2023 Child Tax Credit
For 2023, the Child Tax Credit figures are $2,000 (Limit per child), $1,600 (Refundable per child), $400,000 (Income threshold, joint filers) and $200,000 (Income threshold).
Effective 2023-01-01Source: Publication 17 (2023), Your Federal Income Tax (IRS)Verified 2026-09-02
Compared with 2022
| Item | 2022 | 2023 | Change |
|---|---|---|---|
| Limit per child | $2,000 | $2,000 | +$0 (+0.0%) |
| Refundable per child | $1,500 | $1,600 | +$100 (+6.7%) |
| Income threshold, joint filers | $400,000 | $400,000 | +$0 (+0.0%) |
| Income threshold | $200,000 | $200,000 | +$0 (+0.0%) |
Who it applies to
Taxpayers claiming the Child Tax Credit (CTC) or Additional Child Tax Credit (ACTC) for the 2023 tax year
What changed this year, and why
Updated figures for the 2023 Child Tax Credit and Additional Child Tax Credit
Common questions
- What is the maximum Child Tax Credit per qualifying child for 2023?
- For 2023, the Child Tax Credit is up to $2,000 per qualifying child. A qualifying child must generally be under age 17 at the end of the year, be claimed as a dependent, and meet relationship, residency, and citizenship requirements.
- How much of the Child Tax Credit is refundable for 2023?
- For 2023, up to $1,600 per qualifying child may be refundable as the Additional Child Tax Credit (ACTC). If the CTC reduces your tax to zero and you still have credit remaining, you may be able to claim the ACTC as a refund.
Which SSN the credit requires
For tax year 2023, each qualifying child claimed for the Child Tax Credit or Additional Child Tax Credit must have a Social Security Number that is valid for employment. The SSN must be issued before the due date of the 2023 return, including any extensions. If a child does not have this required SSN, that child cannot be used to claim either the CTC or ACTC on the original return or on an amended 2023 return. This requirement applies specifically to the child's identification number. The credit amount for 2023 is $2,000 per qualifying child, with up to $1,600 potentially refundable as the Additional Child Tax Credit. Taxpayers should verify that each qualifying child has a valid employment-authorized SSN issued in time, as children with only an Individual Taxpayer Identification Number or Adoption Taxpayer Identification Number do not meet this SSN requirement for the CTC or ACTC.
If you have a qualifying child who does not have the required SSN, you can’t use the child to claim the CTC or ACTC on either your orig- inal or an amended 2023 return. The required SSN is one that is valid for employment and is issued before the due date of your 2023 return (including extensions).
2023 Instructions for Schedule 8812 (IRS)
The age test is 17, measured at year end
To claim the Child Tax Credit or Additional Child Tax Credit for 2023, each qualifying child must be under age 17 at the end of 2023. This means the child must not have reached their 17th birthday by December 31, 2023. The age is measured at the end of the tax year, not at any other point during the year. For example, a child who turned 17 on December 30, 2023, does not qualify for the CTC or ACTC because they were not under age 17 at the end of 2023. If a child is 17 or older at the end of 2023, they may still qualify for the Credit for Other Dependents instead, but not for the $2,000 child tax credit or the $1,600 refundable portion per child.
To claim a child for the CTC and ACTC, the child must be your dependent, under age 17 at the end of 2023, and meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent in the Instructions for Form 1040.
2023 Instructions for Schedule 8812 (IRS)
Where the credit starts shrinking
The Child Tax Credit begins to phase out when your modified adjusted gross income exceeds a threshold based on your filing status. For married couples filing jointly, the phaseout starts above $400,000 of modified AGI. For all other filing statuses, the phaseout starts above $200,000 of modified AGI. Modified AGI for this purpose is the amount on line 3 of Schedule 8812. Once income exceeds the applicable threshold, the $2,000 credit per qualifying child is reduced, with up to $1,600 per child remaining refundable as the Additional Child Tax Credit for those who qualify.
Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. • Married filing jointly –$400,000 • All other filing statuses –$200,000 Modified AGI. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812.
2023 Instructions for Schedule 8812 (IRS)
Two years, or ten
For the 2023 Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and Other Dependent Credit (ODC), the IRS imposes a disallowance period when a taxpayer improperly claims one of these credits. If the claim was erroneous and the IRS later determines the error resulted from reckless or intentional disregard of the credit rules, the taxpayer is barred from claiming the CTC, ACTC, or ODC for 2 years, even if they would otherwise qualify. If the error is instead determined to be fraudulent, the ban lasts for 10 years. In addition to losing the credits during the ban period, the taxpayer may also owe monetary penalties. The 2023 Child Tax Credit provides up to $2,000 per qualifying child, with up to $1,600 refundable as the ACTC, and the credit phases out when modified adjusted gross income exceeds $200,000, or $400,000 for joint filers.
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.
