Child Tax Credit (CTC)

What is the Child Tax Credit?

The Child Tax Credit (CTC) is a federal tax credit that reduces the federal income tax you owe. It's money the government gives back to you when you file your tax return. Unlike a deduction, a credit directly lowers the amount of tax you pay dollar-for-dollar.

How much can you get?

For tax year 2025:

• Up to $2,200 per child under 17 who has a Social Security number
• Up to $500 per other dependent (like a 17- or 18-year-old or an elderly parent you support)

Some of this credit may be refundable. That means if the credit is larger than the tax you owe, you may get money back. The refundable portion can be up to $1,700 per child, and it's based on earned income (wages or self-employment income).

Who qualifies?

You may qualify for the Child Tax Credit if:

• You have a child or children under 17 with a Social Security number
• Your child lived with you for at least half the year
• You provide more than half of your child's financial support
• Your child is a U.S. citizen, national, or resident alien
• You file a federal tax return

You may also claim up to $500 per other dependent who lives with you and meets certain requirements.

The credit starts to reduce if your income is above certain levels. For 2025, the credit begins to phase out at:

• $200,000 if you're single or file as head of household
• $400,000 if you're married filing jointly

It reduces by $50 for every $1,000 (or fraction of $1,000) over these limits.

How do you apply?

You claim the Child Tax Credit on your federal tax return. You don't apply to the IRS for it separately.

Step-by-step

1. 1
   Step 1: Gather informationHave your children's Social Security numbers, birth dates, and information about anyone else you're claiming as a dependent.
2. 2
   Step 2: Calculate your creditUse the Child Tax Credit Calculator to see what you might get. This helps you understand your benefits before you file.
3. 3
   Step 3: File your tax returnYou can file:

• Online using free software (if you qualify for free filing)
• With paid tax preparation software or a tax professional

4. 4
   Step 4: Report dependentsOn your tax return, list each child or dependent with their:

• Name
• Social Security number
• Relationship to you
• Birth date
• Months lived with you in the tax year

Applying for the credit is free. The IRS alone decides if you qualify based on your specific situation.

What happens after you apply?

After you file your tax return:

• The IRS reviews your return and checks that your dependents qualify.
• If approved, your refund is reduced by the amount you owe in taxes (if any), and you receive the rest.
• If the credit exceeds your tax debt, you get the difference as a refund.

The IRS may contact you if they need more information about your dependents or your eligibility.

Important documents to keep

Keep records that show:

• Your children's birth certificates or other proof of birth
• Social Security number verification
• Proof that your children lived with you (such as school records, medical records, or utility bills)
• Records showing you provided financial support
• Your tax return and any IRS correspondence

You don't send these documents with your tax return, but keep them in case the IRS asks.

Renewing the credit

You claim the Child Tax Credit each year you file your tax return. You must meet the requirements each year to receive it:

• Your child or children must still be under 17 (or other dependents must still qualify)
• They must still live with you
• You must still provide more than half their support
• They must still have valid Social Security numbers

Related help

Other programs and credits you might qualify for:

• Earned Income Tax Credit (EITC)A credit for working people with lower incomes, including families with children
• Child and Dependent Care CreditHelps pay for child care while you work
• Other tax benefitsCheck our full list of programs to see what else you might qualify for

Use our screener to find out what benefits and credits you might be eligible for.

Have questions?

Visit the IRS website at https://www.irs.gov/credits-deductions/individuals/child-tax-credit for official information. You can also call the IRS or visit a local IRS office for help.

Applying is free. Remember, only the IRS decides if you qualify based on your unique circumstances.