Child Tax Credit: how much it is and who qualifies

How much it is

It's a credit, not a deduction: it comes straight off the tax you owe. These are the maximum amounts:

If the credit is more than your tax, the refundable part (the "additional child tax credit" or ACTC) can come back in your refund, up to $1,700 per child. You need earned income to get it: on the 2025 Schedule 8812 it's generally 15% of what you earned above $2,500, up to the maximum.

Which child qualifies

The IRS requires the child to meet all of these:

• Was under 17 on December 31.
• Is your son, daughter, stepchild, foster child, brother, sister, half-sibling or stepsibling, or a descendant of any of them, such as a grandchild, niece or nephew.
• Lived with you for more than half the year.
• Didn't provide more than half of their own support.
• Is claimed as your dependent and doesn't file a joint return (unless it's only to claim a refund).
• Is a U.S. citizen, U.S. national or U.S. resident alien.
• Has a Social Security number valid for employment, issued before your return's due date (including extensions).

New from 2025: you need a Social Security number too

Starting with 2025 returns, the person claiming the credit must also have a Social Security number (SSN) valid for employment, issued before the return's due date. On a joint return, only one spouse needs one; the other must have an SSN or ITIN. Here's how that plays out:

• Married filing jointly, one spouse with an SSN and one with an ITIN: you can claim the Child Tax Credit.
• You file with an ITIN and no one on the return has a valid SSN: you can't claim the Child Tax Credit or the refundable part, even if your child has a Social Security number. The IRS instructions then send you to the credit for other dependents ($500), if you meet its rules.
• Your child has an ITIN instead of a Social Security number: the child doesn't count for the Child Tax Credit, but may count for the credit for other dependents if they're a U.S. citizen, national or resident.
• The Social Security number came late: if it was issued after the due date, you can't use it for that year, not even on an amended return.

Credit for other dependents ($500)

It's for dependents who don't qualify for the Child Tax Credit: for example, a child who is 17 or older, a child with an ITIN, or a parent you support. It isn't refundable: it only reduces the tax you owe.

The person must be a U.S. citizen, national or resident alien and have an SSN, ITIN or ATIN issued by the due date. You (and your spouse, if filing jointly) need an SSN or ITIN. You can't claim both credits for the same person.

Income limit

The credit starts to shrink if your modified adjusted gross income is over $200,000 ($400,000 if married filing jointly). It goes down $50 for each $1,000, or part of $1,000, above that amount.

When the refund arrives

By law, the IRS can't send refunds before mid-February on returns that claim the refundable part. The wait applies to the whole refund, not just the credit. For the 2026 filing season, the IRS said most of these refunds would arrive by March 2 for people who chose direct deposit and had no other issues with their return.

A proposal that isn't a rule yet

Important: in August 2026, the Treasury and the IRS proposed rules so that only U.S. citizens, nationals or "qualified aliens" (such as green card holders, asylees and refugees) could receive the refundable part of this credit and others, such as the EITC. On a joint return, one spouse meeting the rule would be enough. It's only a proposal: it would apply starting with the year it's published as a final rule. We'll update this guide if that happens.

How to claim it

• In the Dependents section of Form 1040, check the "Child tax credit" box or the "Credit for other dependents" box for each person (never both).
• Fill out Schedule 8812 and attach it to your return.
• Enter names and numbers exactly as they appear on the Social Security card.
• If the IRS denied the credit in an earlier year, you may need to attach Form 8862.
• If the IRS finds you claimed it with reckless or intentional disregard of the rules, you can't claim it for 2 years; for fraud, 10 years.

If you're not sure whether your child qualifies, the IRS has an interactive tool that checks in about 10 minutes. It's in the sources below.