Who qualifies
Qualifying for the Child Tax Credit has two halves: the taxpayer's rules (this guide) and the child's rules (the next guide). Both halves must pass. On your side, the IRS checks three things: your identification number, your filing status, and your income.
- From tax year 2025, you (or at least one spouse on a joint return) need an SSN valid for employment, issued by the return's due date including extensions.
- Married filing separately generally cannot claim the CTC, ACTC, or ODC — confirm this with the IRS if it applies to you.
- Your MAGI must be below the phase-out end point for your credit to survive; the full credit needs MAGI at or below $200,000 ($400,000 joint).
- You must claim the child as your dependent — dependency is a separate test from the child-credit tests.
The SSN rule (from 2025)
Beginning with tax year 2025, the taxpayer claiming the credit — or at least one spouse on a joint return — must have a Social Security number valid for employment, issued on or before the due date of the return including extensions. The other spouse on a joint return must meet the applicable identification-number requirements. This is stricter than the 2022–2024 rule, which allowed an Individual Taxpayer Identification Number (ITIN) for the taxpayer. If your SSN was issued after the due date (including extensions), the credit is not available for that year, even if everything else passes. Each qualifying child has a matching rule, explained in qualifying child rules.
A child who does not meet the SSN requirement may still qualify for the separate Credit for Other Dependents if all its tests are met — see credit for other dependents.
Filing status
Single, head of household, qualifying surviving spouse, and married filing jointly filers can all claim the credit. Married filing separately generally cannot claim the CTC, the ACTC, or the ODC. If you are married and considering filing separately for another reason, weigh this loss first: it removes the whole child-credit family, not just part of it. Head of household status has its own tests (you must be unmarried or considered unmarried, have paid more than half the cost of keeping up the home, and have a qualifying person living with you) — it is not automatic for single parents.
Income and residency
There is no minimum income for the nonrefundable CTC itself, but the refundable ACTC needs at least $2,500 of earned income. There is no maximum earned income test separate from the MAGI phase-out. The taxpayer must generally be a US citizen, US national, or resident alien, and the child must meet the citizenship or residency test in the next guide. Families living abroad can still claim the credit if they meet the tests, but claiming the Foreign Earned Income Exclusion can reduce or remove the refundable portion — check this carefully before filing if it applies to you.
Sources to check: IRS, Child Tax Credit (irs.gov); IRS Taxpayer Advocate Service, Claiming the Child Tax Credit or Credit for Other Dependents; IRS Publication 501.