Child Tax Credit for 2025 and 2026: Family Filing Guide

• Dan O'Donnell
• February 24, 2025
• 6 min read

The Child Tax Credit is worth up to $2,200 per qualifying child for both 2025 and 2026. Up to $1,700 may be refundable through the Additional Child Tax Credit (ACTC), depending on earned income and other requirements. Use 2025 rules for a 2025 return filed in 2026, and 2026 rules for the following year’s return.

Who qualifies for the Child Tax Credit?

The child generally must be under age 17 at year end, meet the relationship and citizenship or residency tests, live with you for more than half the year, and not provide more than half of their own support. You must claim the child as a dependent. A joint return filed by the child generally disqualifies the claim unless it was filed only to obtain a refund of withholding or estimated payments.

Special rules apply to temporary absences, children born or deceased during the year, adoption, and separated parents. Our dependent eligibility guide explains why qualifying as a dependent does not automatically qualify someone for this credit.

Check Social Security number requirements

Beginning with 2025, you, or at least one spouse on a joint return, must have a Social Security number valid for employment and issued by the return’s due date, including extensions. Each qualifying child must also have a qualifying SSN issued by that date. The other spouse on a joint return must meet the applicable identification-number requirements.

A child who does not meet the SSN requirement may qualify for the separate Credit for Other Dependents if all its tests are met. See the IRS Child Tax Credit guidance.

Income phaseouts and refundability

The credit begins to phase out above $400,000 of modified AGI for married filing jointly and $200,000 for other filing statuses. It is reduced by $50 for each $1,000, or fraction of $1,000, above the applicable threshold.

The ACTC is not a separate $1,700 payment on top of the full $2,200 credit. It is a potentially refundable portion. For many eligible filers, it is calculated using 15% of earned income above $2,500, subject to the per-child cap and remaining credit. Special calculations can apply, including for families with three or more qualifying children. Use Schedule 8812 instructions.

Are monthly advance payments available?

The monthly advance Child Tax Credit payments were a temporary 2021 program. Do not expect those payments for 2025 or 2026 under the current rules. Claim the available credit on your return.

Common family situations

A baby born in December

A child born during the year can meet the residency test if your home was the child’s home for more than half the time the child was alive during that year. Hospital stays and other special circumstances have rules. The child does not need to have lived for six months to qualify.

Separated parents

Federal custody rules, and when required Form 8332, determine which parent can claim specified child benefits. A private agreement alone may not be enough. A release of the child credit does not transfer the earned income credit or head of household status.

Adoption or an older dependent

Review adoption tax benefits separately. An older qualifying dependent may qualify for the nonrefundable $500 Other Dependents Credit rather than the Child Tax Credit.

How to claim the credit

List dependents on Form 1040 and attach Schedule 8812. Verify names, SSNs, birth dates, residence records, and income. File even if you are otherwise not required to when doing so is necessary to claim an eligible refund. If you need more time, request a timely personal tax extension; tax payments remain due by the original deadline.