How much is the Child Tax Credit worth?
For 2025, the Child Tax Credit is worth up to $2,200 per qualifying child. If you owe no federal income tax, up to $1,700 per child may be refundable, limited in the basic calculation to 15% of earned income over $2,500.
MAGI controls the high-income phaseout. Leave blank when it is roughly the same as earned income.
What families can receive at different incomes
This table assumes married filing jointly, earned income equals modified AGI, and no federal income-tax liability before the credit. The large number is the total credit available before the tax-liability limit. The smaller number is the potential refundable ACTC at zero tax liability.
| Earned income and MAGI | 1 child | 2 children | 3 children |
|---|---|---|---|
| $0 | $2,200 $0 refundable | $4,400 $0 refundable | $6,600 $0 refundable |
| $2,500 | $2,200 $0 refundable | $4,400 $0 refundable | $6,600 $0 refundable |
| $5,000 | $2,200 $375 refundable | $4,400 $375 refundable | $6,600 $375 refundable |
| $10,000 | $2,200 $1,125 refundable | $4,400 $1,125 refundable | $6,600 $1,125 refundable |
| $25,000 | $2,200 $1,700 refundable | $4,400 $3,375 refundable | $6,600 $3,375 refundable |
| $50,000 | $2,200 $1,700 refundable | $4,400 $3,400 refundable | $6,600 $5,100 refundable |
| $200,000 | $2,200 $1,700 refundable | $4,400 $3,400 refundable | $6,600 $5,100 refundable |
| $400,000 | $2,200 $1,700 refundable | $4,400 $3,400 refundable | $6,600 $5,100 refundable |
| $400,001 | $2,150 $1,700 refundable | $4,350 $3,400 refundable | $6,550 $5,100 refundable |
| $450,000 | $0 $0 refundable | $1,900 $1,900 refundable | $4,100 $4,100 refundable |
Every value is recomputed at build time from the 2025 rules. The $400,001 row deliberately shows the first $50 phaseout step because the law counts each $1,000 or fraction over the $400,000 joint threshold.
One worked example
A married couple filing jointly has two qualifying children and $65,000 of earned income and MAGI. Their credit before the tax-liability limit is $4,400.
If their federal income-tax liability before the credit is zero, the basic ACTC calculation can refund up to $3,400. That is the smaller of $1,700 × 2 children and 15% × ($65,000 − $2,500). The remaining $1,000 would need federal tax liability to be used.
How this 2025 estimate is calculated
Who counts as a qualifying child
A child generally must be under 17 at the end of 2025, have a Social Security number valid for employment, meet the relationship and residency tests, receive no more than half of their own support from themselves, and be claimed as your dependent. The IRS rules decide eligibility; this calculator does not infer it from age alone.
Primary sources checked
- IRS — Child Tax Credit and Additional Child Tax Credit
- IRS — 2025 Form 1040 instructions
- IRS — 2025 inflation adjustments, Rev. Proc. 2024-40
- Public Law 119-21, section 70104
Tax year 2025 · verified 2026-08-30 · federal estimate only · pending CPA sign-off
Common questions
Can I get the Child Tax Credit if I owe no tax?
Potentially. The ACTC can be refundable even when tax liability is zero, but it is limited by unused credit, the $1,700-per-child cap, and generally 15% of earned income above $2,500.
When does the 2025 Child Tax Credit phase out?
The phaseout starts above $200,000 of modified AGI for single and head-of-household filers and above $400,000 for married couples filing jointly. Each $1,000 or fraction over the threshold reduces the credit by $50.
Is a tax credit the same as a deduction?
No. A credit reduces federal income tax dollar for dollar until the applicable limits are reached. A deduction reduces taxable income, so its value depends on the tax rate.