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The Internal Revenue Service (IRS) offers different tax benefits for families with children who file their annual tax return. Among them is the Child Tax Credit, which allows taxpayers to reduce the federal taxes they must pay.

In addition, there is a refundable portion of this benefit, known as the Additional Child Tax Credit (ACTC), through which several families can receive money when their tax obligations are lower than the credit they qualify for.

Who could receive up to $5,100?

Families with three qualifying children could receive up to $5,100 through the ACTC, corresponding to tax year 2025. This amount comes from the $1,700 refundable portion of this credit, for each child who meets the requirements established by the agency.

The benefit depends on the taxpayer’s earned income, the number of qualifying children, and the credit available after reducing their tax obligations. The full amount of the CTC is $2,200.

What requirements must each child meet to qualify?

According to what the IRS establishes, a child is considered qualifying when:

  • Is under 17 years old at the end of the tax year.
  • Is a biological child, adopted child, stepchild, eligible foster child, sibling, stepsibling, or a descendant of any of them, such as grandchildren and nieces or nephews.
  • Lived with the taxpayer for more than half of the tax year.
  • Did not provide more than half of their own support during the year.
  • Is listed as a dependent on the tax return of the person claiming them.
  • Does not file a joint return with their spouse.
  • Is a U.S. citizen or resident alien.
  • Has a Social Security Number (SSN).

What is the Additional Child Tax Credit?

It is the refundable portion of the Child Tax Credit. The main difference is that the CTC allows a person to reduce the federal taxes they have to pay, while the ACTC can generate a refund if the taxpayer qualifies and does not use the full credit to cover their tax obligations.

To access this refundable portion, earned income of at least $2,500 must be reported.

To claim the benefit, Form 1040 must be filed together with Schedule 8812, where the credit corresponding to children and other dependents is calculated.

What are the income thresholds to receive this credit?

The IRS establishes income limits that determine whether a taxpayer can claim the full amount or whether a reduction applies.

  • Married couples filing jointly: $400,000.
  • Single filers, heads of household and other filing statuses: $200,000.

These amounts correspond to Modified Adjusted Gross Income (MAGI). When the credit amount is exceeded, it begins to be reduced progressively.