Child Tax Credit
Frequently Asked Questions About the Child Tax Credit
*Information courtesy of the Get It Back Campaign taxoutreach.org
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Depending on your income and family size, the CTC is worth up to $2,000 per qualifying child. Up to $1,700 is refundable. CTC amounts start to phase-out when you make $200,000 (head of household) or $400,000 (married couples). Each $1,000 of income above the phase-out level reduces your CTC amount by $50.
If you don’t owe taxes or your credit is more than the taxes you owe, you can get up to $1,700 back in your tax refund.
There are three main requirements to claim the CTC:
- Income: You need to have more than $2,500 in earnings.
- Qualifying Child: Children claimed for the CTC must be a “qualifying child”. See below for details.
- Taxpayer Identification Number: You and your spouse need to have a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN).
To claim children for the CTC, they must pass the following tests to be a “qualifying child”:
- Relationship: The child must be your son, daughter, grandchild, stepchild or adopted child; younger sibling, step-sibling, half-sibling, or their descendant; or a foster child placed with you by a government agency.
- Age: The child must be under 17 on December 31, 2025.
- Residency: The child must live with you in the U.S. for more than half the year. Time living together doesn’t have to be continuous. There is an exception for non-custodial parents who are permitted by the custodial parent to claim the child as a dependent (a waiver form signed by the custodial parent is required).
- Taxpayer Identification Number: Children claimed for the CTC must have a valid SSN. This is a change from previous years when children could have an SSN or an ITIN.
- Dependency: The child must be considered a dependent for tax filing purposes.
A $500 non-refundable credit is available for families with qualifying dependents who can’t be claimed for the CTC. This includes children with an ITIN who otherwise qualify for the CTC. Additionally, qualifying relatives (like dependent parents) and even dependents who aren’t related to you, but live with you, can be claimed for this credit.
Since this credit is non-refundable, it can only help reduce taxes owed. If you can claim both this credit and the CTC, this will be applied first to lower your taxable income.
Contact your local Volunteer Income Tax Assistance (VITA) site. VITA sites can assist you in claiming the CTC. You can also use GetYourRefund.org to prepare your return and then print and mail it to the IRS.