2025 Child Tax Credit Eligibility

For the 2025 tax year (returns filed in 2026), the maximum Child Tax Credit (CTC) has increased to $2,200 per qualifying child.

A portion of this credit, known as the Additional Child Tax Credit (ACTC), is refundable up to $1,700 for families with little to no tax liability.

Here are the key eligibility requirements and details for the 2025 Child Tax Credit:

1. Qualifying Child Requirements

To be considered a qualifying child for the 2025 credit, the individual must meet several tests, including being under age 17 at the end of 2025, being a U.S. citizen, national, or resident alien, having a valid Social Security Number issued by the tax return due date, and meeting specific relationship, residency, and support tests.

Additionally, the child must be claimed as a dependent on your tax return, and at least one person claiming the credit (or spouse if filing jointly) must have a valid SSN.

2. Income Limits and Phase-Outs

The full credit is available for those with Modified Adjusted Gross Income (MAGI) up to $400,000 for those married filing jointly, and $200,000 for all other filing statuses. If your income exceeds these limits, the credit is reduced by $50 for every $1,000 of additional income.

3. Refundability (Additional Child Tax Credit)

The refundable portion, the ACTC, is available up to $1,700 per qualifying child for those with little or no tax liability. To qualify for the refundable amount, you must have earned at least $2,500 during 2025.

4. Credit for Other Dependents

For dependents who do not qualify for the full Child Tax Credit, such as those aged 17 or older, a non-refundable $500 credit may be available.