2025 Child tax Credit Amount

For the 2025 tax year (taxes filed in early 2026), the maximum federal child tax credit is $2,200 per qualifying child. A portion of this credit, up to $1,700 per child, may be received as a refund, even if you owe no federal income tax.

Child Tax Credit Amounts

• Maximum Credit Amount: Up to $2,200 for each qualifying child who is under age 17 at the end of the tax year.
• Refundable Portion: Up to $1,700 of the credit is refundable as the Additional Child Tax Credit (ACTC). This means you can get money back even if you don’t have a tax liability.

Income Thresholds: The full credit amount is available to taxpayers with a Modified Adjusted Gross Income (MAGI) at or below:

• $400,000 for married couples filing jointly.
• $200,000 for single, head of household, or married filing separately.

Income Phase-out: The credit amount is reduced by $50 for every $1,000 of MAGI above these thresholds.

Eligibility Requirements: To qualify, the child must meet several criteria, including having a valid Social Security number (SSN). For 2025, at least one parent or the taxpayer (or spouse if filing jointly) must also have a work-authorized SSN.

Claiming the Credit: You can claim the credit when you file your 2025 federal income tax return (typically by the April 2026 deadline) using Form 1040 and attaching Schedule 8812.