Child Tax Credit – 2025 Tax Year

WHAT IS THE CHILD TAX CREDIT?
The Child Tax Credit (CTC) is a tax credit for single or married workers earning low or moderate incomes who have dependent children under age 17. Workers who qualify for the CTC and file a federal tax return can receive a credit of up to $2,200 per child. The amount of the credit will depend on the worker’s income. Workers whose earnings are too small to have paid taxes may also be eligible for the CTC. For more information on the credit, Child Tax Credit | Internal Revenue Service

WHO IS ELIGIBLE FOR THE CHILD TAX CREDIT?
To be eligible for the CTC refund, a single or married worker must:

Be able to claim an exemption for one or more dependent children under age 17 on tax return.
Have either a Social Security Number that is valid for employment in the United States and issued before the due date of the tax return (including extensions).

Additionally, to be a qualifying child for the 2025 tax year, a child generally must:

Be under 17 at the end of the tax year.
Be a 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).
Not provide more than half of his or her own support for the tax year.
Have lived with you for more than half the tax year.
Be claimed as a dependent on your return.
Not file a joint return for the year (or filed the joint return only to claim a refund of taxes withheld or estimated taxes).
Be a U.S. citizen, U.S. National or a U.S. resident alien.

CLAIMING THE CHILD TAX CREDIT:

To claim the child tax credit, you must file Form 1040. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child.

FORMS TO BRING TO A TAX ASSISTANCE SITE
When visiting a Connecticut Tax-Aide Income Tax Assistance or VITA (Volunteer Income Tax Assistance) site, bring the following:

If you would like to direct deposit, please bring a voided check from your checking account or the account and routing number for your savings account (REMINDER: The IRS will no longer issue paper checks, so you MUST bring your account information. If you have a Chime card, Venmo, or Cashapp account, you must bring in routing and account number for those. Card number is not valid account information, for your Federal refund.). Those filing for the very first time, will only be able to receive a check from the State of CT
Photo ID for you and/or spouse if filing jointly
Social Security Cards or ITIN Letters for every member of your family listed on the return (if you do not have a card for every member of your family – you must contact the social security administration to replace card prior to having taxes prepared)
Printed W-2s and/or 1099’s from ALL of your jobs worked in 2024
Health Insurance Documents – If you signed-up for health insurance through the CT Marketplace, you must bring all tax documents that you receive from the Marketplace (if you received from 1095A it is REQUIRED to complete your tax return)
Unemployment Compensation – Form 1099G
If self-employed, any related business expenses
Interest/Dividend statements from your financial institutions (if applicable)-forms #1099 INT, 1099DIV
Tuition and student loan information (if applicable) form 1098T or 1098E
Documentation from your daycare provider (their SSN or EIN) if you paid for child care in 2024
If you own a home, your annual mortgage interest statement.
A record of any taxes paid to the town (property taxes, automobile, etc.)
Any other income information or IRS notices that you received
Copy of your last year’s tax return

TO FIND PROVIDERS IN CONNECTICUT’S COMMUNITY RESOURCES DATABASE:

Search by service name: Federal Child Tax Credit Information

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SOURCES: 211 database; Publication 972: Child Tax Credit posted on the Internal Revenue Service website
INTERNET PAGE PREPARED BY: 211/tb
CONTENT LAST REVIEWED: December2025