How does the Child Tax Credit work?

The Child Tax Credit (CTC) provides a tax credit up to $2,000 per qualifying child under age 17.
 
Income Phase-Out:

• Single Filers: $200,000
• Head-of-Household Filers: $200,000
• Married Couples Filing Jointly: $400,000

 
The credit is reduced by $50 for each $1,000 of income above these thresholds, which go based on modified adjusted gross income.
 
Eligibility Requirements:

• Child must be under 17 at the end of the tax year.
• Must be your biological child, stepchild, foster child, sibling, stepsibling, or a descendant of any of these.
• Must be your dependent and have lived with you for more than half the year.
• Must not have provided more than half their own support during the tax year.
• Must be a U.S. Citizen, national, or resident alien with a valid Social Security number issued before the tax return due date.

 
Those who are 17 or older, may still qualify for the Other Dependent Credit (ODC).

​Updated 5/23/2025