How the Child Tax Credit Works and How to Claim It

The Child Tax Credit (CTC) is a federal tax benefit that reduces the income tax you owe if you have qualifying children, and in some cases can provide a refund even if you owe little or no tax. In most cases, you do not apply through a benefits office; you claim it by filing a federal income tax return with the IRS, even if your income is very low.

Rules, income limits, and amounts can change from year to year and sometimes by situation, so always check the current year’s information before filing.

Quick summary

  • The Child Tax Credit is usually claimed on your federal tax return through the IRS, not through a state benefits agency.
  • You generally need a Social Security number for each qualifying child, your own ID information, and proof of income.
  • If you did not work or had very little income, you may still qualify for a partial refund called the Additional Child Tax Credit.
  • Your main official touchpoints are the IRS online tax forms/portal and IRS-partnered free tax preparation programs (like VITA/TCE).
  • A common snag is missing or incorrect SSNs for children, which can delay or reduce your credit.
  • Your most useful next action today is to gather your income and child ID documents and plan how you will file (online, paper, or free in-person help).

1. What the Child Tax Credit Actually Does for You

The Child Tax Credit typically reduces the tax you owe for each qualifying child under a certain age; if your credit is larger than your tax, you may receive part of it back as a refundable credit (often called the Additional Child Tax Credit). The credit amount and income limits are updated regularly by the Internal Revenue Service (IRS), so you need to look at the rules for the specific tax year you are filing.

To get the CTC, you usually must have a qualifying child who lives with you most of the year, meets age and relationship rules, and has a valid Social Security number that is eligible for employment. You also must provide your own taxpayer identification number (typically a Social Security number) and file a tax return, even if you are not otherwise required to file based on income.

Key terms to know:

  • Child Tax Credit (CTC) — A tax credit that reduces your federal income tax for each qualifying child.
  • Refundable credit / Additional Child Tax Credit (ACTC) — The portion of the CTC that may be paid to you as a refund if the credit is more than the tax you owe.
  • Qualifying child — A child who meets IRS rules for age, relationship, residency, and SSN to be claimed for the credit.
  • Tax year — The calendar year you are reporting income for (for example, income earned January–December 2025 is claimed on your 2025 return filed in 2026).

2. Where You Actually Go to Claim the Child Tax Credit

The official system that handles the Child Tax Credit is the Internal Revenue Service (IRS), which is the federal tax agency. You do not go to Social Security, a state welfare office, or a child support agency to claim this credit; you claim it on your federal income tax return.

Your main touchpoints are:

  • IRS electronic filing systems:
    • Commercial tax software that e-files to the IRS.
    • The IRS’s own free online filing options for eligible taxpayers (often called “Free File”).
  • IRS-partnered free tax preparation sites:
    • Volunteer Income Tax Assistance (VITA) sites, often in community centers, libraries, or nonprofits.
    • Tax Counseling for the Elderly (TCE) programs, often at senior centers.

A practical next step today is to search for your local IRS VITA site or free tax preparation program and note their intake procedures and what documents they require. If you prefer to file yourself, you can search for the IRS’s official Free File or forms portal; look for websites ending in .gov and avoid services that demand upfront fees or bank account access just to “check eligibility.”

If you do not have reliable internet, you can call the IRS general help line listed on the government site to ask where the nearest free tax preparation site or Taxpayer Assistance Center is and what documents to bring. A simple script is: “I need help filing a tax return to claim the Child Tax Credit. Can you tell me the closest free tax preparation site or IRS office that can help me?”

3. What You Should Prepare Before Filing

To actually receive the CTC, you usually must show who you are, who your children are, and what your income was. Collecting this before you file makes the process smoother and reduces the chance your return gets delayed or flagged.

Documents you’ll typically need:

  • Proof of income: W‑2 forms, 1099 forms, or other records showing wages, self-employment, or other taxable income for the year.
  • Child identity and SSN: Each child’s Social Security card or an official SSA printout with their name and SSN exactly as it should appear on the tax return.
  • Proof the child lived with you: School records, medical records, or letters from a childcare provider or social service agency showing the child’s address with you for most of the year.

You should also have:

  • Your own photo ID (like a driver’s license or state ID).
  • Your own Social Security card or number (or Individual Taxpayer Identification Number, where applicable).
  • Any prior year tax returns, if you filed before.
  • Bank routing and account numbers if you want direct deposit of a refund.

