The 2024 Child Tax Credit amount and basic rules

The Child Tax Credit for 2024 is $2,000 per child under age 17 at the end of the tax year. The credit reduces the federal income tax you owe, dollar for dollar. If the credit is larger than the tax you owe, you may receive the difference as a refund, though the refundable portion has a limit.

The credit phases out — meaning it shrinks — if your income exceeds certain thresholds. For single filers, the phase-out begins at $400,000 of modified adjusted gross income. For married couples filing jointly, it begins at $800,000. For each $1,000 (or fraction of $1,000) over the threshold, the credit reduces by $50.

You claim the credit on your federal tax return using Form 1040 and Schedule 8812. The IRS uses the child's Social Security number to verify the claim, so you will need that number when you file.

Key Takeaways

  • The Child Tax Credit is $2,000 per may have access to child under 17, and it reduces your federal tax bill directly.
  • The credit begins to shrink if your income exceeds $400,000 (single) or $800,000 (married filing jointly).
  • You must have a valid Social Security number for each child and claim them as dependents on your return.
  • The refundable portion of the credit (the amount you can get back if it exceeds your tax) is limited to $1,700 per child for 2024.

Who can claim the Child Tax Credit

To claim the credit, the child must be your may have access to child, which means they must be your biological child, stepchild, foster child, sibling, or descendant of any of these. The child must live with you for more than half the year (with some exceptions for temporary absences like school or medical care). They must be under 17 at the end of 2024, a U.S. citizen, national, or resident alien, and you must claim them as a dependent on your tax return.

The child cannot claim themselves as a dependent on their own return. If your child has income and files their own return, they cannot also be claimed by you — you have to choose one or the other. If multiple people could claim the same child, the IRS has tiebreaker rules, generally favoring the parent with custody.

You do not need to be married to claim the credit, and you do not need to be the child's biological parent. Foster parents and legal guardians can claim it if the child meets the residency and relationship tests.

Income limits and how the credit phases out

The credit does not disappear entirely at the income thresholds — it shrinks gradually. For every $1,000 of income above the threshold (or any part of $1,000), the credit drops by $50 per child.

For example, if you are a single filer with one may have access to child and your modified adjusted gross income is $410,000, you are $10,000 over the $400,000 threshold. That rounds up to 11 increments of $1,000, so your $2,000 credit reduces by $550 (11 × $50), leaving you with a $1,450 credit.

If your income is very high, the credit can phase out completely. At $440,000 (single) or $880,000 (married filing jointly), the credit reaches zero for one child and continues to shrink for each additional child.

Refundable vs. non-refundable portions

Part of the Child Tax Credit is refundable, meaning you can receive it as a refund even if you owe no federal tax. For 2024, up to $1,700 per child is refundable. The remaining $300 per child is non-refundable, so it can only reduce your tax bill to zero — you cannot get that portion back as a refund.

Whether you actually receive the full refundable amount depends on your earned income. The refundable portion is limited to 15 percent of your earned income above $2,500. If you have little or no earned income, the refundable credit may be smaller than $1,700.

For example, if you have $20,000 in earned income and one may have access to child, your refundable credit limit is 15 percent of ($20,000 − $2,500) = 15 percent of $17,500 = $2,625. Since $1,700 is less than $2,625, you can receive the full $1,700 refundable portion (assuming you meet all other requirements).

What documents and information you need

When you file your return, have the following information ready for each child: their full legal name, Social Security number, date of birth, and relationship to you. You will enter this on Schedule 8812 and Form 1040.

Keep records showing the child lived with you for more than half the year — this might be school records, medical records, lease or mortgage documents, or utility bills with both your name and the child's name. The IRS does not usually ask for these when you file, but you should have them in case of an audit.

If you are divorced or separated and share custody, document the custody arrangement. If you do not have custody but claim the child, be ready to explain why you meet the tiebreaker rules (for instance, you provided more than half the child's financial support).

How the credit changed from 2023 to 2024

The Child Tax Credit amount stayed the same at $2,000 per child from 2023 to 2024. The income thresholds also remained unchanged at $400,000 (single) and $800,000 (married filing jointly).

The refundable portion increased slightly: it was $1,600 per child in 2023 and is $1,700 per child in 2024. This means you can receive up to $100 more as a refund in 2024 than you could in 2023, assuming you meet the income and earned-income tests.

Tax law can change year to year, so if you claimed the credit in prior years, check whether your situation has changed — a new child, a change in income, or a change in custody could affect what you receive in 2024.

Frequently Asked Questions

Can I claim the credit for a child who does not have a Social Security number?

No. The IRS requires a valid Social Security number for each child you claim. If your child does not have one, you can request one from the Social Security Administration before you file. Without a number, the IRS will reject the credit claim.

What if my child turns 17 during 2024?

The child's age on December 31, 2024, is what matters. If they turn 17 on December 31, 2024, or earlier, they do not may have access to for the credit that year. If they turn 17 on January 1, 2025, they do may have access to for the 2024 credit.

Do I lose the entire credit if my income is over the threshold?

No. The credit shrinks by $50 for every $1,000 of income over the threshold, but it does not disappear until your income is roughly $40,000 above the threshold per child. Most people over the threshold still receive some credit.

Can I claim the credit if my child lives with their other parent most of the year?

Generally, no — the child must live with you for more than half the year. If custody is split and the child lives with the other parent more, that parent claims the credit. If you share custody equally, the IRS tiebreaker rules apply, usually favoring the parent with the higher adjusted gross income.

What if I claimed my child but the IRS says I should not have?

The IRS will send you a notice explaining why and ask you to repay the credit. You can respond to the notice with documentation (custody papers, proof of residency, or other evidence) showing you met the requirements. If you disagree, you have the right to dispute it through the IRS appeals process.