Buhata
Login Start for Free

Home › Life Terms

Planning and life admin

Child tax credit

A federal tax credit of up to $2,200 per qualifying child under 17 on 2025 returns, partly refundable, with the full amount at incomes up to $200,000 ($400,000 joint).

What It Means

The Child Tax Credit is a federal credit that lowers the income tax you owe for each qualifying childTax dependentA qualifying child or qualifying relative you can claim on your federal tax return, which can open credits and a better filing status if every IRS test is met. See more you claim. On 2025 returns it's worth up to $2,200 per child under 17, and part of it, the Additional Child Tax Credit, can come back to you as a refund even when you owe little or no tax. You claim it on Schedule 8812 with your Form 1040.

Try It: Estimate Your Child Tax Credit Ceiling

Enter your children under 17 and your income. This shows the most the IRS rules allow on a 2025 return; your real credit depends on your tax and earned income.

Credit, up to$4,400
Refundable part, up to$3,400
Full credit up to income of$400,000

Your income is at or under the line for the full amount.

The refundable part needs at least $2,500 of earned income.

How People Say It

  • "We get the child tax credit for both kids this year."
  • "Her SSN has to come through before we file."
  • "Is the refundable part going to show up in our refund?"

The Breakdown

What the rule says. For 2025 returns, filed in 2026, the IRS Child Tax Credit page gives up to $2,200 for each qualifying child. If the credit is more than the tax you owe, the Additional Child Tax Credit can pay up to $1,700 per child as a refund, and you need at least $2,500 of earned income to get it. You get the full amount if your income is $200,000 or less, or $400,000 or less on a joint return.

Who counts as a qualifying child

  • Under 17 at the end of the tax year.
  • Your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother or half-sister, or a descendant of one 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.

Social Security numbers. You (or your spouse, if you file jointly) and each qualifying child need a Social Security number that's valid for employment and issued by your return's due date, including extensions. The IRS pages on the July 2025 law, which it calls the Working Families Tax Cuts, list the filer's number rule among that law's changes, along with the raise in the maximum from $2,000 to $2,200.

Documents to have ready

  1. Each child's Social Security cardSocial Security cardThe card from the Social Security Administration that shows the Social Security number assigned to a person, used for work, taxes and benefits. See more or number.
  2. Your own number, and your spouse's on a joint return.
  3. Records that show where each child lived during the year.
  4. Your W-2s or other proof of earned income.
  5. Schedule 8812 and its instructions for the year you're filing.

Good to Know

The amounts and rules come from the IRS Child Tax Credit page and the 2025 Instructions for Schedule 8812, checked October 1, 2026. Because the IRS adjusts these figures and the 2025 law changed them, open the current Schedule 8812 instructions for the year on your return before you count on a number. A child without a valid number by the deadline doesn't qualify for this credit. For a split custody arrangement, a child who just turned 17, or anything this page doesn't cover, ask a tax professional or use the IRS's own tools.

FAQ

How much is the child tax credit for 2025?

Up to $2,200 per qualifying child under 17, according to the IRS. Up to $1,700 of that per child can be refundable through the Additional Child Tax Credit if you have at least $2,500 of earned income.

What is the income limit for the child tax credit?

The full credit applies if your income is $200,000 or less, or $400,000 or less on a joint return. Above those amounts the credit can be smaller, and Schedule 8812 works out by how much.

Does my child need a Social Security number?

Yes. Each qualifying child needs a Social Security number valid for employment, issued by your return's due date including extensions, and so do you or your spouse if you file jointly.

Do It in Buhata

Vault (Plus), Reminders

Keep each child's Social Security card details in Vault (Plus), and set a Reminder for the week your W-2s usually arrive so Schedule 8812 has everything it needs.

Open Buhata

Related Terms and Categories

  • Tax dependent

    A qualifying child or qualifying relative you can claim on your federal tax return, which can open credits and a better filing status if every IRS test is met.

  • Earned income tax credit

    A refundable federal tax credit for people who work and earn low to moderate income; for 2025 it ranges up to $649 with no children and $8,046 with three or more.

  • Filing status

    The category you file your federal return under, one of five the IRS sets, which decides your tax rates and standard deduction and depends on your marital status at year end.

  • Tax credit vs deduction

    A deduction lowers the income your tax is figured on, while a credit cuts the tax itself dollar for dollar, so a credit of the same size is usually worth more.

  • Social Security card

    The card from the Social Security Administration that shows the Social Security number assigned to a person, used for work, taxes and benefits.

  • W-4 form

    The IRS form you give your employer so it knows how much federal income tax to withhold from each paycheck, officially the Employee's Withholding Certificate.

Planning and life admin

Sources

IRS, "Child Tax Credit"; IRS, "Instructions for Schedule 8812 (Form 1040) (2025)"; IRS, "Working Families Tax Cuts" (One, Big, Beautiful Bill provisions for individuals and workers); IRS, "Refundable tax credits"

Last updated .