For the 2025 tax year, the Child Tax Credit (up to $2,000-$2,200 per child) begins to phase out for married couples filing jointly with a Modified Adjusted Gross Income (MAGI) over $400,000, and for all other filers with a MAGI over $200,000. The credit is reduced by $50 for every $1,000 of income over these thresholds.
For the federal Child Tax Credit (CTC), the full amount starts phasing out when Modified Adjusted Gross Income (MAGI) exceeds $200,000 for single filers and $400,000 for married couples filing jointly, with the credit reduced by $50 for every $1,000 over these thresholds, though some states offer separate CTCs with different income limits. To claim the federal CTC, you generally need a qualifying child with a Social Security Number and must meet other dependency rules, and you may get a partial credit even with higher income.
To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.
The Young Child Tax Credit (YCTC) provides up to $1,189 per eligible tax return for tax year 2025. YCTC may provide you with cash back or reduce any tax you owe. California families qualify with earned income of $32,900 or less.
You can no longer claim the main Child Tax Credit (CTC) for a child who is age 17 or older by the end of the tax year; however, they might qualify for the smaller Credit for Other Dependents (up to $500) if they meet other criteria, and you can still claim them as a dependent for other purposes (like under age 19, or under 24 if a student). The age limit for the CTC is strictly under 17 at year-end, so a child turning 17 in December ages out for the main credit for that entire year, but can potentially be claimed for the $500 credit.
You lose the Child Tax Credit (CTC) at age 17 because federal tax law specifies the credit applies to children under age 17 at the end of the tax year; once a child turns 17, they "age out" of this specific credit, though they might qualify for the smaller Credit for Other Dependents ($500) or remain a standard dependent for other tax benefits. This age cutoff isn't based on student status or living situation (which allow them to remain dependents), but is a strict IRS rule for the CTC.
The Credit for Other Dependents is worth up to $500. The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
You generally cannot claim the main Child Tax Credit (CTC) for an 18-year-old because they must be under 17, but you may qualify for the Credit for Other Dependents (ODC), which provides a nonrefundable credit of up to $500 for dependents who don't meet CTC rules, including those age 17 and older, like your 18-year-old. For the ODC, the dependent must still meet tests like being your relative, living with you for over half the year (with exceptions), and not providing more than half their own support, and they need a Social Security Number (SSN).
Your child tax credit is likely $500 instead of $2,000 because they either turned 17 during the tax year, making them eligible for the Other Dependent Credit, or you might have mistakenly checked a box in your tax software, like saying their SSN isn't valid for employment or that they paid over half their own support, which triggers the lower credit amount, according to TurboTax support, TurboTax support, TurboTax support, and TurboTax support https://ttlc.intuit.index.php/community/taxes/discussion/my-daughter-is-17-but-is-still-jr-in-high-school-why-do-i-only-get-500-for-her-and-not-the-full-2000/00/3423950.
You must have earned income of at least $2,500 to be eligible for the ACTC. You qualify for the full amount of the Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).
The IRS $600 rule refers to a change in reporting requirements for third-party payment apps (like Venmo, PayPal) for taxable income from goods and services, where platforms must send a Form 1099-K if you receive over $600 in a year, intended to capture gig economy/side hustle income, though delays and phased implementation have adjusted the timeline, with current rules for 2024 using a higher threshold ($5,000) before fully phasing to $600 for future years, but remember all taxable income, regardless of form, must always be reported.
My daughter was born on December 31. May I claim her as a dependent and also claim the child tax credit? Yes, if your child was born alive during the year and the tests for claiming your child as a dependent are met, you may claim her as a dependent.
You (and your spouse, if you're married) must have "earned income," meaning money earned from a job. Non-work income, such as investment profits, doesn't count. You must have paid for the care so that you could work or look for work.
The nonrefundable Child Tax Credit will lower your tax liability down to $0. So you must have a tax liability in order to claim it. If you did not have at least a $4,000 tax liability, you would not be eligible for the entire credit, but you could be eligible for the Additional Child Tax Credit.
However, you must have at least $2,500 of earned income for the tax year to claim the Additional Child Tax Credit. Use Form 8812 to calculate and claim the Child Tax Credit (including the refundable portion).
Yes, for the 2024 tax year (filed in 2025), you can get up to a $2,000 Child Tax Credit (CTC) per qualifying child, with up to $1,700 of that being refundable as the Additional Child Tax Credit (ACTC) for lower-income families, provided you meet income, age (under 17), and other dependency requirements, including the child having a Social Security Number.
For the federal Child Tax Credit (CTC), the qualifying child must be under age 17 at the end of the tax year (meaning 16 or younger) and meet other criteria like having a Social Security number, being a U.S. citizen/resident, and living with the taxpayer for more than half the year, with the credit amount typically up to $2,200 per child for 2025, notes the IRS, National Conference of State Legislatures, Center on Budget and Policy Priorities, and Tax Policy Center.
If your child is 18 or over and not in education or training
If your child is no longer enrolled on, or accepted for, eligible education or training, they can apply for Universal Credit themselves.
You generally cannot claim your daughter as a dependent if she made over $5,000 (specifically, over the 2024 gross income limit of $5,050 or 2025 limit of $5,200) as a Qualifying Relative, but she might still be a Qualifying Child if she's under 19 (or 24 as a student), lived with you, and didn't provide over half her own support, as the income limit doesn't apply to Qualifying Children. The key is whether she's a Qualifying Child (no income limit) or a Qualifying Relative (income limit applies).
For UK Child Benefit, payments generally stop when a child turns 16, but can continue to age 20 if they stay in full-time education or training, requiring notification to HMRC; in the US, Social Security child benefits usually end at 18 (or 19 if a high school student) but can extend for disabled children under 22, while the Child Tax Credit (CTC) generally requires the child to be under 17 at year-end, with variations for full-time students up to 24 for dependents, so it depends on the specific country and benefit.
The child must be under age 19 at the end of the tax year, or under age 24 at the end of the tax year if a full-time student. (If your unemployed 28-year old still calls your basement "home," don't despair: There's a test for you on the next page.)