2025 Form 1040, Line 28
Child Tax Credit: Line 28's $2,000 Per Child
The §24 child tax credit on Line 28 is worth up to $2,000 per qualifying child — and when the credit exceeds your tax, the unused portion can come back as a refund: the additional child tax credit, up to $1,700 per child.
The $2,000 credit and who qualifies
A qualifying child must be under 17, carry a valid Social Security number issued before the return's due date, live with you over half the year, and not provide over half of their own support. The credit phases out at higher incomes, so high earners should confirm the thresholds before counting on the full amount.
ACTC: the refundable remainder
Low tax bill? The additional child tax credit converts unused credit into refund — up to $1,700 per qualifying child — but only with at least $2,500 of earned income, and the refundable amount scales with earnings above that floor. Like the earned income credit, it is real refund money, not just a smaller bill.
Schedule 8812 does the math
Schedule 8812 computes both halves: the nonrefundable credit that offsets tax and the ACTC that flows through Schedule 3, Part II onto the payments side. One schedule, both outcomes — file it whenever you claim either piece. For how credits stack against tax and payments, see chapter 4 of the Guide.
Questions, answered
- Who is a qualifying child for the credit?
- A dependent under 17 with a valid Social Security number who lived with you over half the year and did not provide over half of their own support.
- What is the additional child tax credit?
- The refundable half of the credit: when the $2,000 credit exceeds your tax, up to $1,700 per child can come back as a refund, computed on Schedule 8812.
- Do I need earned income to get the ACTC?
- Yes — at least $2,500 of earned income to be eligible, and the refundable amount scales with earnings above that floor.
Keep reading: Earned Income Credit · Education Credits · Total Tax