Child Tax Credit — 2025 Tax Year (Filed in 2026)

Credit Amounts

• Maximum Child Tax Credit: Up to $2,200 per qualifying child under age 17 for the 2025 tax year. 

• Refundable Portion (Additional Child Tax Credit): Up to $1,700 per child if your credit exceeds your tax liability. 

Who Qualifies

To claim the Child Tax Credit:

• The child must be under 17 at the end of 2025. 

• Both you (and your spouse if filing jointly) and the child must have a valid Social Security number (SSN) issued before your return’s due date. 

• You must claim the child as a dependent on your tax return. 

• Other IRS tests apply (relationship, residency, support). 

Income Limits & Phase-Outs

• Full credit generally applies if your modified adjusted gross income (MAGI) is $200,000 or less (single) or $400,000 or less (married filing jointly). 

• The credit phases out above those amounts; the higher your income above the threshold, the more the credit is reduced. 

Important Notes

• The refundable portion (ACTC) lets you get a refund even if your tax liability is reduced to zero — up to $1,700 per child. 

• If a credit reduces your tax to zero but you still have unused credit, the ACTC is how you may receive a refund. 

• The IRS provides the Interactive Tax Assistant on IRS.gov to help determine eligibility and amounts. 

Quick Reference

• Max CTC per child: $2,200

• Max refundable ACTC: $1,700

• Age limit: Under 17

• SSN required: Yes, for both child and taxpayer(s)

• Phase-out starts: $200,000 (single) / $400,000 (joint)