Child Tax Credit: Eligibility, Amounts, How to Claim

What Is the Child Tax Credit?

The Child Tax Credit (CTC) is a federal tax credit that reduces the amount of income tax you owe for each qualifying child in your household. For the 2025 tax year, the credit is worth up to $2,200 per child under age 17. The Internal Revenue Service administers the credit through the federal tax return.

About 40 million American families claim the Child Tax Credit each year. That covers close to 90% of all families with children, according to the Congressional Research Service. The credit lifted 4.1 million people above the poverty line in 2024, including 2.4 million children.

The CTC has two parts. The main credit is non-refundable, meaning it can reduce your tax bill to zero but will not generate a refund on its own. The second part, called the Additional Child Tax Credit (ACTC), is refundable up to $1,700 per child. That means families with little or no tax liability can still receive money back from the IRS. You need at least $2,500 in earned income to qualify for the refundable portion.

You claim the credit on your federal tax return using Form 1040 and Schedule 8812. There is no separate application. You do not need to apply through a state agency. The credit is available in all 50 states and the District of Columbia.

Who Qualifies for the Child Tax Credit?

Most families with children under 17 qualify for some amount of the CTC. The full credit goes to single filers earning $200,000 or less and married couples filing jointly earning $400,000 or less. Above those thresholds, the credit phases out gradually.

Income Limits for Full and Partial Credit

Source: IRS Child Tax Credit, 2025 tax year.

The phase-out works like this: for every $1,000 your income exceeds the threshold, your credit drops by $50. A single parent with one child earning $220,000 would lose $1,000 of the $2,200 credit, leaving a credit of $1,200. A married couple with two children earning $480,000 would lose $4,000 total, reducing their $4,400 credit to $400.

For a single parent with one child, the credit phases out completely at $244,000. For a married couple with two children filing jointly, it phases out at $488,000. Families with more children can earn more before the credit disappears entirely, because the total credit amount is higher.

Qualifying Child Requirements

Your child must meet all of these tests to count as a qualifying child for the CTC:

• Age: Under 17 at the end of the tax year (December 31, 2025, for the 2025 tax year).
• Relationship: Your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of these (such as a grandchild, niece, or nephew).
• Residency: Lived with you for more than half the tax year.
• Support: Did not provide more than half of their own financial support.
• Dependent status: Claimed as a dependent on your return.
• Joint return: Did not file a joint return for the year, unless it was only to claim a refund.
• Citizenship: Must be a U.S. citizen, U.S. national, or U.S. resident alien.
• Social Security number: Must have a valid SSN issued before the due date of the return. An ITIN does not qualify for the CTC, though it may qualify the child for the $500 Credit for Other Dependents instead.

The SSN requirement is strict. If your child has an ITIN rather than an SSN, you cannot claim the Child Tax Credit for that child. You may still claim the Credit for Other Dependents, which is worth up to $500.

You can use our free screener to check if you qualify for the CTC along with 20 other benefit programs in about five minutes.

How Much Can You Get?

The maximum credit is $2,200 per qualifying child for the 2025 tax year (returns filed in 2026). If you have three children who all qualify, your maximum credit is $6,600.

Credit Amounts by Number of Children

Source: IRS Child Tax Credit, 2025 tax year.

How the Non-Refundable and Refundable Parts Work

The CTC first reduces your federal income tax liability dollar for dollar. If the credit is more than you owe, the leftover amount may be refunded to you through the Additional Child Tax Credit (ACTC). The ACTC is capped at $1,700 per child.

To qualify for the ACTC, you must have at least $2,500 in earned income for the year. The refundable amount equals 15% of your earned income above $2,500, up to the $1,700 per child cap. So if you earned $12,500, the calculation would be 15% of $10,000 ($12,500 minus $2,500), which equals $1,500 in potential ACTC.

A family earning $30,000 with two children under 17 would likely owe little in federal income tax. The non-refundable portion of the CTC would wipe out their tax bill, and the ACTC would provide a cash refund of up to $3,400. That money arrives with their tax refund.

When You Receive the Money

The CTC is paid through your annual tax return, not as monthly payments. You file your return, and the credit either reduces what you owe or increases your refund. If you claimed the ACTC, the IRS cannot issue your refund before mid-February by law. Most ACTC refunds arrive in late February or early March if you file electronically and choose direct deposit. Check the IRS Where's My Refund tool for your specific refund date.

How to Claim the Child Tax Credit

The CTC is claimed on your federal tax return. There is no separate application or state office to visit.

