Question 1

How much is the Child Tax Credit?

Accepted Answer

For 2025, the Child Tax Credit is $2,000 per qualifying child under age 17. Additionally, the Other Dependent Credit provides $500 per qualifying dependent who is not a qualifying child (such as older children, parents, or other relatives).

Question 2

When does the Child Tax Credit phase out?

Accepted Answer

The CTC begins to phase out at $200,000 AGI for single filers and $400,000 for married filing jointly. The credit is reduced by $50 for each $1,000 (or fraction thereof) of AGI above the threshold. These thresholds are not indexed for inflation.

Question 3

What is the Additional Child Tax Credit (ACTC)?

Accepted Answer

The ACTC is the refundable portion of the CTC. For 2025, up to $1,700 per child can be refunded even if you owe no tax. To qualify, you need earned income above $2,500. The refundable amount is 15% of earned income over $2,500, capped at $1,700 per child.

Question 4

Who is a qualifying child for the CTC?

Accepted Answer

A qualifying child must be under age 17 at the end of the tax year, your son, daughter, stepchild, foster child, sibling, or descendant of any of these. The child must have lived with you for more than half the year, not provided more than half of their own support, and have a valid Social Security number.

Item	Amount
Children Under 17	2
CTC Before Phase-Out	$4,000
Other Dependents	0
ODC Before Phase-Out	$0
Phase-Out Reduction	$0
Total Credit	$4,000
Refundable (ACTC)	$3,400

Child Tax Credit Calculator (2025)

Credit Phase-Out Breakdown

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