Child Tax Credit

About This Program

The Child Tax Credit provides up to $2,000 per qualifying child under 17. Up to $1,700 is refundable through the Additional Child Tax Credit — meaning that even if you owe no federal income tax, you can receive that portion as a cash refund. Families who owe taxes see a reduction in their tax bill; families with low or no tax liability receive the refundable portion as a direct payment. To qualify, the child must be under 17 at the end of the tax year, must be your dependent, must have a valid Social Security number, and must have lived with you for more than half the year. The credit begins to phase out at $200,000 of modified adjusted gross income for single filers and $400,000 for married filing jointly. The credit is claimed on your federal tax return — you do not apply separately for it. You report qualifying children on Schedule 8812. Free tax preparation services through IRS VITA sites can help you claim the credit accurately at no cost, which is important because errors in CTC calculations are common and can delay or reduce your refund. During 2021, the Child Tax Credit was expanded temporarily to $3,600 per child under 6 and $3,000 per child ages 6-17, with monthly advance payments. That expansion expired after 2021 and amounts reverted to the current levels. Legislative proposals to restore expanded CTC amounts have been introduced periodically but have not been enacted as of 2025.

Eligibility Requirements

Related Programs