The 2025 Child Tax Credit gives you money back on your taxes if you have dependent children, but the amount depends on your income and filing status

The Child Tax Credit for 2025 is worth up to $2,000 per may have access to child under age 17. You claim it when you file your federal tax return, and the IRS sends you the money as a refund if the credit is larger than the taxes you owe. The credit phases out as your income rises, so a family earning $400,000 gets less than a family earning $100,000.

To claim it, you need a Social Security number for each child, proof of your relationship to them (usually a birth certificate), and documentation of your income for the year. You file the credit on Form 1040 and Schedule 8812 when you submit your tax return to the IRS.

The credit is not the same as the advance payments some families received in 2021 and 2022. Those were temporary. The 2025 credit is the permanent version, and it works the way the credit did before 2021 — you get the money when you file, not monthly.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per child under 17, claimed on your tax return when you file.
  • You must have a valid Social Security number for each child and be able to prove your relationship to them.
  • The credit begins to shrink if your income exceeds $400,000 (married filing jointly) or $200,000 (single or head of household).
  • You receive the credit as a refund when the IRS processes your return, not as monthly payments.
  • If you do not file taxes because your income is too low, you may still be able to claim the credit by filing a return.

Income limits and how much you lose per dollar over the threshold

The credit starts to reduce once your income crosses a certain line. For married couples filing jointly, that line is $400,000. For single filers and heads of household, it is $200,000. For married couples filing separately, it is $100,000.

Once you cross the threshold, you lose $50 of the credit for every $1,000 (or fraction of $1,000) of income above the limit. If you are married filing jointly and earn $401,000, you lose $50. If you earn $402,000, you lose another $50, for a total reduction of $100. The credit cannot go below zero.

This means a family with one child earning $410,000 married filing jointly would lose $500 from the $2,000 credit, leaving $1,500. A family with three children at the same income would lose $500 per child, for a total reduction of $1,500, leaving $4,500 of the original $6,000.

Who counts as a may have access to child

A may have access to child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of those (like a grandchild or niece). They 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 two parents both file returns, only one can claim the child. If you are divorced or separated, the parent with custody for the longer part of the year usually claims the credit, unless you have a written agreement that says otherwise.

Adopted children count the same as biological children. Foster children count if they are placed with you by an authorized agency or court order. A child you are raising but have not legally adopted does not count unless you can prove you are their legal guardian.

How to claim the credit on your 2025 tax return

You claim the Child Tax Credit on Form 1040 (the main individual income tax form) and Schedule 8812 (Additional Child Tax Credit). You will need the child's full name, date of birth, and Social Security number for each child you are claiming.

The IRS matches the Social Security numbers you report to the Social Security Administration's records. If a number does not match or is invalid, the IRS will reject the credit and send you a notice. You then have 60 days to respond with proof that the number is correct or to provide a corrected number.

If you use tax software or a tax preparer, they will walk you through the questions and fill in the form for you. If you file by paper, you write the information in the spaces provided and mail the form to the IRS address for your state. The IRS processes returns in the order they are received, usually within 21 days if you file electronically and claim direct deposit.

What happens if you do not have a Social Security number for a child

You cannot claim the credit without a valid Social Security number for the child. If your child was born in the United States, you can request a number from the Social Security Administration by mail or in person at a local office. You will need the child's birth certificate, your ID, and proof of your address.

If your child was born outside the United States and is not yet a U.S. citizen or resident alien, they do not count as a may have access to child for the credit. If they are a resident alien (which includes children with certain visa types), they need an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number. You can request an ITIN from the IRS on Form W-7.

The process for getting an ITIN takes longer than getting a Social Security number — usually four to six weeks. You cannot claim the credit until the number is issued and you have it in hand.

Other tax credits and deductions that work with the Child Tax Credit

The Child Tax Credit is separate from the Earned Income Tax Credit (EITC), which is a different credit for lower-income working families. You can claim both in the same year. The EITC is worth more for families earning less than $60,000, while the Child Tax Credit is the same for all income levels until it phases out.

You cannot claim both the Child Tax Credit and the Dependent Care Credit for the same child in the same year for the same expenses. If you paid for child care so you could work, you choose which credit saves you more money. The Dependent Care Credit is usually better if you paid less than $3,000 for care; the Child Tax Credit is usually better if you paid more.

The Child Tax Credit is also separate from deductions for child support or alimony. If you pay child support, you cannot deduct it from your income, but you can still claim the Child Tax Credit if the child meets the other requirements and you have a written agreement that gives you the right to claim them.

What to do if the IRS rejects your credit claim

The IRS rejects the credit most often because the Social Security number does not match the child's name in the Social Security Administration database, or because the number belongs to someone else. When this happens, the IRS sends you a notice (usually CP11) explaining the problem and giving you 60 days to respond.

If the number is wrong, you can correct it and file an amended return using Form 1040-X. If the number is correct but does not match the name in the database, you may need to contact the Social Security Administration to update the child's record. Bring the child's birth certificate and your ID to a local Social Security office.

If you do not respond within 60 days, the IRS will disallow the credit and you will owe the taxes you would have paid without it. You can still appeal by filing Form 12203 (Request for Appeals Conference) within one year of the notice date.

Frequently Asked Questions

Can I claim the credit if my child was born late in 2025?

Yes. The child must be under age 17 at the end of 2025, so a child born on December 31, 2025 counts. You need the child's Social Security number and birth certificate to claim them, so make sure you have applied for the number before you file your return.

What if I share custody with the other parent?

The parent who has custody for the longer part of the year claims the credit. If custody is exactly equal, the parent with the higher income claims it unless you have a written agreement that says otherwise. The other parent cannot claim the same child.

Do I have to file a tax return to get the credit if I do not owe taxes?

Yes. If your income is below the filing threshold, you still need to file a return to claim the credit. The credit is refundable, meaning the IRS will send you money even if you owe no taxes. Filing takes about 30 minutes with free tax software.

Can I claim a credit for a child who is 17 or older?

No. The Child Tax Credit is only for children under 17 at the end of the tax year. If your child turns 17 during 2025, you can claim the credit for that year. Starting in 2026, you cannot claim it for them.

What if I claimed the child last year but the other parent claims them this year?

Only one parent can claim a child per tax year. If both parents file claiming the same child, the IRS will contact both of you and ask for proof of who has the right to claim them. You will need a custody order or written agreement to show the IRS.