2025 Child Tax Credit

Who it applies to

The credits belong to a person who claims a child as a dependent. To use a child for the child tax credit or the additional child tax credit, the child must be your dependent, must be under age 17 at the end of 2025, must have a valid SSN, and must meet the conditions under Who Qualifies as Your Dependent in the Instructions for Form 1040. An adopted child is always treated as your own child, and that includes a child lawfully placed with you for legal adoption. A dependent who is age 17 or older at the end of 2025, or who holds an ITIN or ATIN rather than an SSN, may instead make you eligible for the credit for other dependents, which has its own conditions including that the person be a U.S. citizen, U.S. national, or U.S. resident alien. You cannot use the same person for both.

What changed this year, and why

For 2025 the maximum child tax credit increased to $2,200 for each qualifying child, and the maximum additional child tax credit, which is the refundable part, is $1,700 for each qualifying child. The 2025 instructions flag a second change beside the amount: beginning in tax year 2025 you must have a valid social security number to claim either credit. On a joint return only one filer needs a valid SSN, and the other must have an SSN or an individual taxpayer identification number issued on or before the due date of the return. A qualifying child must have a valid SSN too, or the child cannot be used for either credit on an original or an amended 2025 return.

Common questions

How much is the child tax credit for 2025?

The maximum child tax credit for each qualifying child is $2,200 for 2025. It is a maximum rather than a guaranteed amount: the credit is reduced if the tax figured on line 18 of your Form 1040 is less than the credits you are claiming, and it is reduced again if your modified adjusted gross income is more than the amount shown for your filing status in the instructions. If that tax is zero, you cannot take the credit at all, though the refundable credit may still be available.

How much of the 2025 child tax credit is refundable?

Up to $1,700 for each qualifying child, through the additional child tax credit. The refundable credit is only open to you if you are claiming the child tax credit; someone claiming only the credit for other dependents cannot take it. You also cannot claim it if you file Form 2555. Bona fide residents of Puerto Rico with at least one qualifying child may be eligible and can claim it on Form 1040-SS if they are not required to file another return.

Who counts as a qualifying child for the 2025 child tax credit?

The child must be claimed as your dependent, must be under age 17 at the end of 2025, must have a valid SSN, and must meet the conditions under Who Qualifies as Your Dependent in the Instructions for Form 1040. The age test is strict. The instructions give an example of a child who turns 17 on December 30, 2025: that child cannot be used for either credit, because the child was not under age 17 at the end of the year.

Does my child need a social security number to claim the child tax credit?

Yes, beginning in tax year 2025. A valid SSN here means one valid for employment and issued by the Social Security Administration before the due date of your 2025 return, including extensions. You need one too, although on a joint return only one spouse must have a valid SSN while the other needs an SSN or ITIN issued by that date. If your child was born and died in 2025 and has no SSN, attach a birth certificate, death certificate, or hospital records showing the child was born alive.

Does the child tax credit phase out at higher income?

Yes. The maximum credit is reduced if your modified adjusted gross income is more than the amount shown for your filing status in the instructions, with a higher figure for married filing jointly than for all other statuses. For this purpose modified adjusted gross income is the amount on line 3 of the schedule you file to figure the credits, so the reduction is worked out on that schedule rather than on the face of Form 1040.

What if my dependent does not qualify for the child tax credit?

You may be able to claim the credit for other dependents instead. That credit is for a person claimed as a dependent on your return who cannot be used for the child tax credit or additional child tax credit, who is a U.S. citizen, U.S. national, or U.S. resident alien, and who has an SSN, ITIN, or ATIN issued on or before the due date of your return including extensions. You check a different box in the Dependents section of Form 1040 for that person.

Why is my refund delayed when I claim the additional child tax credit?

By law the IRS cannot issue refunds before mid-February 2026 for returns that properly claim the additional child tax credit, and the hold applies to the entire refund rather than only the part attributable to that credit. Once the refund arrives it cannot be counted as income when deciding whether you or anyone else qualifies for benefits under a federal program or a state or local program financed with federal funds, and it is not counted as a resource for a period after you receive it.

What happens if I claim the child tax credit in error?

If the error is later determined to be due to reckless or intentional disregard of the rules, you are barred from claiming the child tax credit, additional child tax credit, or credit for other dependents for a period of years even if you are otherwise eligible. A longer bar applies if the error was due to fraud, and penalties can apply too. After a denial or reduction for any reason other than a math or clerical error, you must attach Form 8862 to claim the credits again.

Every amount on this page is a published figure rather than yours. The Child tax credit income headroom takes the number you enter and works it out against them, showing which published figure it used.