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.
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. We handle W-2, 1099, K-1, rental, and crypto income for 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 with no kids to $8,046 with three or more. Who qualifies.
Child & Dependent Care Credit
The Child and Dependent Care Credit covers up to 35% of qualifying care expenses for children under 13 or disabled dependents. How it stacks with an FSA.