5 — Number of Qualifying Children Updated for tax year 2025

What this line means

The number of qualifying children you are claiming for the child tax credit. A qualifying child must be under age 17 at the end of the tax year, be your dependent, have a valid Social Security number issued before the return due date, and meet the relationship, residency, and support tests. Starting in 2025, the person claiming the credit must also have an SSN valid for employment. ¹ Each qualifying child is worth up to $2,200 in child tax credit.

Does this apply to you?

• You have one or more children under age 17 who lived with you for more than half the year
• You are claiming the child tax credit and need to determine the initial credit amount
• You have a stepchild, foster child, sibling, or descendant of any of these who qualifies

Easy to overlook

The child must have a Social Security number, not an ITIN Children claimed for the child tax credit must have a valid SSN. If your child has an Individual Taxpayer Identification Number (ITIN), they do not qualify for the child tax credit — but they may qualify for the $500 credit for other dependents on line 12. Filers with ITIN-holding children often claim the full $2,200 credit and get their return rejected or adjusted. ² [SOURCE: IRS CP2000 pattern — SSN vs ITIN dependent mismatches]

The claimant must also have an SSN starting in 2025 The One Big Beautiful Bill Act expanded the SSN requirement: not only must the child have a valid SSN, but the parent or person claiming the credit must also have an SSN valid for employment. A parent with only an ITIN cannot claim the child tax credit even if the child has an SSN. ³ [SOURCE: IRS Schedule 8812 instructions — qualifying child definition]

Watch out for this

Counting children who are claimed by the other parent. In a divorce or separation, only the parent who claims the child as a dependent can claim the child tax credit. If you signed Form 8332 releasing the exemption to the other parent, you cannot also claim the credit — even if the child lived with you for more than half the year.

Related lines on your return

• Line 6 — Schedule 8812 — Initial credit amount; line 5 multiplied by $2,200
• Line 16 — Schedule 8812 — Number of children for additional child tax credit (same count)
• Line 11 — Schedule 8812 — Number of other dependents; children who do not qualify for CTC may count here