Child Tax Credits: Amounts, Who Qualifies, and How to Claim

How child tax credits work

A tax credit is subtracted directly from the tax you owe, dollar for dollar. That makes it more valuable than a deduction, which only lowers the income your tax is figured on. The federal Child Tax Credit has two parts that work together:

• The Child Tax Credit (CTC) is non-refundable. It can bring your tax bill down to zero, but not below.
• The Additional Child Tax Credit (ACTC) is the refundable part. If your credit is bigger than your tax bill, the ACTC can pay some of the difference to you as a refund.

A third credit, the Credit for Other Dependents, covers dependents who do not meet the Child Tax Credit rules. All three are claimed on the same form.

The rules changed with the 2025 tax law. The credit rose from $2,000 to $2,200 per child starting with tax year 2025, and the income limits of $200,000 and $400,000 became permanent. The monthly advance payments some families got in 2021 ended long ago, and no new federal stimulus checks are scheduled. Today, the only way to get this credit is to file a tax return.

Credit amounts at a glance

The IRS set the 2026 figures in Revenue Procedure 2025-32. They match the 2025 amounts.

The law allows the $2,200 amount to be adjusted for inflation in later years. Check the IRS Child Tax Credit page each filing season for the current figures.

Which children qualify

According to the IRS, a qualifying child generally must meet all of these tests:

• Age: under 17 at the end of the tax year. A child who turns 17 in December does not count for that year.
• Relationship: your son, daughter, stepchild, eligible foster child, brother, sister, half-sibling, stepsibling, or a descendant of one of them, such as a grandchild, niece, or nephew.
• Support: the child did not provide more than half of their own support.
• Residence: the child lived with you for more than half the year. There are exceptions for temporary absences, such as school, and for children born or who died during the year.
• Dependent: you claim the child as a dependent on your return.
• Joint return: the child does not file a joint return, except only to claim a refund of withheld tax.
• Citizenship: the child is a U.S. citizen, U.S. national, or U.S. resident alien.

Only one taxpayer can claim the credit for a given child. If parents live apart, the parent the child lived with for more of the year generally claims the child. The other parent can claim the credit only if the custodial parent releases it in writing on IRS Form 8332. If two people both try to claim the same child, the IRS uses tie-breaker rules and may hold both refunds.

Social Security number rules

The number rules are stricter than they used to be. The IRS says that to claim the Child Tax Credit, you (or your spouse, if married filing jointly) and each qualifying child must have a Social Security number that is valid for employment in the United States. The number must be issued by the due date of your return, including extensions.

What this means in practice:

• A child with an ITIN or an adoption number (ATIN) instead of a Social Security number cannot be claimed for the Child Tax Credit. You may still get the $500 Credit for Other Dependents for that child.
• For a married couple filing jointly, the IRS wording indicates that one spouse with a work-valid Social Security number is enough. Check the current IRS instructions for Schedule 8812 if your family has mixed numbers, because this rule is new.
• For a newborn, apply for a Social Security number at the hospital when you fill out the birth certificate papers. It is free. Apply early enough to have the number before you file.

If you are unsure, a free VITA volunteer can look at your family's situation.

Income limits and the phase-out

You get the full credit if your modified adjusted gross income is $200,000 or less, or $400,000 or less if married filing jointly. Above that, the credit shrinks by $50 for each $1,000, or part of $1,000, over the limit. The reduction applies to your combined Child Tax Credit and Credit for Other Dependents.

Example: a single parent with two children and income of $210,000 is $10,000 over the limit. The credit drops by 10 times $50, or $500. Instead of $4,400, the parent can claim $3,900.

Most families never come near these limits. For lower-income families, the question is not the phase-out but how much of the credit comes back as a refund, explained next.

The refundable part, explained

If your income tax bill is small or zero, you cannot use the full $2,200 per child against it. The Additional Child Tax Credit lets you get some of the unused credit back. The IRS says it is worth up to $1,700 per qualifying child, and you need earned income of at least $2,500 to get it.

