For the 2025 tax year, what is the maximum Child Tax Credit available per qualifying child and when does it begin to phase out for single filers?

For 2025, the Child Tax Credit remains at $2,000 per qualifying child under age 17, with a refundable portion (the Additional Child Tax Credit) of up to $1,700. The credit begins phasing out at $200,000 of modified adjusted gross income for single filers and $400,000 for married couples filing jointly, reducing by $50 for every $1,000 of income above the threshold. The credit is available for biological children, stepchildren, adopted children, and certain other qualifying relatives who lived with the taxpayer for more than half the year.