Child Tax Credit: How the Amount Works on the 2025 Return
Published November 4, 2026
The child tax credit (CTC) helps families with qualifying children. It can lower your tax, and part of it can be refunded to you even if you owe little or no tax. This guide covers the rules for the 2025 tax year, which you file in 2026. IRS: Child Tax Credit
What a qualifying child is for 2025
For 2025, a child generally must meet these tests:
- be under age 17 at the end of the year;
- be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these, such as a grandchild, niece, or nephew;
- not provide more than half of their own support;
- have lived with you more than half the year;
- be claimed as a dependent on your return;
- not file a joint return for the year, unless the joint return was filed only to get a refund of withheld or estimated tax;
- be a U.S. citizen, U.S. national, or U.S. resident alien.
You, and your spouse if you file jointly, and each qualifying child must also have a Social Security number that is valid for work in the United States and was issued before the due date of your return, including extensions.
How much the credit is
The credit is worth up to $2,200 per qualifying child. You get the full amount if your income is not more than $200,000 ($400,000 if you file a joint return). Higher-income parents may get a smaller credit. IRS: Child Tax Credit
The refundable part: the Additional Child Tax Credit
If the credit is more than the tax you owe, you may get the Additional Child Tax Credit (ACTC). The ACTC is refundable. For 2025, it can be up to $1,700 per qualifying child, depending on your income. To be eligible, you must have earned income of at least $2,500. IRS: Child Tax Credit
Other dependents
If a dependent does not qualify for the CTC or ACTC, you may still claim the Credit for Other Dependents. It is worth up to $500 for each dependent. The dependent needs a Social Security number, an individual taxpayer identification number (ITIN), or an adoption taxpayer identification number (ATIN). The credit also phases out above the same income levels. IRS: Child Tax Credit
How to claim it
You enter your children and other dependents on Form 1040. You also attach Schedule 8812, Credits for Qualifying Children and Other Dependents. The IRS has an Interactive Tax Assistant to help you check whether a child qualifies. IRS: Child Tax Credit
When the refund may arrive
If you claim the ACTC or the EITC, the IRS cannot issue those refunds before mid-February. This applies to your whole refund. Check Where's My Refund in mid-to-late February. IRS: Child Tax Credit
Child tax credit or the earned income credit
These are two different credits. The child tax credit depends on your child, and the earned income tax credit depends on your earned income and the number of qualifying children. Some families qualify for both. For the earned income side, read our EITC basics post. For a shorter overview of who qualifies, see What Is the Child Tax Credit, and Who Qualifies for It?
Checklist
- Check each child's age, relationship, and residence for 2025.
- Keep records that show each child's age, relationship, and where the child lived.
- Confirm each Social Security number is valid for work and was issued before the due date.
- Check your income against the $200,000 and $400,000 levels.
- If you have earned income, check whether the refundable ACTC may apply.
- Attach Schedule 8812 to your Form 1040.
General information, not advice for your return.
Sources: IRS: Child Tax Credit (https://www.irs.gov/credits-deductions/individuals/child-tax-credit); IRS: Earned Income Tax Credit (EITC) (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc) This is general information, not advice about your specific return.
