How much is the Child Tax Credit in 2025?

The Child Tax Credit is worth up to $2,200 per qualifying child under age 17 for the 2025 tax year, following the One Big Beautiful Bill signed July 4, 2025. Up to $1,700 of that amount is refundable through the Additional Child Tax Credit (ACTC). Source: IRS.gov.

What are the income limits for the Child Tax Credit in 2026?

The full $2,200 credit is available to single filers earning up to $200,000 and married couples filing jointly earning up to $400,000. Above those thresholds, the credit phases out by $50 for every $1,000 of income over the limit. Source: IRS.gov.

What changed in the Child Tax Credit from 2024 to 2025?

The One Big Beautiful Bill Act (Public Law 119-21, signed July 4, 2025) increased the total CTC from $2,000 to $2,200 per qualifying child for the 2025 tax year. The refundable ACTC cap remains $1,700, the phase-out thresholds remain $200K/$400K, and the $2,500 earned income floor for the ACTC is unchanged.

Can I get the Child Tax Credit if I owe no federal taxes?

Yes, through the refundable Additional Child Tax Credit (ACTC). You must have at least $2,500 in earned income. The refundable amount is 15% of your earned income above $2,500, up to $1,700 per qualifying child.

Does my child need a Social Security Number to qualify?

Yes. The qualifying child must have a valid Social Security Number issued before the due date of your tax return (including extensions). A child with only an ITIN does not qualify for the CTC but may qualify for the Other Dependent Credit of $500.

What is the age limit for the Child Tax Credit in 2026?

The child must be under 17 years old on December 31, 2026 — meaning age 16 or younger at year-end. A child who turns 17 at any point during 2026 does not qualify for the Child Tax Credit for that year.

How do I claim the Child Tax Credit on my tax return?

Complete Schedule 8812 (Credits for Qualifying Children and Other Dependents) and attach it to your Form 1040. List each qualifying child's name, Social Security Number, and date of birth. Tax software handles this automatically.

Can both parents claim the Child Tax Credit for the same child?

No. Only one parent can claim the credit per child per year. Typically the custodial parent (the one the child lived with more than half the year) claims it. A custodial parent can sign Form 8332 to release the claim to the noncustodial parent.

Child Tax Credit 2025–2026: How Much Can You Get? (Complete USA Guide)

Last verified: 2 April 2026 | Source: IRS.gov | Tax year: 2025 (returns filed 2026)

The Child Tax Credit (CTC) is one of the most valuable tax benefits available to American families — worth up to $2,200 per qualifying child for the 2025 tax year. This figure was increased from $2,000 under the One Big Beautiful Bill Act, signed into law on July 4, 2025. For tens of millions of households, it represents hundreds or thousands of dollars back at tax time.

This complete guide covers the 2025 CTC amounts, income limits, eligibility rules, and exactly how to claim it.

Child Tax Credit Amounts for 2025

For the 2025 tax year (returns filed in early 2026), the Child Tax Credit breaks into two components:

Component	Amount Per Child	Notes
Total CTC	$2,200	Per qualifying child under 17 (2025, One Big Beautiful Bill)
Non-refundable portion	$500	Reduces tax owed to zero; unused is lost
Refundable ACTC	$1,700	Paid out even if no tax is owed

The Additional Child Tax Credit (ACTC) is the refundable portion. If your tax bill is smaller than your CTC, you don't lose the difference — up to $1,700 per child comes back as a direct refund. This is what makes the credit so powerful for working families at low and moderate incomes.

A family with three qualifying children has a maximum potential CTC of $6,600 — with $5,100 of that potentially refundable.

Income Limits: Where the Phase-Out Begins

Filing Status	Full Credit Available Up To	Credit Fully Phased Out At
Single	$200,000	~$240,000 (2 children)
Married Filing Jointly	$400,000	~$440,000 (2 children)
Head of Household	$200,000	~$240,000 (2 children)
Married Filing Separately	$200,000	~$240,000 (2 children)

The phase-out rate is $50 per $1,000 (or fraction thereof) of Modified Adjusted Gross Income (MAGI) above the threshold.

Example: A married couple with two children earns $408,000. That's $8,000 over the $400,000 threshold. The reduction is $50 × 8 × 2 children = $800 total reduction, leaving a CTC of $3,200.

What Changed in 2025?

The One Big Beautiful Bill Act (Public Law 119-21, signed July 4, 2025) increased the Child Tax Credit from $2,000 to $2,200 per qualifying child for the 2025 tax year. The credit will be adjusted annually for inflation after 2025.

Key figures for 2025:

$2,200 maximum credit per qualifying child (up from $2,000)
$1,700 maximum refundable ACTC per child (unchanged)
$2,500 earned income floor to claim ACTC (unchanged)
$200,000 / $400,000 phase-out thresholds (unchanged)
$500 Other Dependent Credit for non-qualifying dependents (unchanged)

Source: IRS.gov, confirmed April 2026.

Who Qualifies as a Qualifying Child?

Your child must meet all of the following tests:

Age test: Under 17 years old on December 31, 2026 (i.e., born on or after January 1, 2010).

Relationship test: Your son, daughter, stepchild, foster child, sibling, half-sibling, stepsibling, or a descendant of any of these (grandchild, niece, nephew).

Residency test: The child must have lived with you for more than half of 2026 (183+ nights). Temporary absences — school, vacation, medical care — count as time with you.

