Child Tax Credit
Up to $2,000 per qualifying child under 17. Up to $1,700 is refundable (you can receive it even if you owe no tax).
2025 tax year amounts
- Up to $2,000 per qualifying child under 17
- Up to $1,700 refundable as the Additional Child Tax Credit (ACTC)
- Phases out above $200,000 income (single) or $400,000 (married filing jointly)
Who is a qualifying child?
- Under 17 at the end of the tax year
- Your child, stepchild, foster child, sibling, or a descendant of any of these
- Lived with you for more than half the year
- Did not provide more than half their own support
- Has a valid Social Security number
How to claim
Claim the Child Tax Credit on Schedule 8812 when you file your federal tax return. It is automatically calculated when using tax software. VITA (free tax help) sites can help you file and claim the credit — find one at irs.gov/vita.
Check current legislation
Congress periodically adjusts the Child Tax Credit. The current $2,000 amount is set through 2025 under the Tax Cuts and Jobs Act. Check IRS.gov for the latest figures when filing your 2026 taxes.
Child Tax Credit at IRS.gov