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The United States Internal Revenue Service (IRS) allows certain families to receive a refund of up to US$1,700 for each qualifying child, through a benefit included in the tax return.

This is the Additional Child Tax Credit (ACTC), which is part of the Child Tax Credit and is intended for taxpayers who meet certain income conditions and have dependent children.

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IRS: Who can receive up to US$1,700 per child?

According to the IRS on its official website, the Child Tax Credit can reach US$2,200 for each qualifying child for the 2025 tax year.

Of that amount, up to US$1,700 may be refundable through the Additional Child Tax Credit. This benefit is aimed at those who have little or no obligation to pay federal income taxes, as long as they meet the requirements.

To qualify, the taxpayer must have earned income of at least US$2,500 and meet the conditions established by the agency.

In addition, to receive the full credit, annual income must not exceed US$200,000 or US$400,000 in the case of married couples filing jointly. Those who exceed those amounts could qualify for partial credit.

What requirements must children meet?

For tax year 2025, the IRS establishes that children must meet certain conditions:

  • Be under 17 years old at the end of the year.
  • Be sons, stepchildren, eligible foster children, siblings, or certain relatives, such as grandchildren or nieces and nephews.
  • Have lived with the taxpayer for more than half the year.
  • Not having provided more than half of their own financial support.
  • Be listed as dependents on the tax return.
  • Be U.S. citizens, U.S. nationals, or resident aliens in the United States.
  • Not have filed a joint return with their spouse, except in certain cases.

The IRS requires that each qualifying child have a valid Social Security number for work in the United States. In addition, the taxpayer or, if filing jointly, at least one of the spouses must meet this requirement.

How do you apply for the benefit through Form 1040?

People who meet the requirements must claim the credit when filing their tax return with the IRS.

To do so, they must:

  1. Complete Form 1040, which is used to file the federal personal income tax return.
  2. Include information about the children and other dependents.
  3. Complete and attach Schedule 8812, which allows the Child Tax Credit and its refundable portion to be calculated.

On the other hand, the IRS clarifies that the corresponding refunds cannot be issued before mid-February of the filing year.