En esta noticia
The Internal Revenue Service (IRS) of the United States considers a tax benefit for families with children who meet the requirements established for the Child Tax Credit (CTC) and its refundable portion, the Additional Child Tax Credit (ACTC). If the conditions are met, the credit can represent up to 1,700 per child through the ACTC.
In this way, those who have two qualifying children could access a maximum of 3,400 dollars through the refundable portion.
To claim it, the children and other dependents must be reported on the Form 1040 and file the corresponding Schedule 8812.
Who can access the IRS child credit?
To qualify for the Child Tax Credit, both the taxpayer and each child must have a U.S. Social Security number.
For pending returns corresponding to tax year 2025, in addition, the child must
- Be under 17 years old at the end of the tax year
- Be a son, daughter, stepchild, eligible foster child, sibling, or other family member contemplated by the IRS, or a descendant of them
- Not having provided more than half of their own support during the tax year
- Have lived with the taxpayer for more than half of the tax year
- Be claimed as a dependent
- Do not file a joint return, except for certain exceptions related to refunds of withheld taxes or estimated payments
- Be a U.S. citizen, U.S. national, or resident alien
This credit is worth up to 2,200 dollars per qualifying child, while the refundable portion is 1,700 per child.
Who can receive the 3,400 dollars in their bank account
When there are two children and the maximum can be claimed for each one, the IRS will deposit 3,400 dollars.
To obtain the full CTC for each child, annual income must not exceed 200,000 dollars, or double that if filing jointly.