2022 Child Tax Credit
For 2022, the Child Tax Credit is $2,000 (Limit per child), $1,500 (Refundable per child), $400,000 (Income threshold, joint filers) and $200,000 (Income threshold).
Effective 2022-01-01Source: Publication 17 (2022), Your Federal Income Tax (IRS)Verified 2026-08-29
Who it applies to
Taxpayers filing federal income tax returns for tax year 2022 who claim one or more qualifying children as dependents.
What changed this year, and why
For tax year 2022, the Child Tax Credit is $2,000 per qualifying child after the temporary 2021 enhancements expired. Up to $1,500 per qualifying child may be refundable as the Additional Child Tax Credit. The credit phases out at higher income levels. The qualifying child must be under age 17 at the end of 2022.
Common questions
- What is the maximum Child Tax Credit per child for 2022?
- The Child Tax Credit for 2022 is $2,000 per qualifying child. A qualifying child must be under age 17 at the end of 2022 and meet the other conditions described in IRS Publication 17. The credit phases out at higher income levels.
- How much of the 2022 Child Tax Credit is refundable?
- Up to $1,500 per qualifying child may be refundable as the Additional Child Tax Credit for 2022. This is the portion that can be received as a refund even if it exceeds the taxpayer's total tax liability.
Which SSN the credit requires
For 2022, each qualifying child used to claim the Child Tax Credit or Additional Child Tax Credit must have a Social Security Number that is valid for employment. If the child only has an ITIN or ATIN, the child cannot be used for CTC or ACTC - though the taxpayer may be able to claim the Credit for Other Dependents instead. The SSN must be issued before the due date of the 2022 return, including extensions. This SSN requirement is permanent; it was not a temporary pandemic rule. If a qualifying child was born and died in 2022 and no SSN exists, special documentation (birth certificate, death certificate, or hospital records showing the child was born alive) must be attached. Because the credit is limited to $2,000 per child, having the correct identification number in place before filing is essential - without it, that child simply cannot be counted for the CTC or ACTC, even if every other test is met.
If you have a qualifying child who does not have the required SSN, you cannot use the child to claim the CTC or ACTC on either your original or an amended 2022 return. The required SSN is one that is valid for employment and is issued before the due date of your 2022 return (including extensions).
2022 Instructions for Schedule 8812 (IRS)
The age test is 17, measured at year end
To claim the Child Tax Credit for 2022, each child must be under age 17 at the end of the tax year. This means the child must not have reached their 17th birthday by December 31, 2022. A child who turned 17 on December 30, 2022 does not qualify, even if the child is still a dependent and meets all other requirements. The temporary expansion that allowed 17-year-olds to qualify expired after 2021. The age is measured strictly at year end, not at any other point during the year, so a child who turns 17 on January 1, 2022 is ineligible for the full year. The maximum credit is $2,000 per qualifying child, and the refundable portion (Additional Child Tax Credit) is limited to $1,500 per child. If the child does not meet the age test, no credit can be claimed for that child.
The increased age allowance for a qualifying child has expired. A child must be under age 17 at the end of 2022 to be a qualifying child.
2022 Instructions for Schedule 8812 (IRS)
Where the credit starts shrinking
The Child Tax Credit begins to shrink when your modified adjusted gross income (MAGI) exceeds certain thresholds. For married couples filing jointly, the phaseout starts once MAGI goes above $400,000. For all other filing statuses - including single, head of household, and married filing separately - the phaseout starts at $200,000. Your MAGI for this purpose is the amount reported on line 3 of Schedule 8812. When your income exceeds the applicable threshold, the credit is reduced and may eventually be eliminated entirely. This phaseout applies to the total credit before determining how much of the credit may be taken as the refundable Additional Child Tax Credit. The nonrefundable portion can reduce tax liability dollar for dollar up to the $2,000 limit per child, while the refundable ACTC portion is capped at $1,500 per child.
• Married filing jointly –$400,000 • All other filing statuses –$200,000
2022 Instructions for Schedule 8812 (IRS)
Two years, or ten
If you claim the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents by recklessly or intentionally disregarding the rules, you lose the right to claim any of these credits for 2 years. If the error is due to fraud, the ban extends to 10 years. Penalties may also apply. The 2-year and 10-year bans are separate from any accuracy-related penalties. After the ban period ends, you may need to file Form 8862 to claim the credits again. The IRS determines whether the error was reckless, intentional, or fraudulent based on the facts and circumstances. Even if you believe you are eligible, claiming credits without proper documentation or in clear violation of the rules can trigger these sanctions.
If you erroneously claim the CTC, ACTC, or ODC and it is later de- termined that your error was due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years even if you are otherwise eligible to do so. If it is determined that your error was due to fraud, you will not be al- lowed to claim any of these credits for 10 years.
2022 Instructions for Schedule 8812 (IRS)
Why the refund is held
The IRS cannot issue refunds before mid-February 2023 for any return that claims the Additional Child Tax Credit. This delay applies to the entire refund, not just the portion attributable to the ACTC. The hold is required by law to give the IRS time to verify claims and prevent fraud. Even if you file early in January and are owed a large refund, the IRS must wait until mid-February before releasing any funds. This rule affects only returns claiming ACTC; if you claim only the nonrefundable Child Tax Credit or the Credit for Other Dependents, your refund is not subject to this delay. Taxpayers should plan for this timing when budgeting or paying bills that depend on their refund.
The IRS cannot issue refunds before mid-February 2023 for returns that properly claim ACTC. This time frame applies to the entire refund, not just the por- tion associated with ACTC.
2022 Instructions for Schedule 8812 (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Publication 17 (2022), Your Federal Income Tax (IRS)
- Limit per child
For 2022, the initial amount of the CTC is $2,000 for each qual- ifying child.
- Refundable per child
the maximum additional child tax credit (ACTC) amount for each qualifying child increased to $1,500.
- Income threshold, joint filers
modified adjusted gross income (AGI) is more than the amounts shown below for your filing status. • Married filing jointly — $400,000. • All other filing statuses — $200,000.
- Income threshold
modified adjusted gross income (AGI) is more than the amounts shown below for your filing status. • Married filing jointly — $400,000. • All other filing statuses — $200,000.