The Child Tax Credit for 2025 is worth up to $2,200 per qualifying child under age 17 — a $200 increase from the previous $2,000 amount. The increase was enacted through the One Big Beautiful Bill Act (OBBBA), signed into law in mid-2025. Below you'll find a complete breakdown of who qualifies, how income phaseouts work, the refundable Additional Child Tax Credit, and the $500 Other Dependent Credit for non-child dependents.
Use our Child Tax Credit Calculator to estimate your exact credit amount based on your income, filing status, and number of children.
How Much Is the Child Tax Credit for 2025?
The Child Tax Credit for 2025 is $2,200 per qualifying child under age 17. This is a dollar-for-dollar credit against your federal income tax liability, meaning it directly reduces the amount of tax you owe rather than simply reducing your taxable income. A family with three qualifying children can receive up to $6,600 in total credits — a significant benefit that can eliminate a substantial portion of a middle-income family's tax bill.
The $200 per-child increase was part of the OBBBA's broader package of family tax relief provisions. While the increase may seem modest on a per-child basis, it adds up meaningfully for larger families. The credit remains non-refundable above the ACTC threshold, meaning it can reduce your tax to zero but any excess beyond the refundable portion is lost. This makes understanding the refundable ACTC component especially important for lower-income families.
For context, the CTC was $1,000 per child before the Tax Cuts and Jobs Act of 2017 doubled it to $2,000. The American Rescue Plan temporarily expanded it to $3,000–$3,600 for 2021 only. The current $2,200 level represents a permanent increase built into the OBBBA that applies for the 2025 tax year and beyond until further legislative changes.
Who Qualifies for the Child Tax Credit?
To qualify for the $2,200 Child Tax Credit, the child must meet all of the following requirements. The child must be under age 17 at the end of the tax year — December 31, 2025 for the 2025 tax year. The child must be your son, daughter, stepchild, eligible foster child, brother, sister, stepsibling, or a descendant of any of these (such as a grandchild, niece, or nephew).
The child must have lived with you for more than half the tax year — at least six months and one day. Temporary absences for school, medical care, or vacation count as time lived with you. The child must not have provided more than half of their own financial support during the year, which is rarely an issue for children under 17 but can matter for older teenagers with significant employment income.
Additionally, the child must be a U.S. citizen, U.S. national, or U.S. resident alien, and must have a valid Social Security number issued before the due date of your return (including extensions). An Individual Taxpayer Identification Number (ITIN) does not satisfy this requirement for the CTC, although it may qualify the child for the $500 Other Dependent Credit instead. Finally, you must claim the child as a dependent on your federal tax return.
Income Limits: When Does the Child Tax Credit Phase Out?
The Child Tax Credit begins phasing out when your modified adjusted gross income (MAGI) exceeds $400,000 for married filing jointly or $200,000 for all other filing statuses (single, head of household, married filing separately, and qualifying surviving spouse). These thresholds have remained unchanged since 2018.
The phaseout reduces your total CTC by $50 for every $1,000 (or fraction thereof) of MAGI above the applicable threshold. For example, a married couple filing jointly with two qualifying children and a MAGI of $450,000 would calculate their phaseout as follows: $450,000 minus $400,000 equals $50,000 over the threshold, divided by $1,000 equals 50 increments, multiplied by $50 equals a $2,500 reduction. Their maximum credit of $4,400 (2 children times $2,200) minus the $2,500 phaseout leaves them with a $1,900 credit.
For a single parent with one child earning $230,000, the reduction would be $1,500 (30 increments times $50), reducing the $2,200 credit to $700. At sufficiently high income levels, the credit phases out entirely. A married couple with one child would see their entire $2,200 credit eliminated at $444,000 MAGI. Understanding where you fall relative to these thresholds is important for tax planning.
The Additional Child Tax Credit: Getting a Refund Even If You Owe Nothing
The Additional Child Tax Credit (ACTC) is the refundable portion of the CTC, worth up to $1,700 per qualifying child for 2025. Refundable means you can receive it as a cash refund even if your federal income tax liability is zero. This provision is designed to ensure that lower-income working families still benefit from the credit even when they don't owe enough tax to use the full non-refundable amount.
The ACTC is calculated as 15% of your earned income above $2,500, capped at $1,700 per qualifying child. For a parent with two children and $30,000 in earned income, the calculation works like this: $30,000 minus $2,500 equals $27,500, multiplied by 15% equals $4,125. Since the cap is $1,700 per child ($3,400 for two children), and $4,125 exceeds $3,400, the parent receives the full $3,400 ACTC.
