2025 Child Tax Credit Limit

For the 2025 tax year, the maximum federal Child Tax Credit (CTC) is $2,200 per qualifying child.

The income limits to receive the full credit are $400,000 for married couples filing jointly and $200,000 for all other filers.

Child Tax Credit Limits for 2025

• Maximum Credit Amount: The credit is worth up to $2,200 for each qualifying child under the age of 17 at the end of the year.
• Refundable Portion: Up to $1,700 per qualifying child is refundable as the Additional Child Tax Credit (ACTC). This means you may receive a refund even if you don’t owe any income tax, provided you have at least $2,500 of earned income.

Income Phase-out Thresholds (Modified Adjusted Gross Income – MAGI):

• $400,000: for taxpayers who are married filing jointly.
• $200,000: for single filers, heads of household, and married individuals filing separately.
• Phase-out Rate: The credit amount is reduced by $50 for every $1,000 (or fraction thereof) that your MAGI exceeds the applicable threshold.
• Identification Requirements: Both the qualifying child and the taxpayer (or at least one spouse if filing jointly) must have a work-authorized Social Security number (SSN).

Other Related Credits

• Credit for Other Dependents: You may be eligible for a nonrefundable credit of up to $500 for other dependents who do not meet the qualifying child criteria, such as children age 17 or older or qualifying adult relatives.
• Child and Dependent Care Credit: This credit helps offset the cost of care expenses for children under 13 so you can work or look for work. For 2025, you can claim a credit ranging from 20% to 35% of up to $3,000 in expenses for one dependent or $6,000 for two or more.

For official guidance and to check your eligibility, you can refer to the IRS website or use their Interactive Tax Assistant tool. When filing, you will use Form 1040 and attach Schedule 8812 to calculate and claim the credit.