Under the general rule, the refundable amount is 15 percent of your earned income above $2,500, up to $1,700 for each child. Earned income means wages, tips, and net self-employment earnings. It does not include unemployment, Social Security, or child support.

These are simplified examples. Families with three or more children may be able to use a different formula based on Social Security and Medicare taxes paid, if it gives a larger amount. Tax software and VITA volunteers work this out on Schedule 8812.

Many working families also qualify for the Earned Income Tax Credit, which is fully refundable. The two credits stack.

Help for dependents who do not qualify

The Credit for Other Dependents is worth up to $500 for each dependent who does not meet the Child Tax Credit rules. Common examples include:

• Children who are 17 or 18, or full-time students under 24.
• Children who have an ITIN or ATIN instead of a Social Security number.
• Older parents or other relatives you support who meet the dependent rules.

The dependent must be a U.S. citizen, national, or resident alien and have an SSN, ITIN, or ATIN. This credit is not refundable, so it only helps if you owe tax. It phases out at the same $200,000 and $400,000 income levels.

State child tax credits

Some states add their own child credit on top of the federal one. Rules and amounts vary a lot, and many are refundable. A few examples, as published by each state's tax agency:

Several other states also have child credits, and amounts change often. Check your state revenue department's website. You claim a state credit on your state return, so file it even if you do not owe state tax.

Claiming the credit on your return

There is no separate application. You claim the credit when you file your federal return:

1. List each child as a dependent on Form 1040 with their name, Social Security number, and relationship to you.
2. Complete Schedule 8812, Credits for Qualifying Children and Other Dependents. Tax software fills it in from your answers.
3. File, ideally online with direct deposit.

You can claim the credit even if your income is so low that you are not required to file. Filing is free through IRS Free File or at a free VITA or TCE site.

If you claim the Additional Child Tax Credit, the law requires the IRS to hold your whole refund until mid-February. For the 2026 filing season, the IRS said most early e-filers with direct deposit and no problems could expect their refund by March 2. See the IRS refund timing page and our guide to IRS tax refunds for tracking tips.

Missed the credit in an earlier year? You can generally file or amend a return within 3 years to claim it.

Other help for families

The Child Tax Credit is one piece of support for families. Others worth checking:

• Earned Income Tax Credit: a refundable credit for working families. The IRS lists a 2026 maximum of $8,231 with three or more children.
• Child and Dependent Care Credit: helps working parents with the cost of child care.
• SNAP and WIC: monthly food benefits. Try our SNAP calculator to estimate yours.
• Baby and child supplies: see our guide to baby resources for low-income families.

Mistakes that delay the credit

• Claiming a child who turned 17 during the year. That child may qualify for the $500 credit instead.
• Two people claiming the same child, often separated parents or a parent and grandparent. Agree on who claims the child before you file.
• A typo in a Social Security number or a name that does not match Social Security records.
• Forgetting Schedule 8812 when filing on paper.
• Not answering an IRS letter. If the IRS asks you to prove a child lived with you, send school, medical, or lease records by the deadline.

The IRS lists more on its page about avoiding common CTC, ACTC, and ODC errors. If the IRS denies the credit, it explains why and how to respond.

Claiming your credit, step by step

1. Check each child's age on December 31 and that they lived with you more than half the year.
2. Confirm Social Security numbers for each child and for you or your spouse.
3. Gather income records: W-2s, 1099s, and self-employment totals.
4. File for free through IRS Free File or a VITA site, and include Schedule 8812.
5. Choose direct deposit and expect a mid-February hold if you claim the refundable part.
6. File your state return to claim any state child credit.

Related guides

• IRS tax refunds
• Stimulus relief: what is real now
• Baby resources for low-income families
• Free baby stuff for low-income families

Frequently asked questions

This guide is general information, not tax or legal advice. Credit amounts and rules can change each year. National Relief Program is an independent website and is not affiliated with the IRS, any state tax agency, or any government agency.