One important timing consideration: the PATH Act requires the IRS to hold refunds that include the ACTC (or the Earned Income Tax Credit) until at least mid-February. This means that if you file your return in late January, your refund will not arrive until late February at the earliest. The hold applies to your entire refund, not just the ACTC portion. Plan your cash flow accordingly and consider using our Tax Refund Calculator to estimate your total refund amount.
Other Dependent Credit: $500 for Non-Child Dependents
The $500 Other Dependent Credit (ODC) is available for dependents who do not qualify for the $2,200 Child Tax Credit. This includes children who are 17 or older at the end of the tax year, elderly parents you support, and other qualifying relatives such as adult siblings or in-laws who live with you and meet the dependent requirements.
Unlike the CTC, the Other Dependent Credit is entirely non-refundable — it can reduce your tax liability to zero but cannot generate a refund. The same income phaseout thresholds apply: $400,000 for married filing jointly and $200,000 for all other filing statuses, with the same $50-per-$1,000 reduction. Dependents claimed for the ODC may have an ITIN instead of an SSN.
A common scenario involves a family with both younger and older children. For example, a married couple with a 10-year-old and an 18-year-old college student they support would claim the $2,200 CTC for the younger child and the $500 ODC for the older child, for a combined $2,700 in credits. The ODC is often overlooked, so make sure you account for all eligible dependents when preparing your return.
How to Claim the Child Tax Credit on Your Return
The Child Tax Credit is claimed on Form 1040, line 19. If you are eligible for the refundable Additional Child Tax Credit, you will also need to complete Schedule 8812 (Credits for Qualifying Children and Other Dependents), which calculates both the non-refundable CTC and the refundable ACTC. The $500 Other Dependent Credit is also calculated on Schedule 8812.
You must provide the Social Security number for each qualifying child on your return. If you use tax preparation software — whether a paid program or a free option like IRS Free File — the CTC and ACTC are calculated automatically based on the dependent information you enter. The software will determine whether you qualify for the refundable portion and complete Schedule 8812 for you.
For divorced or separated parents, the custodial parent generally claims the CTC unless they sign Form 8332 releasing the claim to the non-custodial parent. Note that releasing the dependency exemption to the non-custodial parent transfers the right to the CTC and ODC but does not transfer the right to claim head of household status, the EITC, or the child and dependent care credit — those remain with the custodial parent regardless of Form 8332.
Frequently Asked Questions
Can I claim the Child Tax Credit for a newborn?
Yes. A child born at any point during the 2025 tax year qualifies for the full $2,200 Child Tax Credit as long as they meet all other requirements — including having a valid Social Security number by the time you file your return. There is no proration based on the month of birth, so a baby born on December 31, 2025 qualifies for the same credit as one born on January 1, 2025.
What if my child turns 17 during the tax year?
A child must be under age 17 at the end of the tax year to qualify for the $2,200 Child Tax Credit. If your child turns 17 at any point during 2025, they no longer qualify for the CTC for that year. However, they may still qualify for the $500 Other Dependent Credit if you claim them as a dependent on your return and they meet general dependent requirements.
Can both parents claim the Child Tax Credit for the same child?
No. Only one taxpayer can claim the Child Tax Credit for a given child in any tax year. The IRS uses a set of tiebreaker rules when both parents attempt to claim the same child: the parent with whom the child lived for the longer period during the year generally has priority. If the child lived with both parents equally, the parent with the higher adjusted gross income claims the credit. Divorced or separated parents can agree to allocate the credit using Form 8332.
Does the Child Tax Credit affect my refund timing?
The non-refundable portion of the CTC (up to $2,200 per child) does not delay your refund. However, if you claim the refundable Additional Child Tax Credit (ACTC), the IRS is required by the PATH Act to hold your entire refund — not just the ACTC portion — until at least mid-February. Most ACTC refunds arrive in late February or early March for returns filed early in the season.
What if my child doesn't have a Social Security number?
A valid Social Security number (SSN) is required for each child claimed for the $2,200 Child Tax Credit. An Individual Taxpayer Identification Number (ITIN) does not qualify for the CTC. However, a child with an ITIN may still qualify for the $500 Other Dependent Credit. If your child has applied for but not yet received an SSN, you should wait to file until the SSN is issued to avoid rejection of your CTC claim.