Child Tax Credit 2026: Who Qualifies
Overview
This page is an informational summary only. Figures shown reflect tax year 2025 (returns filed in 2026) and may change with future legislation or IRS inflation adjustments; confirm current amounts at irs.gov or with a qualified tax professional before filing.
The Child Tax Credit (CTC) is a federal income tax credit of up to $2,000 per qualifying child under age 17 at the end of the tax year, provided the child holds a valid Social Security Number. The credit begins to phase out for taxpayers whose modified adjusted gross income (MAGI) exceeds $200,000 for single filers or $400,000 for married couples filing jointly, making it available to a broad range of working families.
How much is the Child Tax Credit for 2025?
For tax year 2025, the Child Tax Credit is worth up to $2,000 per qualifying child. This amount is set by current law and has remained at this level since the Tax Cuts and Jobs Act of 2017 expanded the credit. Because Congress periodically revises credits and the IRS adjusts certain parameters for inflation, taxpayers should verify the applicable amount at irs.gov at filing time.
The credit is nonrefundable to the extent it simply reduces your federal income tax liability to zero. However, a portion of the credit may be refundable through the Additional Child Tax Credit (ACTC), which is explained in its own section below.
| Item | Amount / Detail |
|---|---|
| Maximum credit per qualifying child | Up to $2,000 |
| Maximum refundable portion (ACTC) | Up to $1,700 (adjusted annually; confirm at irs.gov) |
| Child's age requirement | Under 17 at December 31, 2025 |
| Social Security Number required | Yes — valid for employment in the U.S. |
| Phaseout threshold — single / head of household | MAGI above $200,000 |
| Phaseout threshold — married filing jointly | MAGI above $400,000 |
| Phaseout rate | $50 reduction per $1,000 of MAGI over the threshold |
| Filed on | Form 1040 with Schedule 8812 |
| Credit for Other Dependents (non-qualifying children) | Up to $500 (nonrefundable) |
Who qualifies as a child for the credit?
To claim the Child Tax Credit, the child must satisfy a set of qualifying-child tests established by the IRS. Meeting all of the following tests is required; failing any one of them generally disqualifies the child for the CTC (though the $500 Credit for Other Dependents may still apply in some situations).
| Test | Requirement |
|---|---|
| Age | The child must be under age 17 at December 31 of the tax year. A child who turns 17 during the year does not qualify for the CTC. |
| Relationship | The child must be your son, daughter, stepchild, foster child, sibling, step-sibling, half-sibling, or a descendant of any of these (for example, a grandchild or niece/nephew). |
| Residency | The child must have lived with you for more than half the tax year. Temporary absences for school, vacation, medical care, or military service generally count as time lived with you. |
| Support | The child must not have provided more than half of their own financial support during the tax year. |
| Dependent status | The child must be claimed as a dependent on your federal return. A child can be a qualifying child of only one taxpayer in a given year when multiple parties might otherwise be eligible. |
| Citizenship / residency | The child must be a U.S. citizen, U.S. national, or U.S. resident alien. |
| Social Security Number | The child must have a Social Security Number that is valid for employment in the United States, issued before the due date of the return (including extensions). |
| Joint return | The child generally cannot file a joint return with a spouse for that year unless the sole purpose was to claim a refund and no tax liability existed for either spouse. |
Because these tests interact with other provisions — such as the rules for claiming a dependent after divorce or separation — families with complex situations may benefit from reviewing their specific circumstances with a qualified tax professional. The IRS interactive tool at irs.gov can also help taxpayers work through basic eligibility questions.
What are the income limits for the Child Tax Credit?
The Child Tax Credit is subject to a phaseout based on modified adjusted gross income (MAGI). Taxpayers whose income exceeds the applicable threshold receive a reduced credit, calculated as follows:
- For every $1,000 (or fraction thereof) that MAGI exceeds the threshold, the maximum credit is reduced by $50.
- The thresholds for tax year 2025 are $200,000 for single filers and heads of household, and $400,000 for married couples filing jointly.
- The phaseout applies to the full $2,000-per-child credit amount. Once the reduction brings the credit to zero, no Child Tax Credit (or Additional Child Tax Credit) is available for that tax year.
As an illustration of the phaseout mechanics: a single filer with MAGI of $210,000 and two qualifying children would see the credit reduced by $500 (10 increments of $1,000 over the $200,000 threshold, multiplied by $50), reducing the credit from a potential $4,000 to $3,500. Taxpayers near the thresholds should confirm the applicable calculation with a qualified tax professional or use IRS resources, as individual circumstances vary.
MAGI for CTC purposes is generally the same as adjusted gross income (AGI) for most taxpayers, though certain deductions added back under other tax code provisions can increase MAGI. A qualified tax professional can help determine whether any addbacks apply in a given situation.
Is the Child Tax Credit refundable?
The Child Tax Credit itself is nonrefundable — it can reduce your federal income tax liability to zero, but the nonrefundable portion cannot produce a refund on its own. However, taxpayers who cannot use the full credit because their tax liability is too low may be eligible for the Additional Child Tax Credit (ACTC), which is the refundable component.