If you plan to use a VITA or TCE site, they commonly require you to bring all tax documents (W‑2s, 1099s, etc.), Social Security cards for everyone on the return, and a picture ID for each adult. If you are missing something, call the site in advance and ask what alternatives they accept and whether they can help you request replacements.

4. Step-by-Step: How to Claim the Child Tax Credit

This is the basic sequence many families follow in real life to claim the CTC.

  1. Confirm your filing requirement and eligibility.
    Review whether you had any income at all and whether you have at least one child who might qualify under IRS rules (age, relationship, residency, and SSN). If you are unsure, a VITA volunteer or tax preparer can typically walk through the questions with you.

  2. Choose how you will file your return.
    Decide whether you will:

    • File online using IRS Free File or a commercial software provider, or
    • Get in-person help at a VITA/TCE site, or
    • Hire a paid preparer (such as an enrolled agent or CPA).
      For low- to moderate-income families, free IRS-partnered filing programs are usually the best starting point.

  3. Gather your documents before your appointment or before starting the return.
    Collect all income records, Social Security cards for you and your children, and any residency proof you have for the children. If you share custody, also gather any court orders or custody agreements, in case a preparer needs to review who can legally claim the child.

  4. Complete the federal tax return and the Child Tax Credit sections.
    In the software or with a preparer, you will enter each child’s full legal name, SSN, date of birth, and relationship to you, then answer questions about where they lived and who supported them. The system or preparer will use the IRS rules for that year to calculate your Child Tax Credit and any Additional Child Tax Credit.

  5. Submit (file) your tax return to the IRS.
    If you e-file, you typically get an electronic acknowledgment that your return was accepted or rejected within a short time frame. If you mail a paper return to the address on the instructions, processing usually takes longer and you will not get an immediate confirmation unless you use certified mail or tracking services.

  6. What to expect next after filing.
    After your return is accepted, the IRS processes it and either:

    • Issues your refund, which may include the refundable portion of the CTC, usually by direct deposit or paper check, or
    • Adjusts or questions your return, sending you a notice by mail if they need more information or if a credit is denied or reduced.
      You can usually check the status of your refund on the official IRS “Where’s My Refund” tool or by calling the IRS automated phone line, using your Social Security number, filing status, and refund amount.

5. Real-World Friction to Watch For

Real-world friction to watch for

A frequent problem is a mismatch between the child’s name or Social Security number on the tax return and what is on file with the Social Security Administration, which can lead to the IRS reducing or denying the Child Tax Credit until the error is corrected. To avoid this, use the exact spelling, hyphens, and name order from the Social Security card and double-check every SSN digit before filing; if the IRS does flag an issue, respond quickly to any mailed notice and be prepared to send copies of ID and possibly proof of relationship or residency.

6. Getting Legitimate Help and Avoiding Scams

Because the CTC can result in a significant refund for some families, it attracts scammers and high-fee services. Only provide your Social Security number and tax information to trusted, verified tax preparers or official sites.

Here are safe help options and how to use them:

  • IRS VITA/TCE free tax preparation programs

    • Search for “VITA tax help” or “TCE tax help” along with your city or ZIP code and look for results ending in .gov or from well-known nonprofits.
    • Call the phone number listed and ask: “What documents should I bring to file for the Child Tax Credit?”
    • Many sites require an appointment during tax season, so schedule as early as possible.

  • IRS Taxpayer Assistance Centers (TACs)

    • These are IRS field offices where you can get in-person help with specific tax issues, usually by appointment only.
    • You can call the IRS main line to schedule an appointment at a TAC near you if you need help understanding a notice, verifying your identity, or resolving a CTC-related problem.

  • Reputable paid tax professionals

    • Look for enrolled agents, certified public accountants (CPAs), or well-known tax preparation chains with clear fee lists.
    • Ask for the total fee before they start your return and avoid preparers who base their fee on a percentage of your refund.

Be cautious of anyone who:

  • Promises you a specific refund amount before reviewing your income and children’s information.
  • Asks you to sign a blank tax form or refuses to give you a copy of your completed return.
  • Contacts you claiming to be from the IRS and demands payment or personal information by email, text message, or social media; the IRS typically communicates initial tax return issues by mail, not by aggressive calls or messages.

Once you have your documents ready and a plan to file—either through a free IRS-partnered site, your own online filing, or a trusted preparer—you are in position to move forward and claim any Child Tax Credit you qualify for on your next tax return.