Credit Amounts
Maximum Child Tax Credit: Up to $2,200 per qualifying child under age 17 for the 2025 tax year.
Refundable Portion (Additional Child Tax Credit): Up to $1,700 per child if your credit exceeds your tax liability.
Who Qualifies
To claim the Child Tax Credit:
The child must be under 17 at the end of 2025.
Both you (and your spouse if filing jointly) and the child must have a valid Social Security number (SSN) issued before your return’s due date.
You must claim the child as a dependent on your tax return.
Other IRS tests apply (relationship, residency, support).
Income Limits & Phase-Outs
Full credit generally applies if your modified adjusted gross income (MAGI) is $200,000 or less (single) or $400,000 or less (married filing jointly).
The credit phases out above those amounts; the higher your income above the threshold, the more the credit is reduced.
Important Notes
The refundable portion (ACTC) lets you get a refund even if your tax liability is reduced to zero — up to $1,700 per child.
If a credit reduces your tax to zero but you still have unused credit, the ACTC is how you may receive a refund.
The IRS provides the Interactive Tax Assistant on IRS.gov to help determine eligibility and amounts.
Quick Reference
Max CTC per child: $2,200
Max refundable ACTC: $1,700
Age limit: Under 17
SSN required: Yes, for both child and taxpayer(s)
Phase-out starts: $200,000 (single) / $400,000 (joint)