How much is the Child Tax Credit per child?

For 2025, up to $2,220 per qualifying child under 17, subject to income phase-outs. Up to $1,700 per child may be refundable via the ACTC if you qualify.

What if two parents claim the same child?

The IRS applies tie‑breaker rules based on the child’s residence and parent AGI. Refunds may be delayed while the IRS resolves the conflict.

Child Tax Credit: Eligibility, Amounts, and Refundability

Q: Why am I not getting the full Child Tax Credit?

Common reasons include income above phase-out thresholds, a child not meeting IRS eligibility tests, or limited tax liability that caps the nonrefundable portion.

Q: Can a noncustodial parent claim the credit?

Generally the custodial parent claims it. A noncustodial parent may claim it if the custodial parent signs Form 8332 releasing the claim for that year.

Q: How do I prove I’m the custodial parent?

Keep records such as school or medical documents showing the child lived with you for most nights in the year at your address.

Key Takeaways

Eligibility hinges on IRS tests for the child and taxpayer (age, relationship, residency, dependency, SSN).
For 2025, the maximum Child Tax Credit is $2,220 per qualifying child under 17, subject to income phase‑outs.
Up to $1,700 per child can be refundable via the Additional Child Tax Credit if you meet earned‑income rules.
Those with dependents who don’t qualify for the CTC may claim the $500 Credit for Other Dependents.

Who Can Claim the Child Tax Credit

You must have at least one qualifying child and meet IRS requirements for identity and filing. The taxpayer cannot be claimed as a dependent on someone else’s return. Both the parent and the child need valid Social Security numbers eligible for work. If you have prior IRS debt, explore options like Offer in Compromise or Installment Agreements to stay compliant while you file.

Qualifying Children Include

• Biological, adopted, step, or foster children
• Siblings and step/half‑siblings
• Descendants like grandchildren, nieces, nephews

SSN & Work Authorization

The child must have an SSN valid for work. ITIN filers are generally ineligible unless the qualifying child and, for joint returns, the other spouse have SSNs.

What Counts as a Qualifying Child?

Core Tests

• Age: Under 17 at year‑end.
• Relationship: Child, stepchild, foster child, sibling, or descendant.
• Residency: Lived with you for more than half the year (with exceptions for school, medical care, etc.).
• Support: The child didn’t provide over half of their own support.
• Joint Return: Child generally didn’t file a joint return (unless only to claim a refund).

Custody & Tie‑Breakers

If more than one person can claim the child, the IRS tie‑breaker rules apply (time lived with the child, then higher AGI). When in doubt, coordinate with the other parent to prevent processing delays.

How Much Is the Credit and When Does It Phase Out?

For 2025, the base Child Tax Credit is $2,220 per qualifying child. The phase‑out begins at $200,000 MAGI for single filers and $400,000 MAGI for married filing jointly. The reduction equals $50 for every $1,000 (or part thereof) over the threshold.

Filing Status	Phase‑Out Starts	Reduction
Single	$200,000 MAGI	$50 per $1,000 over threshold
Married Filing Jointly	$400,000 MAGI	$50 per $1,000 over threshold

Example

Joint filers with $420,500 MAGI and two qualifying children: Income over threshold is $20,500 → rounded to $21,000. Reduction = $50 × 21 = $1,050. Total credit before refundability = $4,440 − $1,050 = $3,390.

The Additional Child Tax Credit (Refundable Portion)

If your tax liability is low, a portion of the credit can be refundable via the ACTC. For 2025, up to $1,700 per child may be refundable. To qualify, you generally need earned income above $2,500. The refundable amount is calculated as 15% of earned income over $2,500, capped by per‑child limits and remaining unused credit.

Quick Steps

Compute earned income.
Subtract $2,500.
Multiply by 15%.
Apply per‑child cap and unused CTC.

Restrictions

Form 2555 filers cannot claim the ACTC. Refundability is limited if there’s no earned income above the threshold.

Where to File

Use Schedule 8812 to compute the CTC and ACTC amounts accurately.

Special Situations

Multiple Eligible Claimants

If both parents can claim the child, tie‑breaker rules decide. Plan ahead to avoid duplicate claims that can delay refunds.

Child Without SSN at Filing

The child must have an SSN valid for work. If issuance is delayed, file once the SSN is available and within deadlines with proper documentation.

Credit for Other Dependents (ODTC)

Dependents who don’t qualify for the Child Tax Credit may still generate a $500 nonrefundable credit. Examples include older children (17–18), full‑time students (19–23), or other qualifying relatives. Phase‑out thresholds mirror the CTC. Use Schedule 8812 to calculate.

Frequently Asked Questions

Why am I not getting the full Child Tax Credit?

Income phase‑outs, ineligible dependents, or limited tax liability can reduce the nonrefundable portion. Review eligibility tests and your MAGI.

How much is the credit per child?

Up to $2,220 in 2025 per qualifying child under 17, subject to phase‑outs. Up to $1,700 may be refundable via the ACTC if you qualify.

Can a noncustodial parent claim the credit?

Usually the custodial parent claims it. A noncustodial parent may claim with Form 8332 signed by the custodial parent for that tax year.

What happens if two parents claim the same child?

The IRS applies tie‑breaker rules based on residence and AGI. Conflicts can delay refunds until resolved.

How do I prove I’m the custodial parent?

Keep school, medical, or official records showing the child lived with you most of the year at your address.

Need help claiming the Child Tax Credit?

Our team can review eligibility, compute phase‑outs, and help you resolve any IRS issues so you get the benefits you deserve.

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