How much is the credit?
The credit for qualifying children in 2025 will be claimed on a 2025 tax year return filed in 2026.
The credit for 2025 is:
$1,000 per qualifying child under four years old; plus
$330 per qualifying child at least age four but less than 17 years old.
The credit for qualifying children in 2026 will be claimed on a 2026 tax year return filed in 2027. Qualifying children in 2027 will be claimed on a 2027 tax year return filed in 2028.
The credit for 2026 and 2027 will be:
$1,000 per qualifying child under four years old; plus
$500 per qualifying child at least age four but less than 17 years old.
The credit amount is reduced by $16.50 for every $1,000 that your federal adjusted gross income exceeds the following income threshold for your filing status:
$110,000 for a married filing joint return;
$75,000 for a single, head of household, or qualifying surviving spouse return; or
$55,000 for a married filing separate return.