The Child Tax Credit is worth up to $2,200 per qualifying child for the 2025 tax year — and even if you owe little or no federal income tax, you may still get money back through the refundable Additional Child Tax Credit. Here’s exactly who qualifies, verified directly from IRS.gov.
Three Related but Different Credits
The IRS actually offers three related credits depending on your situation:
- Child Tax Credit (CTC) — non-refundable, reduces your tax liability for a qualifying child
- Additional Child Tax Credit (ACTC) — the refundable portion of the CTC; if the CTC is worth more than your tax liability, ACTC can get you the difference as a refund
- Credit for Other Dependents (ODC) — non-refundable, for dependents who don’t qualify for the CTC/ACTC (for example, dependents who don’t meet the age or relationship test)
Who Qualifies as a “Qualifying Child” for 2025
You (and your spouse, if married filing jointly) and each qualifying child must have a Social Security number valid for employment in the U.S., issued before your tax return’s due date (including extensions).
Beyond that, for the 2025 tax year, your child generally must:
- Be under 17 at the end of the tax year
- Be your son, daughter, stepchild, eligible foster child, sibling, step-sibling, half-sibling, or a descendant of one of these (grandchild, niece, or nephew counts)
- Not provide more than half of their own financial support for the year
- Have lived with you for more than half the tax year
- Be claimed as a dependent on your return
- Not file a joint return for the year (unless only to claim a refund of withheld or estimated taxes)
- Be a U.S. citizen, U.S. national, or U.S. resident alien
How Much You Can Get
- Child Tax Credit: up to $2,200 per qualifying child
- Additional Child Tax Credit: up to $1,700 per qualifying child, depending on income — but you need at least $2,500 in earned income to qualify for the ACTC at all
Income limits for the full credit: you qualify for the full CTC amount per child if your annual income doesn’t exceed $200,000 ($400,000 if filing jointly). Above that, you may still qualify for a partial credit — the credit phases out gradually rather than cutting off entirely.
If You Don’t Qualify for CTC/ACTC: Credit for Other Dependents
If your dependent doesn’t meet the Qualifying Child criteria above (for example, they’re 17 or older, or don’t meet the relationship test), you may still claim the Credit for Other Dependents if they:
- Are claimed as a dependent on your return
- Are a U.S. citizen, U.S. national, or U.S. resident alien
- Have a Social Security number, Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN)
The ODC is worth up to $500 per dependent, and also begins phasing out above $200,000 income ($400,000 married filing jointly).
A Refund Timing Detail Worth Knowing
If you claim the EITC or the Additional Child Tax Credit, the IRS legally cannot issue your refund before mid-February — and this delay applies to your entire refund, not just the portion tied to these credits. If you’re counting on an early refund and you’re claiming ACTC, budget for a mid-to-late February arrival rather than the faster timelines some other filers see. Use the IRS’s “Where’s My Refund” tool (updated once daily) for your personalized date rather than guessing.
How to Determine Your Eligibility
The IRS offers a free Interactive Tax Assistant tool specifically to check whether you qualify for the CTC, ACTC, or ODC — worth using if your situation involves a shared-custody child, a dependent who turned 17 partway through the year, or income near the phase-out thresholds, since these edge cases are easy to get wrong by self-assessment.
FAQ
Q: My child turned 17 during the tax year — do they still qualify?
No. The child must be under 17 at the end of the tax year to qualify for the CTC/ACTC. If they turned 17 before December 31, they’d fall under the Credit for Other Dependents instead (worth up to $500, not $2,200).
Q: I have no tax liability at all — can I still get money from this credit?
Potentially, through the refundable Additional Child Tax Credit, as long as you have at least $2,500 in earned income for the year. The non-refundable CTC itself can only reduce tax you owe to zero — it’s the ACTC portion that can generate an actual refund beyond that.
Q: Does my child need a Social Security Number, or is an ITIN enough for the CTC?
For the CTC/ACTC specifically, the child needs a Social Security number valid for employment. An ITIN is sufficient for the Credit for Other Dependents, but not for the CTC or ACTC.
Q: I share custody — who claims the credit?
This page doesn’t cover custody-specific tiebreaker rules directly. Generally, the parent the child lived with for more than half the year claims the credit, but shared custody situations often need the IRS’s tiebreaker rules or a signed release (Form 8332) — check the Interactive Tax Assistant or a tax professional for your specific arrangement.
Bottom Line
If you have a qualifying child under 17 with a valid Social Security number, you’re likely eligible for up to $2,200 through the Child Tax Credit — and if your tax liability is low, the refundable ACTC portion (up to $1,700) can put money in your pocket even if you owe nothing. For dependents who don’t meet the CTC’s stricter requirements, the $500 Credit for Other Dependents is worth checking too.
Source: IRS.gov — “Child Tax Credit” (https://www.irs.gov/credits-deductions/individuals/child-tax-credit).