Child Tax Credit 2025: Complete Guide for Parents

What Is the Child Tax Credit?

The Child Tax Credit is a tax benefit designed to help families with qualifying children. For 2025, this credit can significantly reduce your tax liability.

Qualifying Child Requirements

To claim the Child Tax Credit, your child must:

1. Age Test: Be under age 17 at the end of the tax year
2. Relationship Test: Be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them
3. Support Test: Not provide more than half of their own support
4. Dependent Test: Be claimed as a dependent on your return
5. Citizenship Test: Be a U.S. citizen, U.S. national, or U.S. resident alien
6. Residency Test: Live with you for more than half the year

Credit for Other Dependents

If you have dependents who don't qualify for the Child Tax Credit (such as children 17 or older, or elderly parents), you may be able to claim the Credit for Other Dependents.

Income Limits

The Child Tax Credit begins to phase out at higher income levels. The phase-out thresholds depend on your filing status.

Changes to the Dependents Section

For 2025, the Dependents section of Form 1040 now has numbered rows and asks for more information. This helps the IRS determine your eligibility for:

• Child Tax Credit
• Credit for Other Dependents
• Earned Income Credit

Maximizing Your Credit

To ensure you receive the full benefit:

• Verify Social Security numbers for all children
• Provide accurate relationship information
• Document residency requirements
• Keep records of support provided

Need Help?

The Child Tax Credit rules can be complex. Our team ensures you claim every credit you're entitled to.