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In the United States, families with children who can meet certain annual income requirements and who have not yet filed their 2025 tax return can access the Child Tax Credit (CTC) and its refundable portion, the Additional Child Tax Credit (ACTC).
For the 2025 tax year, the credit at its maximum reaches 2,200 dollars for each child who has been claimed as a dependent on Form 1040 and meets the necessary requirements.
For its part, the refundable amount reaches 1,700 dollars per child, so those who have 5 eligible children could receive up to 8,500 dollars in their bank accounts.
What requirements must children meet to be claimed as dependents on Form 1040?
For a child to be considered eligible to receive the refundable portion, they must be able to meet the following requirements
- Be under 17 years old at the end of the tax year
- Be a son, daughter, stepchild, sibling, half-sibling, or certain descendants of these people
- They have not provided more than half of their own support during the year
- Have lived with the taxpayer for more than half of the year
- Be claimed as a dependent on the tax return
- Do not file a joint return, except for certain exceptions related to tax refunds
- Be a U.S. citizen, U.S. national, or resident alien
Both applicants and dependents must have a Social Security number that is fully valid.
Who will be able to receive the IRS’s 8,500 dollars
The refundable portion is 1,700 dollars per child, but this is subject to income and tax circumstances.
Parents with an annual income of 200,000 dollars or 400,000 dollars in the case of married couples filing jointly will receive the full amount. Above these limits, the amount to be received per child will begin to decrease.