Dependency test: You must claim the child as a dependent on your return. Each child can only be claimed as a dependent by one person in any given year.

Social Security Number: The child must have a valid SSN issued before the due date of your return (April 15, 2027, or the extended date if you file for extension).

Support test: The child must not have provided more than half of their own financial support during the year.

Credit Amount Based on Income: Reference Table

Annual Income (Married Filing Jointly)	Number of Children	CTC Amount
Up to $400,000	1	$2,000
Up to $400,000	2	$4,000
Up to $400,000	3	$6,000
$410,000	1	$1,500
$410,000	2	$3,000
$420,000	1	$1,000
$420,000	2	$2,000
$440,000	1	$0
$440,000	2	$0

Single filers: apply the same phase-out calculations but the threshold starts at $200,000.

How to Calculate Your Exact CTC

Step 1: Multiply $2,000 by your number of qualifying children

A family with two qualifying children starts with a potential credit of $4,000.

Step 2: Check if a phase-out applies

Is your MAGI above $200,000 (single) or $400,000 (married)? If not, your credit is the full amount from Step 1. If yes, calculate the reduction:

Subtract the threshold from your MAGI
Round up to the nearest $1,000
Multiply by $50, then multiply by the number of children
Subtract from your Step 1 total

Step 3: Apply against your tax liability (non-refundable portion)

The $300 non-refundable portion per child reduces your federal tax bill first. If your tax liability is less than the total non-refundable portion, you can only use what you owe.

Step 4: Calculate the refundable ACTC

The ACTC is the lesser of:

15% of your earned income above $2,500
$1,700 × number of qualifying children

If you earn $40,000 and have two children: 15% × ($40,000 − $2,500) = $5,625. Capped at 2 × $1,700 = $3,400. You receive $3,400 as a refund.

How to Claim the Child Tax Credit

The CTC is claimed on Form 1040 with Schedule 8812 attached. Here's what you need:

List each qualifying child on your 1040 with their name, Social Security Number, and date of birth.
Complete Schedule 8812 — this calculates both the non-refundable CTC and the refundable ACTC automatically.
Check box 2 on Schedule 8812 if you are claiming the ACTC for the refundable portion.
File electronically — the IRS holds refunds containing ACTC until mid-February to reduce fraud, but electronic filers generally receive refunds faster than paper filers.

Tax software (TurboTax, H&R Block, FreeTaxUSA, IRS Free File) handles all of this automatically when you enter your dependents' information.

Worked Examples

Family A — Single parent, one child, $45,000 income:

Potential CTC: $2,000 (no phase-out)
Federal tax before credits: ~$3,100
Non-refundable portion ($300) applied: tax drops to $2,800
ACTC: 15% × ($45,000 − $2,500) = $6,375 → capped at $1,700
Total benefit: $300 tax reduction + $1,700 refund = $2,000

Family B — Married couple, three children, $85,000 income:

Potential CTC: $6,000 (no phase-out)
Federal tax before credits: ~$6,500
Non-refundable portion ($900) applied: tax drops to $5,600
ACTC: 15% × ($85,000 − $2,500) = $12,375 → capped at $5,100
Total benefit: $900 tax reduction + $5,100 refund = $6,000

Family C — Married couple, two children, $415,000 income:

Potential CTC before phase-out: $4,000
Phase-out: $415,000 − $400,000 = $15,000 excess → 15 increments × $50 × 2 = $1,500 reduction
Remaining CTC: $2,500
Income too high for ACTC
Total: $2,500 applied against tax liability

The Child Tax Credit vs. Other Family Tax Benefits

Benefit	Max Value	Refundable?	Income Limit
Child Tax Credit	$2,000/child	Partially ($1,700)	$400,000 MFJ (phase-out)
Earned Income Tax Credit	Up to $7,830	Fully	~$66,819 MFJ (3+ children)
Child & Dependent Care Credit	Up to $2,100	No	No hard limit
Other Dependent Credit	$500/dependent	No	$400,000 MFJ (phase-out)

For lower-income working families, the EITC often provides a larger refund. The CTC and EITC can both be claimed in the same year — they do not offset each other.

Use the Calculator

Want to estimate your exact credit without doing the math by hand? Our Child Benefits Calculator lets you enter your income, filing status, and number of children to get an instant estimate of your CTC, ACTC, and total refundable credits.

Frequently Asked Questions

What if I missed claiming the CTC in a prior year? You can file an amended return (Form 1040-X) going back three years. If you were eligible and didn't claim it, you are leaving money on the table.

Can I get the CTC for a child born in December 2026? Yes. As long as the child was born on or before December 31, 2026, and meets all other requirements, the full $2,000 credit applies for the 2026 tax year — even if the child was only alive for a few days.

Does the CTC affect my eligibility for other benefits? The Child Tax Credit is a tax credit, not income. It does not count toward income for purposes of SNAP, Medicaid, WIC, or other income-tested benefit programs.

What happens if my income varies during the year? The credit is calculated based on your annual MAGI as reported on your tax return. Quarterly variation in income doesn't affect the calculation. Only your annual total income matters.

Understanding your Child Tax Credit eligibility is a first step — but combining it with the EITC and other family credits can significantly increase your total tax benefit. See our full guide to family benefits in 2026 for a complete picture.

Child Benefit Calculator Guide — estimate your total child benefit entitlement
Earned Income Tax Credit 2026 — another major US tax credit for working families
WIC Benefits 2026 — free food assistance for young children and mothers