Child Tax Credit (CTC)

The Child Tax Credit (CTC) reduces the federal income tax of families with children. For the 2025 tax year, the federal credit is worth up to $2,200 per qualifying child, and up to $1,700 of it is refundable, which means single mothers with little or no tax liability can still receive it as a refund.

On top of the federal credit, a growing number of states offer their own child tax credit. The amounts, age limits and rules vary widely.

State Child Tax Credits

Which states have a child tax credit?

According to the Tax Policy Center, 16 states offered their own child tax credit as of January 2026. Twelve of them make the credit refundable. ¹

State	Maximum credit per child	Refundable	Children younger than	Income phase-out begins (AGI)
Arizona	$100	No	17	Single: $200,000; married: $400,000
California	$1,189 (per return)	Yes	6	Based on California EITC eligibility (earnings)
Colorado	$1,200	Yes	6	Single: $26,000; married: $36,000
Georgia	$250	No	6	None
Illinois	$346	Yes	12	Based on Illinois EITC eligibility (earnings)
Maine	$300	Yes	17	Single: $200,000; married: $400,000
Maryland	$500	Yes	6	All filers: $15,000
Massachusetts	$440	Yes	13	None
Minnesota	$1,750	Yes	18	Single: $31,950; married: $37,910
New Jersey	$1,000	Yes	6	All filers: $30,000 (taxable income)
New Mexico	$637	Yes	17	All filers: $25,000
New York	$1,000 under age 4; $330 ages 4 to 16	Yes	17	Single: $75,000; married: $110,000
Oklahoma	$110	No	17	All filers: $100,000
Oregon	$1,050	Yes	6	All filers: $26,550
Utah	$1,000	No	5	Single: $49,000; married: $61,000
Vermont	$1,000	Yes	6	All filers: $125,000

A few states work differently from the table:

Arizona passed a law in June 2026 raising its maximum credit to $125. ²
California has a single set amount per return for families with young children, not a per-child credit. ¹
Illinois pays 40% of the Illinois Earned Income Tax Credit, which is 20% of the federal EITC. ¹
New Jersey raises its maximum to $1,250 per child for tax years 2026 through 2028. ³
New York pays $1,000 for each child under age 4. For ages 4 to 16 the credit is $330 for 2025 and $500 for 2026 and 2027. ⁴
New Mexico amounts shown are for the lowest income bracket. The credit falls on a sliding scale as income rises. ⁵
Oklahoma pays 5% of the federal credit, and you cannot claim it if you claim the state’s child care credit. ¹
Utah covers children ages 1 to 4 only. ¹
Rhode Island enacted its first permanent, fully refundable child tax credit of up to $330 per child in June 2026. It takes effect for the 2027 tax year. ²

Do I need to file a state return to claim it?

Yes. State child tax credits are claimed on your state income tax return, and in most states you must file even if you owe no tax. Check your state’s page for the form and the deadline.

Federal Child Tax Credit

How much is the federal Child Tax Credit?

According to the IRS, the Child Tax Credit is worth up to $2,200 per qualifying child for the 2025 tax year. Up to $1,700 per child may be refundable through the Additional Child Tax Credit. ⁶

Who qualifies for the Child Tax Credit?

Your child generally must be under age 17 at the end of the tax year, be claimed as your dependent, and have a valid Social Security number.

The credit begins to phase out once your modified adjusted gross income (MAGI) exceeds $400,000 if you are married filing jointly, or $200,000 for all other filing statuses, including head of household. A single mother earning below that can claim the full credit for each qualifying child.

Filing status	Phase-out begins (MAGI)
Single	$200,000
Married filing jointly	$400,000
Married filing separately	$200,000
Head of household	$200,000
Qualifying surviving spouse	$200,000

Additional Child Tax Credit (ACTC)

How does the refundable portion work?

If the credit is larger than the tax you owe, the rest can come back as a refund through the Additional Child Tax Credit. You need earned income of at least $2,500, and the refund is 15% of your earnings above $2,500, up to $1,700 per child.

For example, a single mother of two who earns $30,000 can receive up to $3,400, because 15% of her earnings above $2,500 is more than the maximum. If she earns $15,000, her refund is 15% of $12,500, or $1,875.

When will I get my refund?

Most refunds are issued within 21 days. By law, the IRS cannot issue refunds for returns claiming the Additional Child Tax Credit or the Earned Income Tax Credit before mid-February.⁷

Sources & notes

Data and figures on this page come from the sources and notes below:

Tax Policy Center , Summary of State Child Tax Credits, as of January 2026 ↩ ↩² ↩³ ↩⁴ ↩⁵
ITEP , 2026 State Legislative Sessions: Child Tax Credit and EITC ↩ ↩²
New Jersey Division of Taxation , Child Tax Credit; New Jersey Legislature , S4531 (2026), bill text ↩
New York State Department of Taxation and Finance , Empire State Child Credit ↩
New Mexico Taxation and Revenue Department , New Mexico Child Tax Credit ↩
IRS , Child Tax Credit ↩
IRS , When to expect your refund if you claimed the Earned Income Tax Credit or Additional Child Tax Credit ↩