What this line means
The number of qualifying children from line 5 multiplied by $2,200. This is the maximum possible child tax credit before any phaseout reduction. For 2025, each qualifying child under age 17 with a valid SSN generates a $2,200 credit. This is a starting point — your actual credit may be lower after the income-based phaseout is applied. 1
Does this apply to you?
- You entered one or more qualifying children on line 5
- You are computing the child tax credit before applying the income phaseout
Easy to overlook
The $2,200 is per child, not per family Each qualifying child generates a separate $2,200 credit. A family with four qualifying children starts with an $8,800 credit on line 6 before phaseout. Filers with several children sometimes underestimate how large the credit can be, especially since up to $1,700 per child can be refundable through the additional child tax credit. 2 One Big Beautiful Bill Act (Public Law 119-21) — CTC increase to $2,200
The CTC increased from $2,000 to $2,200 for 2025 The CTC was $2,000 per child under the Tax Cuts and Jobs Act (2018-2024). The One Big Beautiful Bill Act increased it to $2,200 for 2025 and indexed the amount for inflation starting in 2026. 3 Filers using prior-year knowledge may underestimate the credit available to them. IRS Schedule 8812 instructions — line 6 computation
Watch out for this
Including children age 17 or older in the count. Only children under 17 at the end of the tax year qualify for the $2,200 credit. A child who turned 17 during the year is not a qualifying child for line 5, and including them inflates the initial credit on line 6.
Footnotes
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IRS Schedule 8812 Instructions, Line 6. https://www.irs.gov/instructions/i1040s8 ↩
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One Big Beautiful Bill Act (Public Law 119-21), signed July 4, 2025. https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions ↩
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IRS Child Tax Credit Page: “The Child Tax Credit is worth up to $2,200 per qualifying child.” https://www.irs.gov/credits-deductions/individuals/child-tax-credit ↩