Is the Child Tax Credit $2,200 per child for 2025? How do I claim it?

Yes. For tax year 2025, the Child Tax Credit (CTC) increased to $2,200 per qualifying child under age 17, up from $2,000 in prior years. This enhancement was made permanent and indexed for inflation under the One Big Beautiful Bill Act (OBBBA).

Who qualifies:

• The child must be under age 17 at the end of 2025.
• The child must be your dependent and a U.S. citizen, national, or resident alien.
• Both the taxpayer and the child must have valid Social Security Numbers — this is a tightened requirement under OBBBA.
• The child must have lived with you for more than half the year.

How much is refundable:

The Additional Child Tax Credit (ACTC) — the refundable portion — is still available if your credit exceeds your tax liability. The refundable percentage and phase-in threshold follow the standard rules (15% of earned income above $2,500 up to the refundable limit).

Phase-out:

The credit phases out at $200,000 MAGI (single) / $400,000 MAGI (married filing jointly), reducing by $50 for every $1,000 above the threshold.

Other dependents:

The $500 nonrefundable credit for other dependents (elderly parents, adult children, etc.) has been made permanent under OBBBA.

How to claim:

File Schedule 8812 (Credits for Qualifying Children and Other Dependents) with your Form 1040. Tax software will walk you through the eligibility questions automatically.

If you had a child in 2025:

You're eligible for the full credit for a child born at any point during the year — even December 31. Be sure to get a Social Security Number for your newborn before filing.