The Child Tax Credit in 2025: Eligibility, Amount, and How to Claim
The Child Tax Credit (CTC) is one of the most valuable tax benefits available to families. For 2025, qualifying families can receive up to $2,000 per child, with a portion of that refundable even if you owe no tax.
Who Qualifies?
- The child must be under age 17 at the end of the tax year
- The child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these
- The child must have a valid Social Security number
- The child must have lived with you for more than half the year
- You must claim the child as a dependent on your return
Credit Amount and Refundability
The maximum credit is $2,000 per qualifying child. Up to $1,700 of that is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it as a refund even if your tax liability is zero.
Income Phase-Outs
- Single filers: Phase-out begins at $200,000 AGI
- Married filing jointly: Phase-out begins at $400,000 AGI
- The credit reduces by $50 for each $1,000 of income over the threshold
- Even high earners may qualify for a partial credit
How to Claim the Child Tax Credit
Claim the CTC on your Form 1040. If you qualify for the refundable portion, complete Schedule 8812 (Credits for Qualifying Children and Other Dependents). Most tax software handles this automatically.
Do not forget the Credit for Other Dependents: If your child is 17 or older, or is not a qualifying child, you may still claim a $500 non-refundable credit.
