If you claim at least one qualifying child as a dependent on your tax return, you may be eligible for the Child Tax Credit. If your child does not qualify, they may be eligible for the Credit for Other Dependents. We’ve outlined both credits below.
How much is the Child Tax Credit worth?
The Child Tax Credit is worth up to $2,200 per qualifying child. Up to $1,700 of the credit is refundable, which means eligible taxpayers who do not owe any taxes (or have credits bringing their tax liability to zero), may receive the remaining credit amount in their tax refund. This refundable amount is known as the Additional Child Tax Credit (ACTC).
Qualifications for the Child Tax Credit
To qualify for the child tax credit, the child must meet all of the following requirements:
- The child must be under age 17 on the last day of the tax year. Anyone older than 17 can’t qualify for the Child Tax Credit – see Credit for Other Dependents below.
- The child must be related to you. This includes your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, grandchild, niece, nephew, or legally adopted child.
- The child must be either a U.S. citizen, U.S. national, or U.S. resident alien with a valid Social Security number.
- The child must have lived with you for more than half of the tax year. Note: there are exceptions to the residency test, such as absences related to school, vacation, military service, and medical care.
- The child must not provide more than half of his or her own support. You must support them financially.
- You must be the only one claiming the child. If you share custody, make sure you know which parent is claiming the dependent.
- If the child is married filing jointly with their spouse, you can’t claim them as a dependent except for in special circumstances.
- You must claim the child as a dependent on your federal tax return (see below for details).
Child Tax Credit income limit
The full credit amount of $2,200 phases out for married taxpayers filing jointly with an adjusted gross income (AGI) of more than $400,000 ($200,000 for all other taxpayers).
The credit phases out for married taxpayers filing jointly with an adjusted gross income (AGI) of more than $400,000 ($200,000 for all other taxpayers).
You can use IRS Schedule 8812 to determine your eligibility for an Additional Child Tax Credit or the Credit for Other Dependents.
How does the Child Tax Credit work for divorced and separated parents?
The requirements listed above apply to both separated and divorced parents. If the parents are still married but are filing separately, only one parent can claim the Child Tax Credit.
The parent with primary custody is often the one who can claim the child as a dependent. However, if the parents come to an agreement, the non-custodial parent can claim the Child Tax Credit.
How to claim the Child Tax Credit
To claim the Child Tax Credit, you will need to file a 1040 tax return and enter the required information for your child or other dependents. When you file with TaxSlayer, you can simply follow the step-by-step instructions for claiming a dependent. The information you provide is automatically entered into the correct Schedule 8812, Credits for Qualifying Children and Other Dependents. The program will ensure you claim the maximum possible credit for your situation.
Credit for Other Dependents
If you have a dependent who does not qualify for the Child Tax Credit, they may qualify for the Credit for Other Dependents. This credit is worth up to $500 for each dependent who meets the following requirements:
- Is age 17 or older at the end of the tax year
- Has a valid Social Security number or individual taxpayer identification number (ITIN)
- Is a U.S. citizen, a U.S. national, or a U.S. resident alien
- Is a parent or other qualifying relative supported by the taxpayer
- Unrelated dependents may qualify if they live with the taxpayer for the entire tax year
The credit is nonrefundable, meaning it can only decrease your taxes owed. It will not be added to your tax refund. It phases out at the same income limits as the child tax credit – $400,000 adjusted gross income (AGI) for taxpayers filing jointly and $200,000 for all other taxpayers.
Do any states offer a Child Tax Credit?
In 2025, there are fourteen states that offer state Child Tax Credits in addition to the federal credit. These states include:
- Arizona
- Arkansas
- California
- Colorado
- District of Columbia
- Georgia
- Idaho
- Illinois
- Kentucky
- Maine
- Maryland
- Massachusetts
- Minnesota
- New Jersey
- New Mexico
- New York
- North Carolina
- Oklahoma
- Oregon
- Rhode Island
- Utah
- Vermont
Some states, such as North Dakota, Iowa, Pennsylvania, and Wisconsin, may not have a child tax credit but instead offer a credit for dependent care expenses.
The rules for each credit, like whether it is a refundable credit or a nonrefundable credit, vary by state. You can find these rules and whether your state plans to offer a credit on your state’s Department of Revenue page. If you file with TaxSlayer, we will notify you if your state has a separate state credit that you qualify for and help you claim it.
Child Tax Credit vs. Child and Dependent Care Credit
There are two credits with very similar names: the Child Tax Credit and the Child and Dependent Care Credit. The Child Tax Credit is intended to help families who fall within the income threshold and who have qualifying children to offset the day-to-day costs of raising a child.
The Child and Dependent Care Credit is available to qualifying families who pay for childcare for a child or children under the age of 13, such as a nanny, daycare, or other childcare specific costs. It also provides assistance to families who have a disabled dependent, or a spouse or parent who can’t care for themselves. To qualify, you must be a full-time student or employee or be actively looking for work. You must also have a record of your care expenses to claim the Child and Dependent Care Credit. This credit is not refundable.
If you are eligible, you can claim both of these credits.
Child Tax Credit FAQs
Here are a few of the most frequently asked questions about the Child Tax Credit.
How does the Child Tax Credit work?
If you meet the requirements to claim the Child Tax Credit, you can receive up to $2,200 per child under 17. The exact amount you receive depends on your income and tax liability. A tax credit can be used to reduce the amount you owe on your taxes. The Child Tax Credit is partially refundable, meaning you could get a portion of it as a refund even if you owe no taxes.
Is the Child Tax Credit refundable?
If you meet the income requirements, the Child Tax Credit is partially refundable up to $1,700. The refundable amount, called the Additional Child Tax Credit, depends on your income. It decreases in value if your AGI is more than $200,000 ($400,000 if your status is Married Filing Jointly).
What is the Additional Child Tax Credit?
The Additional Child Tax Credit (ACTC) is the portion of the Child Tax Credit that is refundable. The ACTC is worth up to $1,600 for each qualifying child.
How much is the Child Tax Credit per child?
The Child Tax Credit is worth a maximum of $2,200 per qualifying child, with up to $1,700 of the credit being refundable.
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