[{"data":1,"prerenderedAt":331},["ShallowReactive",2],{"/en/guides/child-benefits/what-is-child-tax-credit":3},{"id":4,"title":5,"body":6,"category":309,"description":310,"extension":311,"faq":312,"meta":322,"navigation":325,"path":326,"publishedAt":323,"relatedCalculator":287,"seo":327,"stem":328,"updatedAt":329,"__hash__":330},"guides_en/en/guides/child-benefits/what-is-child-tax-credit.md","What Is the Child Tax Credit? (US Definition and 2025 Amounts)",{"type":7,"value":8,"toc":297},"minimark",[9,14,27,30,33,37,105,107,111,114,119,144,149,160,162,166,169,183,186,189,191,195,205,208,215,217,221,243,246,248,252,259,262,264,268,289,291],[10,11,13],"h2",{"id":12},"what-is-the-child-tax-credit","What Is the Child Tax Credit?",[15,16,17,18,22,23,26],"p",{},"The ",[19,20,21],"strong",{},"Child Tax Credit (CTC)"," is a federal income tax credit available to US taxpayers who have dependent children under the age of 17. For the 2025 tax year, the credit is worth up to ",[19,24,25],{},"$2,200 per qualifying child"," — an increase from the previous $2,000 limit, reflecting changes introduced by the One Big Beautiful Bill (see below).",[15,28,29],{},"Unlike a tax deduction, which reduces the amount of income subject to tax, a tax credit reduces your actual tax bill dollar-for-dollar. If you owe $4,000 in federal income tax and you have two qualifying children, the CTC can reduce that bill to zero — and part of the credit may be paid to you as a refund.",[31,32],"hr",{},[10,34,36],{"id":35},"quick-reference-table-ctc-for-the-2025-tax-year","Quick-Reference Table: CTC for the 2025 Tax Year",[38,39,40,53],"table",{},[41,42,43],"thead",{},[44,45,46,50],"tr",{},[47,48,49],"th",{},"Component",[47,51,52],{},"Amount per Child",[54,55,56,65,73,81,89,97],"tbody",{},[44,57,58,62],{},[59,60,61],"td",{},"Total Child Tax Credit",[59,63,64],{},"$2,200",[44,66,67,70],{},[59,68,69],{},"Non-refundable portion",[59,71,72],{},"$500",[44,74,75,78],{},[59,76,77],{},"Refundable portion (ACTC)",[59,79,80],{},"up to $1,700",[44,82,83,86],{},[59,84,85],{},"Child age limit",[59,87,88],{},"Under 17 at December 31",[44,90,91,94],{},[59,92,93],{},"Income phase-out (single filers)",[59,95,96],{},"Begins at $200,000 AGI",[44,98,99,102],{},[59,100,101],{},"Income phase-out (married filing jointly)",[59,103,104],{},"Begins at $400,000 AGI",[31,106],{},[10,108,110],{"id":109},"who-qualifies-for-the-child-tax-credit","Who Qualifies for the Child Tax Credit?",[15,112,113],{},"To claim the CTC, both the child and the taxpayer must meet specific criteria.",[15,115,116],{},[19,117,118],{},"The child must:",[120,121,122,126,129,132,135,138,141],"ul",{},[123,124,125],"li",{},"Be under 17 years old at the end of the tax year (December 31, 2025)",[123,127,128],{},"Be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these",[123,130,131],{},"Have lived with you for more than half the tax year",[123,133,134],{},"Not have provided more than half of their own financial support",[123,136,137],{},"Be claimed as your dependent on your tax return",[123,139,140],{},"Be a US citizen, US national, or US resident alien",[123,142,143],{},"Have a valid Social Security Number (SSN) issued before the due date of your return",[15,145,146],{},[19,147,148],{},"The parent or guardian must:",[120,150,151,154,157],{},[123,152,153],{},"Have earned income during the year (required for the refundable ACTC portion)",[123,155,156],{},"File a federal tax return",[123,158,159],{},"Not exceed the income phase-out thresholds",[31,161],{},[10,163,165],{"id":164},"income-limits-and-phase-out","Income Limits and Phase-Out",[15,167,168],{},"The Child Tax Credit begins to phase out once your adjusted gross income (AGI) exceeds:",[120,170,171,177],{},[123,172,173,176],{},[19,174,175],{},"$200,000"," for single filers, heads of household, and married filing separately",[123,178,179,182],{},[19,180,181],{},"$400,000"," for married couples filing jointly",[15,184,185],{},"Above these thresholds, the credit reduces by $50 for every $1,000 of income over the limit. For example, a married couple with two children and an AGI of $420,000 would see their credit reduced by $1,000 (20 x $50), leaving a credit of $3,400 instead of $4,400.",[15,187,188],{},"There is no income floor — even low-income families can benefit through the refundable Additional Child Tax Credit.",[31,190],{},[10,192,194],{"id":193},"the-refundable-portion-additional-child-tax-credit-actc","The Refundable Portion: Additional Child Tax Credit (ACTC)",[15,196,17,197,200,201,204],{},[19,198,199],{},"Additional Child Tax