How much is the credit?
For tax year 2025, the maximum child tax credit is $2,200 per qualifying child, according to the IRS instructions for Form 1040. Up to $1,700 of it can be refundable as the additional child tax credit (ACTC) for 2025. The law made the larger credit permanent and indexes it to inflation in future years, so check IRS.gov for the 2026 figures before filing.
Who is a qualifying child?
- Age: under 17 at the end of the year.
- Relationship: your child, stepchild, foster child, sibling, or a descendant of one.
- Residency: lived with you for more than half the year.
- Support: did not provide more than half of their own support.
- Dependent: you claim the child as a dependent.
- SSN: the child must have a Social Security number valid for employment issued before the return due date (including extensions).
- Citizenship: a U.S. citizen, national or resident alien.
See who counts as a dependent for the full tests.
Parent SSN requirement
Beginning in 2025, to claim the CTC or ACTC you must have a valid SSN. On a joint return, only one spouse must have a valid SSN, and the other must have an SSN or ITIN issued by the due date. Check the IRS instructions for details.
Income phase-out
The credit begins to phase out when modified adjusted gross income exceeds $200,000 ($400,000 for married filing jointly), reducing by $50 for every $1,000 above the threshold. These thresholds are not indexed for inflation.
The refundable portion
If your tax is less than the credit, part of the unused credit may be refundable as the ACTC, limited to $1,700 per child for 2025 and based on your earned income above a threshold (15% of earned income over $2,500). Refunds that include the ACTC cannot be issued before mid-February by law, so timing may be later than other refunds. See refund timing.
Credit for other dependents
Dependents who do not qualify for the CTC — for example, a 17-year-old or an elderly parent — may qualify you for a smaller nonrefundable credit of up to $500 each.
How to claim it
Complete Schedule 8812 with your Form 1040, listing each qualifying child with their SSN. Tax software handles the calculation. Make sure the child’s name and SSN match Social Security records exactly.
Common mistakes
- Claiming a child who turned 17 during the year.
- Entering a wrong SSN or an SSN not valid for employment.
- Both divorced parents claiming the same child.
- Forgetting that the credit phases out with income.
Adjust your withholding
If you receive the credit every year, you can claim it on your W-4 (Step 3) so that less tax is withheld from your pay during the year.
Frequently asked questions
How much is the child tax credit for 2025?
$2,200 per qualifying child, with up to $1,700 refundable, according to IRS instructions.
What is the age limit for the child tax credit?
The child must be under 17 at the end of the tax year.
Do I need an SSN to claim the child tax credit?
Yes. The child must have a valid SSN, and starting in 2025 the claimant (at least one spouse on a joint return) must also have a valid SSN.
Official sources
- IRS: Child Tax Credit
- IRS: Form 1040 instructions
- IRS Publication 501: Dependents, standard deduction, filing information
- IRS: Tax year 2026 inflation adjustments
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.