The Child Tax Credit increased to $2,200 per child for 2025 — what are the new eligibility requirements?

For the 2025 tax year, the One, Big, Beautiful Bill Act (OBBBA) made permanent and enhanced the Child Tax Credit (CTC), raising it to $2,200 per qualifying child under age 17, up from $2,000. This amount is now indexed for inflation going forward, so it will increase slightly each year. The OBBBA also tightened the Social Security number requirements for claiming the credit.

### Updated Credit Amount

### Key Eligibility Requirements for 2025

To claim the $2,200 CTC, your child must meet all of the following:

• Age: Under 17 at the end of 2025.
• Relationship: Your child, stepchild, foster child, sibling, half-sibling, or a descendant of any of these.
• Residency: Lived with you for more than half of 2025.
• Financial support: Did not provide more than half of their own financial support.
• Social Security Number (SSN): The child must have a valid SSN that is valid for employment in the United States. An Individual Taxpayer Identification Number (ITIN) is no longer sufficient for the child. Previously, some taxpayers with ITIN children could claim the credit; under the OBBBA, this is no longer permitted.
• Taxpayer SSN: At least one parent on a joint return (or the single taxpayer) must also have a valid SSN valid for employment.

### Income Phase-Out

The CTC begins to phase out when your modified adjusted gross income (MAGI) exceeds:

• $200,000 for single filers
• $400,000 for married filing jointly

The credit reduces by $50 for every $1,000 of income above the threshold.

### Refundable Portion (Additional Child Tax Credit)

For 2025, the refundable portion (Additional Child Tax Credit, or ACTC) is up to 15% of your earned income above $2,500, capped at $1,700 per child. This means families who owe little or no tax can still receive up to $1,700 per qualifying child as a refund.

### $500 Credit for Other Dependents

The OBBBA also made permanent the $500 nonrefundable credit for dependents who do not qualify for the CTC (for example, a college-age child under 19 or certain adult dependents). This credit remains non-refundable and is not inflation-adjusted.

Report the Child Tax Credit on Form 1040, Schedule 8812, which walks through the calculation of both the regular CTC and the Additional Child Tax Credit.