17 — Initial Additional Credit Amount Updated for tax year 2025

What this line means

The number of qualifying children from line 16 multiplied by $1,700. This is the maximum refundable additional child tax credit for 2025. The $1,700 per child limit means that even if your excess CTC on line 15 is the full $2,200 per child, only $1,700 per child can be refunded. The remaining $500 per child is nonrefundable and lost if your tax liability was too low to absorb it.

Does this apply to you?

• You have excess CTC on line 15 and are computing the maximum refundable amount
• You need to determine the cap on how much of the excess can be paid to you as a refund

Easy to overlook

The refundable amount increased to $1,700 for 2025 The maximum refundable amount per child has increased over recent years — it was $1,600 for 2023 and $1,700 for 2024 and 2025. With the CTC now at $2,200 per child, the nonrefundable-only gap is $500 per child ($2,200 minus $1,700). Filers using prior-year knowledge may underestimate the refundable portion available to them. ¹ [SOURCE: IRC Section 24(d)(1)(B) — maximum refundable amount per child]

You still need earned income to claim the refundable portion Having a high line 17 amount does not guarantee a refund. The additional child tax credit is further limited by 15% of earned income over $2,500 (line 20). A filer with no earned income gets zero additional child tax credit regardless of how many children they have. ² [SOURCE: IRS Schedule 8812 instructions — line 17 computation]

Watch out for this

Using $2,200 instead of $1,700 as the per-child refundable amount. The full $2,200 CTC is not entirely refundable. Only $1,700 per child can be refunded for 2025. The remaining $500 per child is available only as a nonrefundable credit against your tax liability.

Related lines on your return

• Line 16 — Schedule 8812 — Number of children; multiplied by $1,700
• Line 15 — Schedule 8812 — Excess credit over tax; the amount seeking refundability
• Line 23 — Schedule 8812 — Smaller of line 15 or line 22; further limit on the refundable amount