The Internal Revenue Service of the United States (IRS) is working to alleviate the economic vulnerability of many families who, due to the absence or scarcity of income, are unable to meet their basic needs or afford food products due to the recent rise in the cost of living, although this year it is lower than on other occasions. For this reason, the Administration has created the Child Tax Credit (CTC), which is a tax benefit designed to support families with children under the age of 17, allowing them to access a tax deduction.
The Internal Revenue Service has already announced that this credit will remain in force throughout 2025, mitigating the effects of the economy on thousands of American households with children under 17 in their care. However, not all people in this situation will be entitled to this state aid; that is to say, they will have to meet a series of requirements and conditions established by the Administration itself, which will decide, according to the needs of each family, to whom it will grant this tax credit.
Who can access the IRS Child Tax Credit?
The CTC, as announced by the institutions, is designed for families with dependent children, provided that certain requirements are met. In fact, according to the official website of the IRS, the credit can be claimed for each qualifying child who has a valid Social Security number to work in the United States. However, families will be subject to a number of conditions:
- Age: be under 17 years of age at the end of the tax year.
- Relationship: be a child, stepchild, adopted child, brother, sister, half-brother, half-sister, stepbrother, stepsister or direct descendant (grandchild or nephew).
- Dependence: be claimed as a dependent on the taxpayer’s tax return.
- Residence: have lived with the taxpayer for more than half the year.
- Financial support: receive at least half of the taxpayer’s financial support.
- Citizenship or residence: be a US citizen, national or resident alien.
- Marital status and filing status: not file a joint return with your spouse for the tax year (or file it only to claim a refund of income tax withheld or estimated tax payments).
- Social Security: have a valid Social Security number for employment and issued before the due date of your tax return.
Likewise, if the taxpayer’s income is below certain thresholds, it is also possible to access free tax software through the IRS Free File program. This tool is available to individuals with an adjusted gross income (AGI) of up to USD 84,000 per year.
Applying to the IRS for the Credit for Children under 17
To apply for the Child Tax Credit in 2025, taxpayers must include all the relevant information on their tax return, as well as submit the relevant documentation requested by the authorities, and complete the following forms:
- Form 1040: this is the standard document for filing a US tax return on personal income.
- Schedule 8812, Credits for Qualified Children and Other Dependents: This document must be completed and attached to the return.
The forms for applying for the Child Tax Credit from the IRS are available online on the official website of the US Internal Revenue Service. It is essential that the information provided is correct to avoid delays or rejections of the beneficiary’s application. In addition, the IRS offers additional resources, such as a guide to common mistakes when applying for the benefit and a compilation of the necessary information about the CTC.