2023 Child Tax Credit
For 2023, the Child Tax Credit is $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 2026-09-01
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)
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.