The federal Child Tax Credit (CTC) gives parents and guardians up to $2,200 per qualifying dependent to help their families. The Child Tax Credit (CTC) is a non-refundable federal tax credit that allows people with a qualifying child to reduce their tax liability. You may be able to claim the credit even if you didn’t work in 2025, didn’t earn any income, don’t owe any taxes, and don’t normally file a tax return. Credit for Other Dependents (ODC) is for taxpayers with dependents who are not eligible for the CTC.
Almost all parents or guardians are eligible
You can qualify for the full amount of the 2025 Child Tax Credit for each dependent that meets all eligibility factors. Your annual income can’t be more than $200,000, or $400,000 if you’re filing a joint return.
To be a qualifying child for the 2025 tax year, your child generally must:
- Be under the age of 17 at the end of the tax year (12/31/2025).
- Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece, or nephew).
- Provide no more than half of their own financial support during the year.
- Have lived with you for more than half the tax year.
- Be properly claimed as your dependent on your 2025 tax return.
- Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid.
- Have been a U.S. citizen, U.S. national, or U.S. resident.
- Have a Social Security Number.
Parents and guardians with higher incomes may be eligible to claim a partial credit.
Ask your tax preparer about the credit for other claimed dependents.
It won’t affect your other benefits
Since this incentive doesn’t count as income, receiving the Child Tax Credit (CTC) won’t affect your eligibility or participation in programs like SNAP, Medicaid, or most other benefits.
Check if you qualify
You can use this tool to see if you qualify.
Pandemic Child Tax Credits
Under the American Rescue Plan of 2021, the federal government sent taxpayers additional payments for each qualifying minor. These funds were not renewed. This means taxpayers will likely receive smaller refunds compared to previous tax years.
However, you can still claim the Advance Child Tax Credit Payments for tax year 2022 if you haven’t done so already.
File for FREE
Claim your CTC for free by filing your federal tax return online. You may qualify for free tax preparation with a City-trusted partner. Get started at phila.gov/free-tax-help.