Ask HopkinsTax Research · Hopkins CPA Firm P.C.

Child Tax Credit eligibility and phase-out thresholds

TY 2025 Credits & Deductions 1 source 2026-07-16

Question: Who qualifies for the Child Tax Credit and what are the phase-outs?

Quick answer: For 2025, the Child Tax Credit (CTC) applies to a qualifying child who has a valid Social Security number, and the credit begins to phase out once your modified adjusted gross income exceeds $400,000 (married filing jointly) or $200,000 (all other filing statuses).

Who qualifies

To claim the CTC for a child, several conditions must be met:

  • SSN requirement: in addition to being a qualifying child for the CTC, your child must have the required SSN — one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2025 return (including extensions). If your child doesn't have the required SSN, you can't use the child to claim the CTC or ACTC on either your original or amended 2025 tax return.**

  • Taxpayer's own SSN: Under the "Timely Issued TIN" rules discussed for related credits, <cite index="2-2">beginning in 2025, to be eligible to claim the credit for other dependents, you, or your spouse if filing jointly, must have a valid SSN or ITIN issued on or before the due date of your return (including extensions).

  • Filing and claiming requirements: To actually claim the credit, you must file Form 1040, 1040-SR, or 1040-NR and include the name and TIN of each dependent for whom you are claiming the CTC or ODC, you must file Schedule 8812 (Form 1040), and you must file Form 8862, if applicable. You must also enter a timely issued TIN on your tax return for you and your spouse (if filing jointly). For each qualifying child under 17 for whom you are claiming the CTC, you must enter the required SSN for the child in row (3) of the Dependents section of your tax return and check the "Child tax credit" box in row (7).

If a dependent doesn't qualify for the CTC (for example, no valid SSN, or they're not a "qualifying child"), they may still qualify you for the related Credit for Other Dependents (ODC), worth up to $500 per dependent, as long as the person is claimed as a dependent on your return and can't be used by you to claim the CTC or ACTC. Note: you shouldn't check both the Child tax credit box and the Credit for other dependents box for the same person.

Phase-outs

The credit amount of your CTC or ODC may be reduced if your modified adjusted gross income (AGI) is more than the amounts shown below for your filing status: Married filing jointly — $400,000; All other filing statuses — $200,000. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812.

The maximum Additional Child Tax Credit (ACTC) — the refundable portion available to some taxpayers who don't get the full CTC — is $1,700 for each qualifying child for 2025.

What it depends on: whether the child meets the "qualifying child" tests (age, relationship, residency — not detailed in the documents provided here), whether the required SSN was issued on time, and your modified AGI relative to the phase-out thresholds.

Because CTC eligibility can turn on specific family and immigration-status facts, it's worth confirming your situation with a CPA before filing.

Sources relied upon

  1. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “Required SSN In addition to being a qualifying child for the CTC, your child must have the required SSN. The required SSN is one that is valid for em- ployment and that is issued by the Social Se- curity Administration (SSA) before the due date of your 2025 return (including extensions).”
  2. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “If your child doesn’t have the required SSN, you can't use the child to claim the CTC or ACTC on either your original or amended 2025 tax return.”
  3. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “• Y ou must file Form 1040, 1040-SR, or 1040-NR and include the name and TIN of CAUTION ! each dependent for whom you are claiming the CTC or ODC. • Y ou must file Schedule 8812 (Form 1040). • Y ou must file Form 8862, if applicable. See Improper Claims, earlier.”
  4. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “• Y ou must enter a timely issued TIN on your tax return for you and your spouse (if filing jointly). See T axpayer Identification Num- ber Requirements, earlier.”
  5. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “• For each qualifying child under 17 for whom you are claiming the CTC, you must enter the required SSN for the child in row (3) of the Dependents section of your tax return and check the “Child tax credit” box in row (7).”
  6. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “The person is claimed as a dependent on your return. See chapter 3 for more infor- mation about claiming someone as a de- pendent.”
  7. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “The person can’t be used by you to claim the CTC or ACTC. See Child T ax Credit (CTC), earlier.”
  8. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “Don't check both the Child tax credit box and the Credit for other depend- ents box for the same person.”
  9. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “Limits on the CTC and ODC The credit amount of your CTC or ODC may be reduced if your modified adjusted gross income (AGI) is more than the amounts shown below for your filing status. • Married filing jointly — $400,000. • All other filing statuses — $200,000.”
  10. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 112 · see it highlighted in context · official source (p. 112) ↗
    “Modified AGI. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812.”
  11. IRS Publication 17 — Your Federal Income Tax (Individuals), p. 4 · see it highlighted in context · official source (p. 4) ↗
    “Additional child tax credit (ACTC) amount. The maximum ACTC amount is $1,700 for each qualifying child.”

Quoted passages are extracted verbatim from the source documents by the citation system — they cannot be fabricated by the AI.

General information for tax year 2025 — not tax advice for your situation, and no client relationship is created. Full disclaimer.
Need an answer for your exact situation?

Hopkins CPA Firm P.C. advises individuals and businesses on federal and Texas taxes.

Talk to the firm
Call Hopkins CPA TeamCall Message us

Related questions