What the 2025 Child Tax Credit is

The Child Tax Credit is a federal tax reduction you can claim for each child under your care. When you file your 2025 tax return in early 2026, you report your children and the IRS reduces the taxes you owe — or increases your refund — by a set amount per child. The credit does not require you to have earned income, though most people who claim it do work.

For 2025, the credit is $2,000 per child under age 17 at the end of the tax year. This amount has been the same since 2018 and does not change year to year unless Congress passes new legislation. The credit applies whether your child is a biological child, stepchild, adopted child, or foster child, as long as you provide more than half their financial support during the year and they live with you for more than half the year.

The credit is "refundable" up to a limit, meaning if the credit is larger than the taxes you owe, you receive the difference as a refund. In 2025, up to $1,700 of the credit per child can be refunded to you if you do not owe that much in taxes.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per child under age 17, claimed when you file your tax return in early 2026.
  • You must provide more than half the child's financial support and they must live with you for more than half the year to claim them.
  • Your income determines whether you can claim the full credit or a reduced amount — the phase-out begins at $400,000 for married couples filing jointly and $200,000 for single filers.
  • You need the child's Social Security number and your own tax filing status to claim the credit on your return.
  • If you received advance payments of the credit in prior years, those amounts reduce what you can claim in 2025.

Income limits and how much you receive

The amount of credit you can claim depends on your income. If your income is below the threshold, you receive the full $2,000 per child. If your income exceeds the threshold, the credit reduces by $50 for each $1,000 (or fraction of $1,000) over the limit.

For 2025 tax returns, the income thresholds are $400,000 for married couples filing jointly and $200,000 for single filers, heads of household, and married couples filing separately. Your income for this purpose is your modified adjusted gross income (MAGI), which is usually the same as your adjusted gross income (AGI) shown on your tax return.

Example: A married couple filing jointly with income of $410,000 exceeds the threshold by $10,000. They lose $500 in credit ($50 × 10 brackets of $1,000). If they have two children, they would claim $3,500 instead of $4,000.

Who can and cannot claim the credit

You can claim the credit for a child if all of these are true: the child is under age 17 on December 31, 2025; the child is your son, daughter, stepchild, adopted child, or foster child; you provide more than half the child's financial support for the year; the child lives with you for more than half the year; and the child is a U.S. citizen, national, or resident alien with a valid Social Security number.

You cannot claim the credit if someone else claims the child as a dependent on their return. In cases of divorce or shared custody, only one parent can claim each child. The parent who has custody for the greater part of the year typically claims the child, though parents can agree in writing to have the other parent claim the child instead.

If you are a nonresident alien or do not have a Social Security number, you cannot claim the credit. The child must also have a Social Security number issued before the tax return deadline — a number applied for but not yet received does not count.

How to claim the credit on your tax return

When you file your 2025 tax return (between January and April 2026), you report each child's name, date of birth, and Social Security number on the form you use. If you file Form 1040 (the standard individual return), you list children on Schedule 8812 or directly on the form depending on the version your tax software uses.

If you use tax software or a tax preparer, you enter the child's information when prompted and the software calculates the credit automatically. If you file by hand, you complete the worksheet in the instructions for your form to determine the credit amount, then enter it on the appropriate line of your return.

You do not need to send proof of the child's relationship to you or your support of them with your return, but keep records in case the IRS asks: birth certificates, adoption papers, school enrollment records, and receipts for expenses you paid for the child (medical, dental, school supplies, food, housing).

Advance payments and how they affect your 2025 claim

In some years, the IRS has sent advance payments of the Child Tax Credit directly to families before they filed their tax return. These payments reduced the amount you could claim when you filed. For 2025, there is no advance payment program currently scheduled, but if you received advance payments in 2024 or earlier years, those amounts are tracked by the IRS.

When you file your 2025 return, you report any advance payments you received for 2025 on your return. The IRS subtracts those payments from your total credit. If you received more in advance payments than you are may have access to to claim, you owe the difference back when you file — though some taxpayers with lower incomes are protected from having to repay excess advance payments.

If you received advance payments in prior years (2021–2024) and did not report them correctly on those returns, you may need to file an amended return. The IRS has records of what was sent to you, so discrepancies are usually caught during processing.

What documents you need to have ready

Before you file, gather the following: your Social Security number and your spouse's (if filing jointly); each child's full legal name, date of birth, and Social Security number; proof of the child's relationship to you if not a biological child (adoption decree, court order for foster care); and documentation of support if the IRS questions your claim (receipts for rent, utilities, food, medical care, school expenses, or childcare paid on the child's behalf).

You do not need to send these documents with your return, but the IRS can request them during an audit. Keep them for at least three years after you file. If a child does not yet have a Social Security number, you can apply for one through the Social Security Administration — the number must be issued before you file your return to claim the credit.

What happens if your situation changes during the year

If a child turns 17 during 2025, you cannot claim the credit for that child on your 2025 return because the credit is only for children under 17 on December 31. If a child was born in 2025, you can claim the credit for them if they have a Social Security number by the time you file.

If a child dies during the year, you can still claim the credit for that child on your 2025 return. If custody changes during the year and another person claims the child for more than half the year, only that person can claim the credit. If you and another parent share custody equally, you must decide in advance who will claim the child, or the IRS will disallow the credit for both of you.

If you divorce or separate during the year, the parent with custody for the greater part of the year claims the child unless you have a written agreement saying otherwise. The agreement must be signed by both parents and kept with your tax records.

Frequently Asked Questions

Can I claim the credit if my child does not have a Social Security number yet?

No. The child must have a valid Social Security number issued before you file your return. If you applied for a number but it has not been issued, you cannot claim the credit that year. Once the child receives the number, you can file an amended return for that year to claim the credit.

What if I share custody with the other parent — can we both claim the child?

No. Only one parent can claim each child per tax year. If you share custody equally, you must agree in writing which parent will claim the child. If you cannot agree, the IRS will typically disallow the credit for both of you. The parent with custody for the greater part of the year has the right to claim the child unless they agree otherwise.

Do I lose the credit if my income is too high?

Not completely. The credit reduces by $50 for every $1,000 over the income threshold, but you do not lose it entirely unless your income is very high. At $440,000 (married filing jointly) or $220,000 (single), the credit would be fully phased out for one child, but most families with higher incomes still receive some credit.

What if I received advance payments but my income changed?

Report the advance payments you received on your 2025 return. If your income was lower than expected, you may be may have access to to a larger credit and will receive the difference as a refund. If your income was higher, you may owe back some or all of the advance payments, though lower-income taxpayers have some protection against repayment.

Can I claim the credit for a grandchild or niece I support?

Yes, if you meet all the requirements: you provide more than half their financial support, they live with you for more than half the year, they are under 17, and they are a U.S. citizen, national, or resident alien with a Social Security number. The relationship does not have to be biological — the IRS looks at whether you actually support and house the child.