Child Tax Credit Calculator

What is the Child Tax Credit?

The Child Tax Credit is a tax benefit that helps families with the cost of raising children. For 2025, eligible families can receive up to $2,000 per qualifying child under age 17. The credit is partially refundable, meaning you may receive money back even if you don't owe taxes.

Who Qualifies?

To claim the Child Tax Credit, your child must meet these requirements:

• Age: Under 17 at the end of the tax year
• Relationship: Your son, daughter, stepchild, foster child, brother, sister, or descendant
• Support: You provide more than half of their support
• Residency: Lives with you for more than half the year
• Citizenship: U.S. citizen, national, or resident alien
• SSN: Has a valid Social Security number

Income Limits (2025)

The Child Tax Credit phases out at higher income levels:

• Single/Head of Household: Begins phasing out at $200,000
• Married Filing Jointly: Begins phasing out at $400,000
• Married Filing Separately: Begins phasing out at $200,000
• Phase-out Rate: $50 for every $1,000 over the threshold

Refundable Portion

Up to $1,700 of the Child Tax Credit is refundable (Additional Child Tax Credit):

• Earned Income Requirement: Must have at least $2,500 in earned income
• Calculation: 15% of earned income over $2,500
• Maximum: $1,700 per qualifying child
• Refundable: Can result in a refund even if you owe no taxes

Other Dependent Credit

For dependents who don't qualify for the Child Tax Credit:

• Amount: Up to $500 per dependent
• Eligibility: Children 17-18, full-time students 19-24, other dependents
• Non-refundable: Can only reduce taxes owed to zero

How to Claim

To claim the Child Tax Credit:

• File your tax return (Form 1040)
• Complete Schedule 8812 if claiming the refundable portion
• Provide Social Security numbers for all qualifying children
• Keep records of your children's ages and residency