Qualifying child tests
Must be under 17 at year-end, U.S. citizen with valid SSN, claimed as dependent, lived with you more than half the year, and not have provided more than half of their own support.
Phase-out thresholds
Begins at $200,000 AGI (single/HoH) or $400,000 (MFJ). Credit reduces by $50 for each $1,000 over the threshold.
Have a specific situation?
Call the office and a human answers.
Common questions
- Is the credit refundable?
- Up to $1,700 per child is refundable through the Additional Child Tax Credit. The other $300 is only usable against tax owed.
Related
Personal Income Tax Preparation
Federal and state 1040 preparation with year-round planning. Serving individuals in Florida and all 50 states.
Earned Income Tax Credit
The EITC is a refundable credit for low- and moderate-income workers. 2025 maximums range from $649 (no kids) to $8,046 (three+ kids).
Child & Dependent Care Credit
Up to 35% of qualifying childcare and dependent care expenses. Different from FSA rules; both can stack.