Maximum amounts 2025
For tax year 2025 — the return you file in 2026 — the Child Tax Credit has three headline numbers: $2,200 per qualifying child, up to $1,700 of it refundable through the ACTC, and $500 per eligible dependent under the separate Credit for Other Dependents. The income phase-out begins at $200,000 of modified adjusted gross income (MAGI) for most filers and $400,000 for married couples filing jointly.
- 2025 CTC: $2,200 per qualifying child under 17; ACTC refundable up to $1,700 per child; ODC: $500 per other dependent, nonrefundable.
- ACTC needs at least $2,500 of earned income and follows a 15% formula (see how the credit is calculated).
- Phase-out starts at $200,000 MAGI ($400,000 joint); the credit shrinks $50 per $1,000 (or fraction) above the threshold.
- There is no cap on the number of qualifying children you can claim, within the income limits.
The 2025 table in full
| Credit | Amount per child / dependent | Refundable? | Key condition |
|---|---|---|---|
| Child Tax Credit (CTC) | $2,200 per qualifying child under 17 | Partly — up to $1,700 via the ACTC | Child passes all qualifying-child tests; SSN rule met |
| Additional Child Tax Credit (ACTC) | Up to $1,700 per qualifying child | Yes | At least $2,500 of earned income; 15% formula |
| Credit for Other Dependents (ODC) | $500 per eligible dependent | No | Dependent who is not a qualifying child (for example, a 17-year-old or a dependent parent) |
Worked example, labelled as calculated: a married couple filing jointly with two qualifying children and MAGI of $410,000 is $10,000 over their $400,000 threshold. The reduction is $50 × 10 = $500, so their $4,400 credit becomes $3,900. The same couple at $400,000 exactly keeps the full $4,400 — even one dollar over the threshold starts the reduction.
Worked example for a single filer: a single parent with one qualifying child and MAGI of $205,000 is $5,000 over the $200,000 threshold. The reduction is $50 × 5 = $250, so the $2,200 credit becomes $1,950 (before any ACTC calculation, which depends on earned income and tax liability).
The phase-out, in plain terms
The IRS uses modified adjusted gross income — for most families who live and work in the United States, MAGI is simply adjusted gross income, with certain foreign earned income and housing exclusions added back. If your MAGI is at or below your threshold, you qualify for the full credit per child. Above it, the credit shrinks by $50 for every $1,000 of additional income, counting any fraction of $1,000 as a full $1,000. That last detail matters: $1 over a $1,000 boundary costs another $50. The credit reaches zero only at very high incomes, and the exact zero point depends on how many children you claim — more children means a larger credit to shrink, so it lasts longer.
What is reported for 2026
Secondary sources report that the 2026 figures are unchanged from 2025: $2,200 per child, $1,700 refundable, $500 for other dependents, and the same $200,000 / $400,000 thresholds. Treat this as a reported preview, not an IRS table — confirm the figures for the year you are filing on the IRS Child Tax Credit page. This site's main tables remain the 2025 figures above.
Sources to check: IRS, Child Tax Credit (irs.gov); IRS Schedule 8812 and instructions; IRS Taxpayer Advocate Service, Claiming the Child Tax Credit or Credit for Other Dependents.