Child Tax Credit 2025: how much it is and who qualifies

The Child Tax Credit (CTC) is one of the most valuable benefits for families filing taxes in the United States. For tax year 2025 (the return you file in 2026), the new law known as the One Big Beautiful Bill Act increased the credit and made it permanent. Here's a clear breakdown of how much it is, who qualifies, and how to claim it.

How much is the Child Tax Credit in 2025?

For 2025, the credit is up to $2,200 per qualifying child (up from $2,000). Of that amount, up to $1,700 can be refundable through the Additional Child Tax Credit — meaning you may receive that portion as a refund even if you owe no tax. Starting in 2025, the amount is also adjusted for inflation each year.

Who counts as a "qualifying child"?

To qualify for the full credit in 2025, a child generally must meet these tests:

• Be under age 17 at the end of the year (2025).
• Be your son, daughter, stepchild, foster child, sibling, half-sibling, or a descendant of any of them (for example, a grandchild).
• Have lived with you for more than half the year.
• Not have provided more than half of their own support.
• Have a valid Social Security number (SSN) for work.

Income limits (phase-out)

The credit begins to phase out when your modified adjusted gross income (MAGI) exceeds:

• $200,000 for single or head of household filers.
• $400,000 for married filing jointly.

Above those amounts, the credit is reduced by $50 for every $1,000 of additional income.

What about dependents who aren't "qualifying children"?

If you have other dependents who don't meet the under-17 rule (for example, an older child in college or a parent you support), you may be able to claim the Credit for Other Dependents of up to $500 per dependent.

How do you claim the Child Tax Credit?

You claim the credit using Schedule 8812, filed with your Form 1040. That's where both the nonrefundable portion and the refundable portion (Additional Child Tax Credit) are calculated.

Frequently asked questions

Is the $2,200 per family or per child? It's per qualifying child. With three qualifying children, you could claim up to $6,600.

Can I get money back even if I owe no tax? Yes — up to $1,700 per child can be refundable through the Additional Child Tax Credit.

Does my child need a Social Security number? Yes. The child must have a valid work-eligible SSN to qualify.

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This is general information for tax year 2025 and is not individual tax advice. Consult your preparer or a professional for your specific situation.