Step 1: Check your eligibility

Use our free eligibility screener to see if you qualify. You can also use the IRS Interactive Tax Assistant to check each child.

Step 2: Gather your documents

You will need:

• Social Security numbers for every qualifying child
• Your own SSN or ITIN
• W-2 forms or other proof of earned income
• Records of any other tax credits you plan to claim
• Your previous year's tax return (if available)

Step 3: File your federal tax return

Claim the credit on Form 1040 with Schedule 8812 attached. Most tax software (TurboTax, H&R Block, FreeTaxUSA) will calculate the credit automatically when you enter your children's information.

Free filing options: If your adjusted gross income is $84,000 or less, you can file for free through IRS Free File. The IRS also offers free in-person tax preparation through the Volunteer Income Tax Assistance (VITA) program for people earning $67,000 or less.

Step 4: Wait for your refund

If you owe federal taxes, the CTC reduces your bill automatically. If you are getting a refund that includes the ACTC, expect it no earlier than mid-February. E-filing with direct deposit is the fastest option. Paper returns take much longer.

Step 5: Keep records

Save copies of your return, W-2s, and SSN documentation for at least three years. The IRS can audit CTC claims, and you will need these records if questions come up.

The Child Tax Credit and Other Programs

The CTC works alongside several other federal programs. Receiving one does not disqualify you from the others. Many families claim multiple credits and benefits at the same time.

• Earned Income Tax Credit (EITC): The EITC is another tax credit for working families with low to moderate income. You can claim both the CTC and the EITC on the same return. The EITC is fully refundable and worth up to $7,830 for a family with three or more children in 2025.
• SNAP (Food Stamps): SNAP provides monthly grocery assistance through an EBT card. CTC income does not count toward SNAP eligibility. A family receiving both the CTC refund and SNAP benefits keeps both.
• Medicaid: Free or low-cost health coverage for low-income families. CTC refunds are not counted as income for Medicaid eligibility. Children in families that claim the CTC often qualify for Medicaid or CHIP as well.
• WIC: The Women, Infants, and Children program provides food packages for pregnant women and young children. WIC has its own income limits and does not consider tax credits as income.
• TANF: Temporary Assistance for Needy Families provides cash assistance. In most states, CTC refunds are not counted as income for TANF purposes.

Our free screener checks the CTC and all of these programs at once.

Frequently Asked Questions

Can I claim the Child Tax Credit if I have no income?

No. You need at least $2,500 in earned income to receive any refundable portion (the ACTC). If you have zero earned income, you cannot receive the CTC. Earned income includes wages, salaries, tips, and self-employment income. It does not include unemployment benefits, Social Security, or investment income.

What happens if my child turns 17 during the year?

Your child must be under 17 at the end of the tax year, which is December 31. If your child turns 17 any time during 2025, they do not qualify for the CTC on your 2025 return. They may still qualify for the $500 Credit for Other Dependents.

Can both parents claim the CTC for the same child?

No. Only the parent who claims the child as a dependent on their tax return can claim the CTC for that child. If parents are divorced or separated, the custodial parent generally has the right to claim the child. The custodial parent can release the claim to the other parent using IRS Form 8332.

Does the CTC affect my eligibility for other benefits?

Tax credit refunds, including the CTC and ACTC, are generally not counted as income for federal benefit programs like SNAP, Medicaid, SSI, or TANF. Refund amounts held in your bank account are also excluded from asset tests for 12 months after you receive them.

I have an ITIN. Can I claim the CTC?

You can file a tax return with an ITIN, but each qualifying child must have a valid Social Security number to qualify for the CTC. If your child has an ITIN instead of an SSN, you cannot claim the CTC for that child. You may be able to claim the $500 Credit for Other Dependents instead.

How is the CTC different from the EITC?

The EITC is based on your earned income and phases in as you earn more, then phases out. The CTC is a flat amount per child that phases out only at high incomes. The EITC is fully refundable. The CTC is partially refundable (up to $1,700 per child). Many families qualify for both and should claim both on the same return.

Can I claim the CTC for a foster child?

Yes, if the foster child meets all qualifying child requirements, including living with you for more than half the year and being under 17 at the end of the year. The child must also have a valid Social Security number. Foster children placed by an authorized placement agency or court order count as qualifying children.

What if I forgot to claim the CTC on a past return?

You can file an amended return using Form 1040-X to claim the credit for a prior year. You generally have three years from the original filing deadline to amend. For example, you can still amend your 2022 return until April 15, 2026.