2023 Instructions for Schedule 8812 (IRS)
Why the refund is held
For tax year 2023, the IRS cannot issue refunds before mid-February 2024 for any return that claims the Additional Child Tax Credit. This delay applies to the entire refund amount, not just the portion related to the ACTC. The rule is designed to give the IRS extra time to verify claims and reduce errors or fraud. Even if you are claiming a $2,000 credit per qualifying child with up to $1,600 refundable, the entire refund will be held until mid-February or later. Taxpayers should plan accordingly and not expect an early refund if they claim the ACTC.
The IRS can’t issue refunds before mid-February 2024 for returns that properly claim ACTC. This time frame applies to the entire refund, not just the por- tion associated with ACTC.
2023 Instructions for Schedule 8812 (IRS)
A dependent who fails the qualifying-child test can still bring a smaller credit
The Credit for Other Dependents (ODC) is a separate credit for taxpayers who claim a dependent on their return but cannot use that person for the child tax credit (CTC) or additional child tax credit (ACTC). This covers dependents who meet the general dependent tests but fall outside the qualifying-child definition - for example, a relative who is age 17 or older at the end of 2023, or a dependent who is not the taxpayer's qualifying child for another reason. The dependent must have been a U.S. citizen, U.S. national, or U.S. resident alien during the year. While the CTC provides $2,000 per qualifying child, the ODC is the mechanism that lets a taxpayer still receive a credit for a dependent who does not meet that stricter test, though at a smaller amount. The two credits are mutually exclusive per person: you cannot claim both the CTC and the ODC for the same dependent.
The ODC is for individuals with a dependent who meets the following conditions. 1. The person is claimed as a dependent on your return. To deter- mine if an individual is your dependent begin with Step 1 under Who Qualifies as Your Dependent in the Instructions for Form 1040. 2. The person can’t be used by you to claim the CTC or ACTC. See Credits for Qualifying Children, earlier. 3. The person was a U.S. citizen, U.S. national, or U.S. resident alien.
2023 Instructions for Schedule 8812 (IRS)
The form that figures the credit, the ODC, and the additional credit together
For 2023, all three credits that arise from having children or other dependents are worked out on one form: Schedule 8812 (Form 1040), titled "Credits for Qualifying Children and Other Dependents." The form computes the nonrefundable child tax credit (CTC), the nonrefundable credit for other dependents (ODC), and the refundable additional child tax credit (ACTC) in a single pass. Because the CTC and ODC are nonrefundable and the ACTC is refundable, the schedule first applies the nonrefundable credits against your tax liability and then, if any of the child tax credit is left over, moves into Part II-A to figure the refundable ACTC. You attach Schedule 8812 to your Form 1040, 1040-SR, or 1040-NR.
Use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other depend- ents (ODC), and additional child tax credit (ACTC). The CTC and ODC are nonrefundable credits. The ACTC is a refundable credit.
2023 Instructions for Schedule 8812 (IRS)
Credit bigger than your tax bill turns into the additional child tax credit, not a lost amount
The child tax credit (CTC) and the credit for other dependents (ODC) are nonrefundable, meaning they can only reduce the income tax you owe to zero. If the tax shown on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than the combined CTC and ODC, or is zero, you cannot use the full amount of the nonrefundable credits because there is no remaining tax to reduce. The unused portion of the CTC does not simply disappear, however: it can become the additional child tax credit (ACTC), which is refundable and paid to you even if your tax liability is zero. The ODC, by contrast, has no refundable portion - if you are only claiming the ODC and have no tax to reduce, the credit is lost. The ACTC is worked out in Part II-A of Schedule 8812.
The amount on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than both credits. If the amount is zero, you cannot take either credit because there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the ODC). See Part II-A Addition- al Child Tax Credit for All Filers, later.
2023 Instructions for Schedule 8812 (IRS)
The same dependent cannot generate both the child tax credit and the credit for other dependents
For 2023, each dependent listed on your return can generate either the child tax credit (CTC) or the credit for other dependents (ODC), but never both. On line 4 of Schedule 8812, you add up the boxes checked under "Child tax credit" in column (4) of the Dependents section; on line 6, you add up the boxes checked under "Credit for other dependents." The IRS repeats the same restriction at both points: you cannot check both the child tax credit box and the credit for other dependents box for the same person. A qualifying child under age 17 at the end of 2023 gets the CTC box; a dependent who fails the qualifying-child test - for example, because the dependent is age 17 or older - gets the ODC box. The two credits are therefore mutually exclusive per person, even though they are computed on the same Schedule 8812.
Add the number of boxes checked under “Child tax credit” in column (4) of the Dependents section on Form 1040, 1040-SR, or 1040-NR and enter the result on line 4. You can’t check both the child tax credit box and the credit for other dependents box for the same person. Line 6 Add the number of boxes checked under “Credit for other dependents” in column (4) of the Dependents section on Form 1040, 1040-SR, or 1040-NR and enter the result on line 6.
2023 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 (2023), Your Federal Income Tax (IRS)
- Limit per child
The maximum amount you can claim for the credit is $2,000 for each child who qualifies you for the CTC.
- Refundable per child
The maximum amount of ACTC for each qualifying child in- creased to $1,600.
- 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.