Credit (ACTC)"," is the refundable part of the CTC. For 2025, up to ",[19,202,203],{},"$1,700 per child"," is refundable, meaning you can receive it as a cash refund even if your federal income tax liability is zero.",[15,206,207],{},"To qualify for the ACTC, you generally need earned income of at least $2,500. The refundable amount is calculated as 15% of your earned income above $2,500, up to the $1,700 per-child cap.",[15,209,210,211,214],{},"The ACTC is claimed on ",[19,212,213],{},"Schedule 8812"," (Credits for Qualifying Children and Other Dependents), which is filed alongside your Form 1040.",[31,216],{},[10,218,220],{"id":219},"how-to-claim-the-child-tax-credit","How to Claim the Child Tax Credit",[222,223,224,231,234,240],"ol",{},[123,225,226,227,230],{},"File ",[19,228,229],{},"Form 1040"," (the standard US individual income tax return)",[123,232,233],{},"List each qualifying child as a dependent, including their name, SSN, and relationship",[123,235,236,237,239],{},"Complete ",[19,238,213],{}," to calculate your CTC and any refundable ACTC amount",[123,241,242],{},"The credit will automatically reduce your tax liability; any refundable amount is added to your refund",[15,244,245],{},"If you use tax software, the software will walk you through Schedule 8812 automatically once you enter your dependents.",[31,247],{},[10,249,251],{"id":250},"the-one-big-beautiful-bill-ctc-increased-to-2200","The One Big Beautiful Bill: CTC Increased to $2,200",[15,253,254,255,258],{},"Prior to the One Big Beautiful Bill, the Child Tax Credit was $2,000 per qualifying child — a level that had been in place since the Tax Cuts and Jobs Act of 2017. The One Big Beautiful Bill raised this to ",[19,256,257],{},"$2,200 per child"," for the 2025 tax year, with the refundable ACTC cap increasing to $1,700.",[15,260,261],{},"This change was intended to partially offset the cost-of-living pressures on American families, particularly for households with multiple children.",[31,263],{},[10,265,267],{"id":266},"related-resources","Related Resources",[120,269,270,277,283],{},[123,271,272],{},[273,274,276],"a",{"href":275},"/guides/child-benefits/child-tax-credit-2026","Child Tax Credit 2026: Rates, Changes and Calculator",[123,278,279],{},[273,280,282],{"href":281},"/guides/child-benefits/child-tax-credit-vs-actc","Child Tax Credit vs Additional Child Tax Credit: What Is the Difference?",[123,284,285],{},[273,286,288],{"href":287},"/child-benefits-calculator","Child Benefits Calculator",[31,290],{},[15,292,293],{},[294,295,296],"em",{},"Source: IRS.gov, Schedule 8812, Publication 972. Rates reflect the 2025 tax year. Tax law can change; verify current figures at IRS.gov before filing.",{"title":298,"searchDepth":299,"depth":299,"links":300},"",2,[301,302,303,304,305,306,307,308],{"id":12,"depth":299,"text":13},{"id":35,"depth":299,"text":36},{"id":109,"depth":299,"text":110},{"id":164,"depth":299,"text":165},{"id":193,"depth":299,"text":194},{"id":219,"depth":299,"text":220},{"id":250,"depth":299,"text":251},{"id":266,"depth":299,"text":267},"child-benefits","Plain-language explanation of the US Child Tax Credit — $2,200 per child for 2025 (One Big Beautiful Bill), who qualifies, the refundable ACTC portion, and how to claim it.","md",[313,316,319],{"question":314,"answer":315},"What is the Child Tax Credit?","The Child Tax Credit (CTC) is a US federal tax credit worth up to $2,200 per qualifying child under age 17 for the 2025 tax year. Up to $1,700 of the credit is refundable through the Additional Child Tax Credit (ACTC) — meaning it can be paid out even if you owe no federal income tax.",{"question":317,"answer":318},"Who qualifies for the Child Tax Credit?","A qualifying child must be: under 17 at year-end, your dependent, a US citizen or resident, and have a valid Social Security Number. The parent claiming must have income below the phase-out threshold ($200,000 single, $400,000 married filing jointly).",{"question":320,"answer":321},"Is the Child Tax Credit the same as the Additional Child Tax Credit?","No — they are two parts of the same credit. The Child Tax Credit is the total amount ($2,200/child). The Additional Child Tax Credit (ACTC) is the refundable portion (up to $1,700/child) that can be received as a direct refund even with no tax owed.",{"lastVerified":323,"sourceFamily":324},"2026-04-02","IRS.gov",true,"/en/guides/child-benefits/what-is-child-tax-credit",{"title":5,"description":310},"en/guides/child-benefits/what-is-child-tax-credit",null,"pO8V0yLSYSzaq0FqbWE6aObL_WUxM2b3FwwwXjsX1R4",1775557777014]