A federal credit of $2,200 per qualifying child under 17 for 2025, indexed for inflation going forward, phasing out above $200,000 of income ($400,000 joint). Up to $1,700 is refundable.
The 2025 law made the credit permanent at the higher amount and indexed it, and it requires a Social Security number for both the child and at least one parent. It is claimed on Schedule 8812 with the return.
No. The child must be under 17 at the end of the year. A 17- or 18-year-old dependent qualifies for the smaller $500 credit for other dependents.
Source: IRC 24 as amended by Public Law 119-21
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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