The Child Tax Credit amount for 2025

The Child Tax Credit is worth up to $2,000 per child under age 17 on your 2025 tax return. That is the maximum. The actual amount you receive depends on your income, how many children you claim, and whether you took advance payments during 2024.

The $2,000 figure has stayed the same since 2017. It does not adjust for inflation each year — Congress would have to pass a new law to change it. If you have three children, the maximum total credit is $6,000, but again, your income may reduce that.

A refundable portion of this credit — up to $1,700 per child — can come back to you as a refund even if you owe no tax. The remaining $300 per child is non-refundable, meaning it can only reduce the tax you owe, not create a refund.

Key Takeaways

  • The maximum Child Tax Credit is $2,000 per child under 17, but your income determines whether you get the full amount.
  • Up to $1,700 per child is refundable, meaning you can receive it as a refund even if you paid no tax during the year.
  • If you received advance Child Tax Credit payments in 2024, those reduce the amount you receive on your 2025 return.
  • The credit phases out at higher incomes: $400,000 for married filing jointly, $200,000 for single filers.

How income affects the credit amount

Your modified adjusted gross income (MAGI) determines whether you receive the full $2,000 or a reduced amount. The phase-out thresholds are $400,000 for married couples filing jointly and $200,000 for single filers, head of household, or married filing separately.

Once your income exceeds the threshold, the credit drops by $50 for every $1,000 (or fraction of $1,000) over the limit. If you are married filing jointly with income of $402,000 and have one child, your credit would be $1,900 instead of $2,000. The reduction applies to your total credit before the refundable portion is calculated.

If your income is below the threshold, you get the full credit amount. The IRS uses the income figure from your tax return to determine this — specifically, the income you report on line 11 of Form 1040.

Advance payments and how they reduce your refund

During 2024, some families received advance Child Tax Credit payments — monthly deposits of $100 to $200 per child, depending on income. These were not loans. They were advance payments on the credit you would receive on your 2025 return.

When you file your 2025 return, the IRS subtracts every advance payment you received from your total credit. If you received $1,200 in advance payments for one child and your credit is $2,000, you receive $800 on your return. If the advance payments exceeded your credit (which can happen if your income rose during 2024), you may owe money back, though the IRS has limits on how much you repay depending on your income.

You will receive a letter in January or February 2025 — Form 6419 — showing exactly how much you received in advance payments. Keep this form with your tax documents. The amount on that form is what the IRS will subtract from your credit.

What counts as a may have access to child

You can claim the credit for each child who was under age 17 on December 31, 2025. The child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of those (such as a niece or nephew). The child must have lived with you for more than half the year and be a U.S. citizen, national, or resident alien.

The child must also have a valid Social Security number. If a child was born on December 31, 2025, they count as age 17 for that year and do not may have access to. If they turn 17 on January 1, 2025, they do not may have access to for 2025 but will may have access to starting in 2026.

You cannot claim the credit for a child if someone else claims them as a dependent on their return. If parents are divorced or separated, the parent with custody for the longer part of the year usually claims the child, though the rules allow for exceptions if both parents agree.

Other credits that work alongside the Child Tax Credit

The Child and Dependent Care Credit is separate from the Child Tax Credit and can be claimed for the same child. This credit covers expenses you paid for childcare while you worked — up to $3,000 in expenses per child per year. The credit is worth 20 to 35 percent of those expenses, depending on your income.

The Earned Income Tax Credit (EITC) also works with the Child Tax Credit. Families with lower incomes may receive both. The EITC is worth more per child than the Child Tax Credit but has stricter income limits. You cannot claim both credits for the same child, but you can claim the EITC for one child and the Child Tax Credit for another.

If you are a student or have education expenses, the American Opportunity Tax Credit or Lifetime Learning Credit may also explore, though these are for the student's own education, not childcare.

Changes to watch for in future years

The $2,000 Child Tax Credit and the $1,700 refundable portion are set to expire after 2025 unless Congress extends them. Starting in 2026, the credit would drop to $1,000 per child under current law, and the refundable portion would shrink to $1,400. This is not certain — Congress may pass a new law before then — but it is the current schedule.

The income thresholds ($400,000 for married, $200,000 for single) are also scheduled to change. These thresholds are adjusted for inflation each year, so they will be slightly higher in 2026 than they are in 2025. The IRS publishes updated thresholds in January of each year.

How to report the credit on your return

You report the Child Tax Credit on Form 1040, Schedule 8812 (if you are claiming the refundable portion) and the main Form 1040 itself. You will need the name, age, and Social Security number of each child you are claiming.

If you used tax software, it will walk you through the questions and fill in the forms for you. If you file by hand, you list each child on the form and the software or IRS instructions will calculate the credit based on your income. The IRS will verify the Social Security numbers you provide — if a number does not match IRS records, the credit will be delayed or denied.

Frequently Asked Questions

Can I get the full $2,000 credit if my income is slightly over the threshold?

No. The credit phases out at $50 per $1,000 over the threshold. Even $1 over the threshold reduces your credit by $50. If you are married filing jointly at $400,001, your credit drops from $2,000 to $1,950 per child. The reduction is steep, so higher earners often receive a reduced credit.

What happens if I received advance payments but my income changed in 2024?

The advance payments are subtracted from your credit regardless of income changes. If your income rose and you no longer may have access to for the full credit, you may owe back some or all of the advance payments. The IRS limits repayment based on your 2024 income, so you will not owe back more than $2,500 (for married filing jointly) or $1,250 (for single filers).

Do I have to claim the Child Tax Credit, or can I skip it?

You do not have to claim it, but there is no reason not to. It reduces your tax or increases your refund. The only exception is if claiming it would reduce another credit you are may be able to access for, which is rare. Most people should claim it.

Can I claim the credit for a child who does not live with me full-time?

The child must live with you for more than half the year. If you share custody and the child lives with you for exactly half the year, you do not meet the requirement. The parent with the longer custody period claims the child, unless both parents sign an agreement allowing the other parent to claim them.

What if my child turned 17 during 2025?

You can claim the credit for the year they turn 17. If they turn 17 on December 31, 2025, you can claim them for 2025. If they turn 17 on January 1, 2025, you cannot claim them for 2025, but you can for 2026.