The Child Tax Credit amount for 2025

The Child Tax Credit gives you $2,000 per child under age 17 on your 2025 tax return. This is the federal amount, and it has stayed at $2,000 since 2018. The credit reduces the taxes you owe dollar-for-dollar — if you owe $3,000 in tax and have two children, the $4,000 credit wipes out what you owe and leaves you with a $1,000 refund.

The credit phases out if your income is above a certain level. For 2025, it starts to reduce if your modified adjusted gross income (MAGI) exceeds $400,000 for married couples filing jointly, or $200,000 for single filers. The reduction is $50 for every $1,000 (or fraction thereof) over the threshold.

Not all of the credit may come back to you as a refund. The refundable portion — the part you can get back even if you owe no tax — is capped at $1,700 per child for 2025. The remaining $300 per child is nonrefundable, meaning it can only reduce taxes you owe, not create a refund.

Key Takeaways

  • The Child Tax Credit is $2,000 per child under 17, but only $1,700 of that can come back to you as a refund if you owe no tax.
  • The credit begins to phase out at $400,000 MAGI for married couples filing jointly and $200,000 for single filers, reducing by $50 for each $1,000 over the limit.
  • You must have a valid Social Security number for each child to claim the credit, and the child must be a U.S. citizen, national, or resident alien.
  • If you received advance Child Tax Credit payments in 2024, the amount you get back in 2025 will be reduced by what you already received.
  • Some states offer their own child tax credits or dependent exemptions that may increase your total refund beyond the federal amount.

Who counts as a may have access to child

To claim the $2,000 credit per child, the child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a grandchild or niece). The child must be under age 17 at the end of 2025, live with you for more than half the year, and be a U.S. citizen, national, or resident alien with a valid Social Security number.

The child cannot be claimed by anyone else on their own tax return. If you and another person both meet the requirements to claim the same child, the IRS has tiebreaker rules: the parent with custody for the longer part of the year claims the child, or if custody is equal, the parent with the higher income.

You must provide the child's Social Security number on your return. If the number is incorrect or missing, the IRS will disallow the credit and you will not receive the refund tied to that child.

How advance payments in 2024 affect your 2025 refund

If you received advance Child Tax Credit payments during 2024 — monthly payments of $200 to $300 per child that some families got — those payments reduce the credit you can claim on your 2025 return. The IRS sent you a letter (Form 6419) showing how much you received.

When you file your 2025 return, you will report the advance amount on Schedule 8812. The IRS subtracts what you already got from the full $2,000 credit. If you received $1,800 in advance payments for one child, you can only claim $200 more on your return. If you received more than $2,000 in advance, you may owe money back when you file.

If you did not receive the advance payments you thought you should have, or if the amount on Form 6419 is wrong, you can contact the IRS at 1-888-227-7669 or through your online account at IRS.gov before you file.

Income limits and how the credit reduces

The full $2,000 credit is available if your MAGI is at or below $400,000 (married filing jointly) or $200,000 (single, head of household, or may have access to widow/widower). MAGI for the Child Tax Credit is usually your adjusted gross income from your tax return.

For every $1,000 of income above the threshold, the credit reduces by $50. If you are married filing jointly with MAGI of $410,000, you are $10,000 over the $400,000 limit. That $10,000 rounds up to the next $1,000 increment, so the credit reduces by $50 × 11 = $550. Your credit per child becomes $1,450 instead of $2,000.

The reduction applies to your total credit across all children. If you have two children and your credit reduces by $550, you lose $550 total, not $550 per child. This means your refund shrinks faster the more children you have once you cross the income threshold.

State child tax credits and dependent exemptions

Some states add their own child tax credits or dependent exemptions on top of the federal $2,000. These vary widely by state and change year to year. A few examples: Colorado offers a child dependent exemption, New York has a child and dependent tax credit, and California allows a dependent exemption credit. Other states have no additional credit at all.

To find out whether your state offers a credit, check your state tax authority's website or ask a tax preparer familiar with your state. State credits are claimed on your state return, separate from the federal return, and can increase your total refund. Some state credits are refundable (you can get money back even if you owe no state tax), while others are not.

If you are filing in multiple states because you moved or worked in more than one state during 2025, each state has its own rules about which children you can claim and how much credit you receive. This is one area where a tax professional can save you money by making sure you do not miss a state credit.

What happens if your refund is reduced or offset

Your Child Tax Credit refund can be reduced or completely taken if you owe money to the federal government or to a state. The IRS will offset (subtract from) your refund to pay back federal income tax debt, federal student loan debt in default, or certain other federal debts. State tax authorities can do the same with state debts.

If you owe child support or have unpaid court-ordered fines, those can also offset your federal refund. The IRS will send you a notice if your refund is offset, explaining which debt was paid and how much was taken. You can dispute the offset if you believe the debt is not yours or has already been paid.

To check whether your refund might be offset before you file, you can use the IRS's "Where's My Refund?" tool at IRS.gov or call 1-800-829-1954. If you know you have a debt, filing early does not prevent the offset — the IRS will still take the money once your return is processed.

How to report the credit on your tax return

If you are filing Form 1040 (the standard individual income tax form), you report the Child Tax Credit on Schedule 8812. You list each may have access to child's name, Social Security number, and relationship to you. You also report any advance payments you received during 2025 (from Form 6419).

The IRS calculates how much credit you can claim based on your income and the number of may have access to children. If you use tax software, it will walk you through the questions and fill in Schedule 8812 for you. If you file by hand or with a tax preparer, make sure all children's Social Security numbers are correct — a single digit wrong will cause the IRS to disallow the credit for that child.

If you are claiming the credit for a foster child or a child who is not your biological child, keep records showing the relationship and that the child lived with you for more than half the year. The IRS does not always ask for these documents, but if you are audited, you will need to prove the child met the requirements.

Frequently Asked Questions

Can I claim the Child Tax Credit for a child who was born on December 31, 2025?

Yes. The child must be under age 17 at the end of 2025, so a child born on December 31, 2025, is age 0 at year-end and qualifies. You will need the child's Social Security number, which you can obtain from the Social Security Administration even if the child was born very late in the year.

What if I share custody and the other parent claimed the child last year?

If you have custody for more than half of 2025, you can claim the child this year. The parent with the longer custody period has the right to claim the credit. If custody is exactly equal, the parent with the higher income claims the child. You do not need the other parent's permission, but both parents cannot claim the same child on the same year.

Do I lose the credit if my child turns 17 during 2025?

Yes. The child must be under age 17 at the end of 2025. If your child turns 17 on any date during 2025, they do not may have access to for the $2,000 Child Tax Credit. However, you may be able to claim them as a dependent for other tax benefits.

What if I did not receive all the advance payments I was supposed to get?

Contact the IRS at 1-888-227-7669 before you file to report missing payments. The IRS can investigate and may issue a catch-up payment. If you file without reporting the missing amount, you can still claim the full credit on your return (minus what you did receive), and the IRS will reconcile the difference when processing your return.

Can I claim the credit for a grandchild I am raising?

Yes, if the grandchild lived with you for more than half of 2025, is under age 17, and is a U.S. citizen or resident alien with a valid Social Security number. The grandchild counts as a may have access to child for the credit. You will need to show the relationship if audited, so keep custody or guardianship documents.