The 2025 Child Tax Credit is $2,000 per child under age 17

The Child Tax Credit for 2025 is $2,000 for each may have access to child under age 17 at the end of the tax year. This is the same amount as 2024. The credit reduces the federal income tax you owe, and any amount you cannot use to reduce your tax to zero may be refundable — meaning you could receive it as a refund.

The credit begins to phase out (reduce) if your modified adjusted gross income exceeds certain thresholds. For 2025, the phase-out begins at $400,000 for married couples filing jointly and $200,000 for single filers and heads of household. For each $1,000 (or fraction thereof) over the threshold, the credit reduces by $50.

To claim the credit, you must have a valid Social Security number for each child, the child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, and the child must have lived with you for more than half the year. You also cannot be claimed as a dependent on someone else's return.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per may have access to child under age 17, unchanged from 2024.
  • The credit phases out starting at $400,000 of income for married couples filing jointly and $200,000 for single filers.
  • You need a valid Social Security number for each child and must show the child lived with you for more than half the year.
  • Part of the credit may be refundable, meaning you could receive money back even if you owe no tax.
  • The credit is claimed on your federal tax return using Form 1040 and Schedule 8812 if you are claiming the refundable portion.

Income limits and how the credit phases out

Your income determines whether you receive the full $2,000 credit or a reduced amount. The phase-out threshold is the income level at which the credit begins to shrink. For 2025, this threshold is $400,000 for married couples filing jointly, $200,000 for single filers, and $200,000 for heads of household.

If your income exceeds the threshold, the credit reduces by $50 for every $1,000 of income over the limit. The IRS rounds up, so even $1 over a $1,000 increment triggers the full $50 reduction. For example, a single filer with $201,000 in income would lose $100 from the credit ($50 for the first $1,000 over, and $50 for the remaining $1).

The income figure used is your modified adjusted gross income (MAGI), which is usually your adjusted gross income from your tax return. Most taxpayers do not need to make additional calculations — the IRS uses the number already on your return.

What counts as a may have access to child

A may have access to child must meet four tests: relationship, age, residency, and citizenship. The child must be your biological child, stepchild, foster child, sibling, or a descendant of any of these (such as a niece or nephew). Adopted children count as your own child.

The child must be under age 17 at the end of the tax year. A child who turns 17 on December 31, 2025, does not count for the 2025 credit. The child must have lived with you for more than half of 2025 — temporary absences for school, medical care, military service, or vacation do not break the residency requirement.

The child must be a U.S. citizen, national, or resident alien. You will need the child's valid Social Security number to claim the credit. If a child does not have a Social Security number by the time you file, you cannot claim the credit for that child on that return, though you may be able to claim it in a later year if the number is obtained.

Refundable versus non-refundable portions of the credit

The Child Tax Credit has two parts: a non-refundable portion and a refundable portion. The non-refundable portion can reduce your federal income tax to zero but cannot produce a refund. The refundable portion, called the Additional Child Tax Credit, can result in a refund if it exceeds the tax you owe.

For 2025, up to $1,700 per child may be refundable. This means if you owe $800 in federal tax and have one may have access to child, you could use $800 of the credit to eliminate your tax and receive up to $900 as a refund (the remaining $1,700 refundable portion minus the $800 used). The exact refundable amount depends on your earned income and is calculated on Schedule 8812.

To receive the refundable portion, you must have earned income — wages, self-employment income, or certain other income from work. If you have no earned income, you can only use the non-refundable portion to reduce your tax owed.

How to claim the credit on your tax return

You claim the Child Tax Credit on your federal tax return using Form 1040 and Schedule 8812 (if claiming the refundable portion). You will need the child's name, date of birth, Social Security number, and relationship to you for each may have access to child.

If you are only claiming the non-refundable portion and your tax situation is straightforward, you may be able to enter the information directly on Form 1040 without filing Schedule 8812. However, if you want to claim any refundable portion, you must complete Schedule 8812 to calculate how much of the credit can be refunded to you.

The IRS processes returns with the Child Tax Credit like any other return. If you file electronically, processing typically takes 21 days. If you file by paper, it may take longer. If you claim the refundable portion, the IRS may hold your refund for additional review, which can extend the timeline.

Changes from prior years and what to watch for

The $2,000 per-child amount has remained the same since 2017. However, the refundable portion has changed. In 2021 and 2022, the refundable portion was temporarily increased to $1,600 per child as part of pandemic relief. For 2023 and beyond, including 2025, the refundable portion returned to $1,700 per child.

The income phase-out thresholds also remain unchanged from 2024. These thresholds are not adjusted annually for inflation, so they stay at $400,000 for married couples filing jointly and $200,000 for single filers and heads of household.

The credit is set to expire after 2025 under current law unless Congress extends it. This means the amount, refundable portion, and phase-out thresholds could change for the 2026 tax year. If you are planning your finances or tax strategy, monitor announcements from Congress about whether the credit will continue.

Frequently Asked Questions

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

No. You must have a valid Social Security number for each child to claim the credit. If a child is born late in the year and does not have a number by the time you file, you cannot claim the credit for that child on that return. You may be able to file an amended return once the number is obtained.

What if my income is above the phase-out threshold?

Your credit will be reduced by $50 for each $1,000 (or fraction thereof) that your income exceeds the threshold. For example, a married couple filing jointly with $410,000 in income would lose $500 from the credit. You may still receive some credit if your income is not too far above the threshold.

Do I get the full $2,000 as a refund if I owe no tax?

No. Only the refundable portion (up to $1,700 per child) can result in a refund. The remaining $300 is non-refundable and can only reduce your tax owed to zero. To receive the refundable portion, you must have earned income from work.

Can I claim the credit for a foster child?

Yes. A foster child placed with you by an authorized placement agency counts as a may have access to child if the child lived with you for more than half the year and meets the other requirements. You will need the child's Social Security number and documentation of the placement.

What happens if I claim a child who does not meet the requirements?

The IRS may deny the credit and ask you to repay it, plus interest and penalties. If the error was unintentional, you may avoid penalties, but you will still owe the credit amount back. Keep records showing the child's residency and relationship to you in case the IRS asks questions.