Child Tax Credit for 2025: $2,200 per Child, Up to $1,700 Refundable

For the 2025 tax year, the Child Tax Credit is $2,200 per qualifying child, up from $2,000. Here's who qualifies, how much can come back as a refund, and where it phases out. These amounts match the Schedule 8812 instructions for tax year 2025.

Who's a qualifying child

For the Child Tax Credit, a qualifying child generally has to:

• Be under 17 at the end of the year
• Be your son, daughter, stepchild, foster child, sibling, step-sibling, half-sibling, or a descendant of one of them (like a grandchild, niece or nephew)
• Have lived with you for more than half the year (there are exceptions, such as temporary absences)
• Not have provided more than half of their own support
• Be claimed as your dependent
• Have a Social Security number valid for work, issued before the due date of the return

You also need to have a valid SSN or other identification as the rules require for that year; check the Schedule 8812 instructions for the identification rules that apply to you.

The numbers for 2025

Item	2025
Credit per qualifying child	$2,200
Refundable maximum per child (ACTC)	$1,700
Credit for other dependents	$500
Phase-out starts	$200,000 MAGI; $400,000 married filing jointly
Phase-out rate	$50 for each $1,000 above the threshold

Nonrefundable vs. refundable

This is the part that confuses people.

The Child Tax Credit first reduces the tax you owe. If your tax is smaller than the credit, part of the rest can come back to you as a refund. That refundable part is called the Additional Child Tax Credit (ACTC). For 2025 it's up to $1,700 per child, and it phases in at 15% of your earned income.

So a family with little or no tax owed can still get money back, but only up to $1,700 per child, and only if they have enough earned income.

The secret: the refundable part depends on earned income, not total income. Wages and self-employment earnings count. Unemployment, Social Security and child support don't. Two families with the same total income can get very different refunds from this credit, because one of them earned it at a job. If you're self-employed and you're tempted not to report some cash income, remember it's also the income that builds your refundable credit (and your Social Security record). Underreporting can shrink your refund, not just risk a notice.

Credit for other dependents

A dependent who doesn't qualify for the Child Tax Credit, like a 17-year-old, a college student, or a parent you support, may qualify you for the $500 credit for other dependents. It isn't refundable.

When the refund arrives

If you claim the ACTC, the IRS can't issue your refund before mid-February. That's a rule in the law, not a delay on your return. More in why your refund is late.

What about 2026?

For the 2026 tax year, the credit stays at $2,200 per child and the refundable maximum stays at $1,700, based on the tables published for 2026.

Pairs well with

Families who qualify for the Child Tax Credit often qualify for the Earned Income Tax Credit too. See the 2025 EITC table.

Worked examples

A married couple with two children, ages 6 and 9, joint income of $85,000. They qualify for $2,200 × 2 = $4,400. If their tax before credits is more than $4,400, the credit reduces it by the full amount.

A single parent with one child, age 4, earning $22,000 in wages. Their income tax before credits is small, so most of the credit can't be used against tax. The refundable part, up to $1,700, depends on their earned income at the 15% phase-in rate. The preparer figures it on Schedule 8812.

A couple with income of $430,000 and one child. They're $30,000 over the $400,000 threshold. The credit drops by $50 for each $1,000: 30 × $50 = $1,500. Their credit is $2,200 − $1,500 = $700.

Common mistakes

• The child turned 17. The age test is under 17 at the end of the year. A child who turned 17 in December doesn't qualify for the CTC, but may qualify you for the $500 credit for other dependents.
• Two people claim the same child. Only one person can. The IRS will reject the second e-filed return claiming the child, and tie-breaker rules decide who's entitled.
• Missing or wrong SSN. A typo in a child's Social Security number causes a reject or a delay.
• No earned income. Without earned income, the refundable part is zero.

Divorced or separated parents

Generally, the parent the child lived with for more nights during the year claims the child. The other parent can claim the Child Tax Credit only if the custodial parent signs a release, usually on Form 8332. The rules are in the Schedule 8812 instructions and Publication 501.

Find a TaxWallet office

A TaxWallet preparer will check every child against the tests and the credit you qualify for. See your estimate.

FAQ

How much is the Child Tax Credit for 2025?

$2,200 per qualifying child under 17.

How much of it is refundable?

Up to $1,700 per child for 2025, through the Additional Child Tax Credit.

Does my child need a Social Security number?

Yes. The child needs an SSN valid for employment, issued before the return's due date. Otherwise, you may qualify for the $500 credit for other dependents instead.

At what income does it phase out?

Above $200,000 of modified AGI, or $400,000 for married filing jointly, reduced by $50 per $1,000.

General information, not tax advice. Each family's situation is different; check with a preparer.