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Families raising children who meet specific requirements may qualify for the Child Tax Credit (CTC), a federal tax benefit that can reduce the amount of income tax they owe. For tax year 2025, the credit is worth up to $2,200 per qualifying child, although the amount a family can claim depends on its tax situation and income.
The IRS also offers the Additional Child Tax Credit (ACTC), which is the refundable portion of the benefit. Eligible taxpayers may receive up to $1,700 per qualifying child through the ACTC, depending on their income and other requirements. Taxpayers must have at least $2,500 in earned income to qualify for the ACTC.
Who qualifies for the Child Tax Credit
To claim the credit, the taxpayer — or their spouse if filing jointly — and each qualifying child must have a Social Security number that is valid for employment in the United States. The number must be issued before the due date of the tax return, including extensions.
For tax year 2025, a qualifying child generally must:
- Be under age 17 at the end of the tax year.
- Be the taxpayer’s son, daughter, stepchild, eligible foster child, sibling or another qualifying relative listed by the IRS.
- Not have provided more than half of their own financial support during the year.
- Have lived with the taxpayer for more than half of the tax year.
- Be claimed as a dependent on the taxpayer’s return.
- Not file a joint return, except in certain circumstances involving a refund.
- Be a U.S. citizen, U.S. national or U.S. resident alien.
How much can families receive
The maximum Child Tax Credit is $2,200 for each qualifying child. Families can receive the full amount if they meet all eligibility requirements and their annual income does not exceed $200,000, or $400,000 for married couples filing jointly.
Taxpayers with higher incomes may still qualify for a partial credit because the benefit gradually decreases as income rises above the applicable thresholds.
The CTC is a nonrefundable tax credit, meaning it can reduce a family’s federal income tax liability to zero but generally cannot create a refund beyond the amount of tax owed.
The Additional Child Tax Credit is different because it is refundable. Eligible taxpayers with little or no federal income tax liability may receive a refund through the ACTC, subject to the program’s requirements.
How to claim the Child Tax Credit
Eligible families must report their children and other dependents on Form 1040, the standard U.S. individual income tax return.
Taxpayers also generally need to complete Schedule 8812, which is used to calculate the Child Tax Credit, Additional Child Tax Credit and certain benefits for other dependents.
The IRS recommends using its Interactive Tax Assistant to determine whether a taxpayer qualifies for the CTC, ACTC or Credit for Other Dependents before filing.
Not every dependent qualifies for the Child Tax Credit. When a child or other dependent does not meet the CTC or ACTC requirements, a family may instead qualify for the Credit for Other Dependents, which provides a credit of up to $500 per qualifying dependent, subject to the applicable income limits and rules.