Chapter 14: the child tax credit and the credit for other dependents
Chapter 14 covers the two credits families ask about most. This page shows who qualifies, the dollar amounts for each year, and the Social Security number rules that trip people up.
Prepared by Prem Tax and Accounting Corp. Last checked against official sources on October 26, 2026.
Chapter 14 covers two credits that cut your tax directly: the child tax credit (CTC) for children under 17, and the credit for other dependents (ODC) for dependents who miss the CTC. It is on printed pages 108 to 110 of Pub 17 (2025) and 109 to 111 of the 2023 and 2024 editions. Think of this page as a friendly summary; the IRS publication has the last word.
- The CTC is up to $2,000 per child for 2023 and 2024, and $2,200 for 2025 and 2026 (planning).
- The child must be under 17 on December 31. An older dependent may bring the ODC, up to $500 in every year.
- Part of the CTC can be refunded, as the additional child tax credit (ACTC).
- Both credits shrink once modified AGI passes $400,000 (joint) or $200,000 (others), in all four years.
Who counts for each credit
A child qualifies for the CTC if all of these fit:
- Your child, stepchild, foster child, sibling (step and half included), or a descendant of one, like a grandchild or niece.
- Under 17 on December 31 and paying no more than half of their own support.
- Lived with you over half the year (divorced parents: chapter 3) and is your dependent.
- No joint return of their own (unless only to reclaim withheld tax); a U.S. citizen, national or resident alien.
The ODC covers a dependent who cannot be used for the CTC, such as a 17-year-old or a dependent parent, with the same citizenship test. One person cannot bring both.
Social Security number rules, tightened in 2025
| Year | You (and your spouse) | Child, for CTC and ACTC |
|---|---|---|
| 2023 | SSN or ITIN issued by the due date, extensions included | SSN valid for work, issued by the due date |
| 2024 | Same as 2023 | Same as 2023 |
| 2025 | SSN valid for work, issued by the due date; on a joint return, one spouse is enough | Same as 2023 |
| 2026 planning | Same as 2025 | Same as 2025 |
For the ODC (2023 to 2025), the dependent needs an SSN, ITIN or adoption number issued by the due date, and you need an SSN or ITIN.
Numbers by year
| Year | CTC per child | Refundable part (ACTC) | ODC |
|---|---|---|---|
| 2023 | $2,000 | $1,600 | $500 |
| 2024 | $2,000 | $1,700 | $500 |
| 2025 | $2,200 | $1,700 | $500 |
| 2026 planning | $2,200 | $1,700 | $500 |
For 2026, treat the numbers as planning figures (source: Rev. Proc. 2025-32 and the 2025 law), since the IRS has not issued Pub 17 (2026).
An invented example
Invented couple, tax year 2025, joint modified AGI $180,000, children aged 9, 4 and 17 on December 31, all with SSNs.
- CTC for the two younger children: 2 times $2,200 is $4,400.
- ODC for the 17-year-old: $500. Total: $4,900.
- In 2024 (ages 8, 3, 16): 3 times $2,000 is $6,000, so the total fell $1,100 once the oldest turned 17.
Mistakes people make
- Claiming the CTC for a child who is 17 by December 31.
- Assuming an ITIN-only child carries the CTC; the ODC may apply.
- Ticking both credit boxes for one person.
Quick check
A child was born July 3, 2008. In which of 2023, 2024 and 2025 is the child under 17 on December 31? (2023 to 2025)
Answer: 2023 and 2024. The child is 15, 16, then 17 on those dates.
Three children are 5, 10 and 16 on December 31, all qualify, and joint modified AGI is $350,000. What is the largest CTC? (2023)
Answer: $6,000, which is 3 times $2,000. No reduction: $350,000 is under $400,000.
One qualifying child, $1,500 of tax before credits. How much of the $2,200 CTC is left over? (2025)
Answer: $700, which is $2,200 minus $1,500. Up to that $700 could come back as ACTC, because it is under the $1,700 cap; Schedule 8812 sets the figure.
Common questions
My child has an ITIN, not an SSN. Is everything lost?
The CTC and ACTC need the child's SSN. The ODC may work if the ITIN was issued by the due date.
Will the ACTC delay my refund?
Refunds on returns properly claiming the ACTC cannot be issued before mid-February of the filing year, and the wait covers the whole refund.
Is the child tax credit refundable?
Only part: the ACTC, up to $1,700 per child for 2024 and 2025, and $1,600 for 2023.
Official sources
- IRS Publication 17 (2025), chapter 14
- IRS Publication 17 (2024), chapter 14
- IRS Publication 17 (2023), chapter 14
- IRS Revenue Procedure 2025-32, tax year 2026 inflation adjustments
- IRS Publication 505 (2026), tax law changes for 2026
Keep reading
- Who Counts as a Dependent (Pub 17 Chapter 3)
- How to Figure Your Tax (Pub 17 Chapter 13)
- Key Tax Numbers by Year, 2023 to 2026
- Filing Status Rules (Pub 17 Chapter 2)
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