The Internal Revenue Service of the United States (IRS) is working to reduce the economic vulnerability of many families who, due to a lack or scarcity of income, are unable to meet their basic needs or afford food products as a result of the recent rise in the cost of living, which is lower this year than in previous years.
For this reason, the administration established the Child Tax Credit (CTC), a tax benefit designed to assist families with children under the age of 17, allowing them to claim a tax deduction.
The Internal Revenue Service has already announced that this credit will be available until 2025, mitigating the effects of the economy on thousands of American households caring for children under the age of 17.
However, not all people in this situation will be eligible for this state aid; that is, they will have to meet a set of requirements and conditions established by the Administration, which will decide, based on the needs of each family, who will receive this tax credit.
Who can access the IRS Child Tax Credit?
The CTC, as announced by the institutions, is intended for families with dependent children, provided certain conditions are met.
In fact, according to the IRS’s official website, the credit can be claimed for each qualifying child who has a valid Social Security number and works in the United States. Families will be subject to a number of conditions, including:
- 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.
Similarly, if a taxpayer’s income falls below certain thresholds, the IRS Free File program provides free tax software. This tool is available to people 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 of the relevant information on their tax return, submit the relevant documentation requested by the authorities, and fill out 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 IRS Child Tax Credit application forms are available online at the US Internal Revenue Service’s official website. The information provided must be correct to avoid delays or rejections of the beneficiary’s application.
In addition, the IRS provides additional resources, such as a guide to common mistakes made when applying for the benefit and a compilation of CTC-related information.
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