The 2025 child tax credit is $2,000 per child under age 17

The Child Tax Credit for 2025 is $2,000 for each child you claim who is under 17 years old at the end of the tax year. This amount has stayed the same since 2018. You claim it on your federal tax return when you file, and it reduces the federal income tax you owe dollar-for-dollar.

The credit is not the same as a deduction. A deduction lowers your taxable income. A credit directly lowers your tax bill. If you owe $3,000 in federal tax and you have one child, the $2,000 credit brings what you owe down to $1,000.

The credit begins to phase out — meaning it gets smaller — if your income exceeds certain thresholds. For 2025, the phase-out starts at $400,000 for married couples filing jointly and $200,000 for single filers. For every $1,000 over the threshold, the credit shrinks by $50.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per child under age 17, claimed on your federal tax return.
  • You must have a valid Social Security number for each child and claim them as dependents on your return.
  • The credit phases out if your income exceeds $400,000 (married filing jointly) or $200,000 (single), reducing by $50 for each $1,000 over the limit.
  • Part of the credit may be refundable, meaning you could receive money back even if you owe no tax, but the refundable portion has a separate limit.

Who can claim the child tax credit

You can claim the credit for a child if you meet several conditions. The child must be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these (such as a grandchild or niece). The child must live with you for more than half the year, be a U.S. citizen, national, or resident alien, and be under age 17 at the end of 2025.

You must also claim the child as a dependent on your tax return, and the child must have a valid Social Security number. If you are married, you must file jointly to claim the credit. If you are single or head of household, you file under your own status.

If two people could claim the same child — for example, both parents in a custody situation — only one person can claim the credit. Usually this is the parent with primary custody, but you can agree otherwise. The IRS will reject the return if both parents try to claim the same child.

How the phase-out works and what it means for your credit

The phase-out is a reduction that kicks in when your income goes above the threshold. For 2025, if you are married filing jointly and your modified adjusted gross income (MAGI) is $400,000 or less, you get the full $2,000 per child. If your MAGI is $400,001 to $400,999, the credit drops to $1,950. At $401,000 to $401,999, it drops to $1,900.

The math is: for every $1,000 (or fraction of $1,000) over the threshold, subtract $50 from the credit per child. So if you are married filing jointly with MAGI of $410,000, you are $10,000 over the $400,000 threshold. That means $500 off the credit per child ($50 × 10). With one child, your credit would be $1,500 instead of $2,000.

For single filers, the threshold is $200,000. Head of household filers also use $200,000. Married filing separately filers use $200,000 as well, though filing separately usually results in a smaller overall tax benefit.

Refundable vs. nonrefundable portions of the credit

Part of the Child Tax Credit is refundable, which means you can receive money back even if you owe no federal tax. The refundable portion is called the Additional Child Tax Credit or ACTC. For 2025, up to $1,700 per child can be refundable, though this amount is adjusted each year for inflation.

The remaining $300 per child (the difference between $2,000 and $1,700) is nonrefundable. This means it can only reduce your tax bill to zero; it cannot result in a refund. If you owe $500 in tax and have one child, the nonrefundable portion of $300 would wipe out your $500 bill, but you would not receive the remaining $200 as a refund from that part of the credit.

However, the refundable portion ($1,700) could give you money back. If you owe $500 and claim one child, the $300 nonrefundable portion covers your bill, and then the refundable portion can send you up to $1,700 back. In practice, the IRS calculates this automatically when you file.

What documents and information you need

To claim the credit, you need the Social Security number for each child. You will enter this on your tax return. You also need to be able to show that the child lived with you for more than half the year if the IRS asks. Keep records such as school enrollment, medical records, or lease agreements that show the child's residence.

If the child has a different last name than you, have documentation ready (such as a birth certificate or adoption papers) that shows the relationship. If you are divorced or separated and share custody, have a copy of the custody agreement or court order showing who claims the child for tax purposes.

You do not need to submit these documents with your return, but the IRS can request them during an audit. Having them organized and available protects you if questions arise.

How to claim the credit on your tax return

When you file your federal tax return, you will report the Child Tax Credit on Form 1040 (the main individual income tax form) or through tax software. The form asks for the name and Social Security number of each may have access to child. You then enter the total credit amount you are claiming.

If you use tax software (such as TurboTax, H&R Block, or free IRS software), the program will walk you through questions about your children and calculate the credit for you. If you file by hand or with a tax professional, they will compute the phase-out and enter the correct amount.

The credit is claimed when you file your return, whether you file early in the year or closer to the April deadline. You cannot claim it in advance or receive it before you file.

Frequently Asked Questions

Can I claim the credit for an adult child or a child over 17?

No. The Child Tax Credit is only for children under 17 at the end of the tax year. If your child turns 17 on December 31, 2025, they do not count for 2025. If they turn 17 on January 1, 2026, they do count for 2025. For older dependents, you may be able to claim a different credit called the Credit for Other Dependents, which is $500 per dependent.

What if my child was born in December 2025?

Your child counts for the 2025 tax year if they were born at any point during 2025, even December 31. You claim the full $2,000 credit (subject to phase-out based on your income). You will need the child's Social Security number, which you can obtain from the Social Security Administration after birth.

Does the credit change if I have joint custody?

Only one parent can claim the credit per child, even with joint custody. Usually the parent with primary custody claims it, but parents can agree in writing to have the other parent claim it instead. If both parents try to claim the same child, the IRS will reject one return or reduce the credit. Coordinate with the other parent before filing.

What happens if my income is very high and the credit phases out completely?

If your income is high enough, the credit can reduce to zero. For example, a married couple filing jointly with MAGI of $520,000 would have the credit completely phased out (the $2,000 credit minus $600 in reductions equals zero). At that point, you receive no Child Tax Credit, though you may still claim other tax benefits.

Can I claim the credit if I did not file a tax return last year?

You claim the credit by filing a tax return for the year. If you had no income or very low income, you may not have been required to file, but you can still file to claim the credit and receive the refundable portion. Filing a return is the only way to claim it.