For tax year 2025, the refundable ACTC is capped at up to $1,700 per qualifying child. This figure is adjusted annually for inflation, so taxpayers should confirm the current limit at irs.gov before filing. The ACTC is calculated on Schedule 8812 (Credits for Qualifying Children and Other Dependents) and filed with Form 1040.
There is an important timing consideration for taxpayers claiming the ACTC: under the Protecting Americans from Tax Hikes (PATH) Act, the IRS is required by law to hold refunds that include the ACTC until mid-February. This hold applies regardless of when the return is filed or how quickly the IRS processes it. Taxpayers expecting an ACTC refund should plan accordingly. The IRS provides a Where's My Refund tool at irs.gov/refunds to track refund status.
What is the Credit for Other Dependents?
Taxpayers who support dependents who do not qualify for the Child Tax Credit may be eligible for the Credit for Other Dependents (ODC), a separate nonrefundable credit of up to $500 per qualifying dependent.
Common situations where the ODC may apply include:
- A child who is age 17 or older at the end of the tax year and therefore does not satisfy the age test for the CTC.
- A qualifying relative who is not a qualifying child — for example, a dependent parent, an adult sibling, or another individual the taxpayer supports and claims as a dependent.
- A qualifying child who has an Individual Taxpayer Identification Number (ITIN) rather than an SSN valid for employment. Such a child does not qualify for the CTC but may qualify for the ODC.
The ODC is subject to the same MAGI phaseout thresholds as the CTC ($200,000 / $400,000). Like the CTC, it is claimed on Schedule 8812. Because it is nonrefundable, it can only offset tax liability and cannot generate a refund. A qualified tax professional can help determine whether a particular dependent qualifies for this credit.
For guidance on other credits that may interact with or supplement the CTC, see our guides on the Earned Income Tax Credit and commonly missed tax deductions. If you are uncertain whether you are required to file a return, the article do I need to file taxes? may also be helpful.
How to claim the Child Tax Credit
The Child Tax Credit and the Additional Child Tax Credit are both claimed using Form 1040 in combination with Schedule 8812 (Credits for Qualifying Children and Other Dependents). Taxpayers work through Schedule 8812 to determine the nonrefundable CTC amount, the refundable ACTC amount (if any), and the Credit for Other Dependents.
Key filing considerations:
- Each qualifying child must be listed on the return with their full name, SSN, and relationship to the taxpayer.
- The SSN must be valid for employment and issued before the return due date (including any extensions). An ITIN or Adoption Taxpayer Identification Number (ATIN) does not satisfy the SSN requirement for the CTC, though it may qualify the child for the ODC.
- If the credit is claimed incorrectly and disallowed by the IRS, a taxpayer may be required to recertify eligibility in future years by attaching Form 8862 to their return.
- Taxpayers with questions about their specific eligibility are encouraged to consult a qualified tax professional or use the free IRS resources linked in the Sources section below.
To locate a credentialed tax professional in your area who can assist with these questions, you can find a tax professional in the TaxProsRated directory.
Frequently asked questions
Does my 17-year-old qualify for the Child Tax Credit?
A child who turns 17 at any point during the tax year does not meet the age test for the Child Tax Credit. A child must be under age 17 on December 31 of the tax year to qualify. However, the taxpayer may still be eligible for the $500 nonrefundable Credit for Other Dependents, provided the child meets the other dependency requirements and is claimed as a dependent on the return.
Does my child need a Social Security Number to qualify?
Yes. To qualify for the Child Tax Credit, a child must have a Social Security Number that is valid for employment in the United States. The SSN must be issued before the due date of the return, including any extensions. A child with an Individual Taxpayer Identification Number (ITIN) instead of an SSN does not qualify for the CTC but may qualify for the $500 Credit for Other Dependents. Confirm current SSN requirements at irs.gov.
When will I receive the refundable portion of the credit?
Under the PATH Act, the IRS is required to hold refunds that include the Additional Child Tax Credit (ACTC) until mid-February, regardless of when the return was filed or accepted. This is a legal requirement, not a processing delay. After mid-February, refunds typically follow normal IRS processing timelines. Taxpayers can check the status of their refund using the Where's My Refund tool at irs.gov/refunds.
Can both parents claim the Child Tax Credit for the same child?
No. A qualifying child can be claimed on only one federal tax return per year. When parents are divorced, separated, or file separately, the general rule is that the custodial parent — the one with whom the child lived for more than half the year — is entitled to claim the child. The custodial parent may release the claim to the noncustodial parent using Form 8332. Taxpayers navigating shared-custody situations should consult a qualified tax professional to determine which parent may appropriately claim the credit in a given year.
What happens to the credit if my income is just over the phaseout threshold?
The Child Tax Credit is reduced by $50 for each $1,000 (or fraction thereof) of modified adjusted gross income above the applicable threshold ($200,000 for single filers; $400,000 for married filing jointly). This means a taxpayer modestly over the threshold will receive a partially reduced credit rather than losing it entirely. Once MAGI exceeds the threshold by enough to reduce the credit to zero, no CTC or ACTC is available for that year. A qualified tax professional can calculate the precise reduction for a specific income level.