Child tax credit: Who’s eligible, how to claim it and more
If you meet all the eligibility factors, including the income requirements, you can claim the full $2,200 credit per eligible dependent child for the 2025 tax year ($2,000 in 2024). Taxpayers with higher incomes may claim a partial credit.
For example, if you’re married and filing jointly with two qualifying children and your modified adjusted gross income is $350,000, then you can claim $4,400 ($2,200 per child). However, the amount you can claim is phased out if your household income, as married filing jointly taxpayers, is greater than $400,000.
How to claim the child tax credit
Most reputable tax software products will calculate your eligibility for the child tax credit and the refundable additional child tax credit.
But if you’re wondering how the credit is calculated, check out IRS Schedule 8812. Completing that form tells you how much of the child tax credit you can claim, including any refundable portion (aka the additional child tax credit). The IRS has step-by-step instructions on how to fill out Schedule 8812.
Or you can consult with a tax preparer to determine if you’re eligible for the child tax credit based on your income and filing status. Here are five tips to find the best tax preparer for you.
Get started: Match with an advisor who can help you achieve your financial goals
The additional child tax credit: How it works
If you break even on your taxes — that is, you don’t owe any money — then the child tax credit can’t help you. However, you may qualify to claim the additional child tax credit.
This refundable portion of the child tax credit allows you to receive up to $1,700 per qualifying child in 2025 as a refund — even after your tax bill is reduced to zero. (The amount of the additional child tax credit is adjusted for inflation each year.)
The additional child tax credit is calculated at 15% for every dollar of earned income starting at $2,500. Again, filling out Schedule 8812 can help you calculate the amount of your refundable child tax credit.
Learn more: Tax refund schedule: How long it takes to get your tax refund
Some states also offer child tax credits
In addition to the federal child tax credit, 17 states plus the District of Columbia offer a child tax credit, according to the National Conference of State Legislatures: Arizona, California, Colorado, Georgia, Idaho, Illinois, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New Mexico, New York, Oklahoma, Oregon, Utah and Vermont.
And 12 of those 17 states, plus the District of Columbia, have made their child tax credit refundable: California, Colorado, Illinois, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New Mexico, New York, Oregon and Vermont.
Eligibility and benefits vary, so check with your state tax website for details.
Learn more: Check your state's income tax rate, sales tax rate and more
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