The Child Tax Credit (CTC) has long provided financial relief for families raising children, helping offset the costs of food, education, healthcare, and other essential expenses. While the expanded $3,600 and $3,000 credits from 2021 are not returning in 2025, families can still claim up to $2,000 per child when filing their tax return.
This guide explains the Child Tax Credit payment schedule, eligibility requirements, and income limits to help you maximize your tax benefits.
Contents
- 1 Key Details About the Child Tax Credit in 2025
- 2 What Is the Child Tax Credit (CTC)?
- 3 How Much Is the Child Tax Credit in 2025?
- 4 Who Qualifies for the Child Tax Credit in 2025?
- 5 Income Limits & Phase-Out Rules
- 6 When Will Families Receive the Child Tax Credit in 2025?
- 7 How to Claim the Child Tax Credit in 2025
- 8 FAQs
Key Details About the Child Tax Credit in 2025
| Aspect | Details |
|---|---|
| Maximum Credit Amount | Up to $2,000 per child under 17 |
| Refundable Amount | Up to $1,700 per child through the Additional Child Tax Credit (ACTC) |
| Income Limits | Phase-out begins at $200,000 (single filers) and $400,000 (married filing jointly) |
| Eligibility Criteria | U.S. citizen children with valid SSNs, claimed as dependents, and under 17 years old |
| IRS Payment Schedule | No monthly payments; credit is claimed when filing taxes |
| Legislative Updates | The expanded 2021 CTC has not been reinstated as of 2025 |
| Official IRS Resource | IRS Child Tax Credit Information |
What Is the Child Tax Credit (CTC)?
The Child Tax Credit is a federal tax benefit that reduces tax liability for families with children. In some cases, families may also receive a refundable portion of the credit if it exceeds the taxes they owe.
2021 Expansion Recap
Under the American Rescue Plan (2021), the Child Tax Credit temporarily increased to:
- $3,600 per child under 6
- $3,000 per child ages 6-17
- Advance monthly payments were also provided
However, this expansion ended in 2021, and the CTC has reverted to its pre-2021 structure for 2025.
How Much Is the Child Tax Credit in 2025?
For the 2024 and 2025 tax years, families can claim:
- Up to $2,000 per qualifying child
- Up to $1,700 refundable through the Additional Child Tax Credit (ACTC)
- The remaining amount only offsets tax liability (non-refundable portion)
This means that if you do not owe federal taxes, you may not receive the full $2,000 benefit unless you qualify for the refundable portion.
Who Qualifies for the Child Tax Credit in 2025?
To claim the Child Tax Credit, both parents and children must meet IRS eligibility requirements.
Parent Eligibility Requirements
Must file a U.S. tax return (Form 1040 with Schedule 8812)
Must meet income limits (see below)
Must have lived in the U.S. for at least half of the tax year
Child Eligibility Requirements
Under 17 years old at the end of the tax year
Relationship: Biological child, stepchild, adopted child, foster child, sibling, grandchild, niece, or nephew
Lived with the filer for at least six months of the year
Did not provide more than half of their own financial support
Must have a valid Social Security Number (SSN)
Must be claimed as a dependent on the parent’s tax return
Income Limits & Phase-Out Rules
The full $2,000 Child Tax Credit is available to taxpayers earning below these thresholds:
| Filing Status | Income Limit for Full CTC |
|---|---|
| Married Filing Jointly | Up to $400,000 |
| Single / Head of Household / Married Filing Separately | Up to $200,000 |
If your income exceeds these limits, your credit is reduced by $50 for every $1,000 over the threshold until it phases out completely.
When Will Families Receive the Child Tax Credit in 2025?
Unlike the 2021 expansion, which provided monthly advance payments, the 2025 Child Tax Credit follows the standard tax refund schedule:
- Families will claim the credit when filing their tax return (for 2024 in early 2025)
- The credit will either reduce tax liability or result in a tax refund
- There are no monthly payments in 2025
Important
To receive the refundable portion of the Child Tax Credit, your earned income must be at least $2,500.
How to Claim the Child Tax Credit in 2025
Claiming the Child Tax Credit is a simple process. Follow these steps:
1. File Your Tax Return
- Use IRS Form 1040 and attach Schedule 8812
2. Ensure Your Child Has a Valid SSN
- The IRS requires a Social Security Number for each child
3. Meet the Earned Income Requirement
- Earn at least $2,500 to qualify for the refundable portion
4. Calculate Your Credit
- Use IRS tax software or consult a tax professional
5. Submit Your Taxes On Time
- The deadline for filing is April 15, 2025
FAQs
Will the $3,600 Child Tax Credit return in 2025?
No, the expanded $3,600 and $3,000 credits from 2021 were temporary and have not been extended for 2025.
Can I get the Child Tax Credit if I do not owe taxes?
Yes, but only up to $1,700 per child is refundable through the Additional Child Tax Credit (ACTC) if you meet the $2,500 income requirement.
When will I receive my Child Tax Credit in 2025?
The credit is claimed when filing taxes and will be included in your tax refund or as a tax reduction.
What if my child does not have a Social Security Number?
Children must have a valid SSN to qualify. A child with an Individual Taxpayer Identification Number (ITIN) does not qualify.
Where can I check my Child Tax Credit status?
Visit the IRS website at IRS.gov to check your credit eligibility and tax return status.
