What Is the Tax Credit for a Dependent in 2025?

Claiming as many tax credits as possible on your tax return can save you a significant amount of money. If you support a dependent, you may qualify for several tax benefits. So, what is the tax credit for a dependent in 2025? Here’s what you need to know. 

2025 Child Tax Credit

The child tax credit is available to people with eligible dependent children. 

If you are filing 2024 or 2025 tax returns, the child tax credit is worth up to $2,000 per qualifying child. You may also be eligible for the additional child tax credit or the refundable portion of the credit worth up to $1,700. There is also a $500 nonrefundable credit for other dependents. 

You will be eligible for the full $2,000 credit amount if your modified adjusted gross income is at or below $200,000 or $400,000 for those who are married filing jointly. If you exceed these income limits, the credit will be reduced by $50 for every $1,000 over the threshold. 

Congress plans to restore the tax credit to $1,000 in 2026, the value it had before the Tax Cuts and Jobs Act of 2017. 

2025 Earned Income Tax Credit (EITC)

The earned income tax credit, which benefits low- and moderate-income workers, is substantially larger for those who claim dependents.

What is the tax credit for a dependent? For the tax year 2025, if you are single or the head of household, the maximum tax credits are as follows:

• 1 dependent: $50,434
• 2 dependents: $57,310
• 3+ dependents: $61,555

If you are married and filing jointly, the maximum tax credits are:

• 1 dependent: $57,554
• 2 dependents: $64,430
• 3+ dependents: $68,675

Who Qualifies for Tax Credits for Dependents 

After asking, “What is the tax credit for a dependent in 2025?” make sure you have at least one qualifying child you can claim as a dependent. Claiming a dependent gives you access to the tax credits above and other benefits. The IRS requires a qualifying child to meet these five criteria for dependent exemptions: 

• Relationship: They must be your child, stepchild, sibling, stepsibling, foster child, or a descendent (such as a grandchild).
• Age: They must be either under 19 at the end of the tax year or under 24 if they are a full-time student. A person who is permanently and totally disabled will also qualify, regardless of age. 
• Residency: They must live with you for at least half the year, with a few exceptions for travel, education, and other temporary absences. 
• Support: They must not provide more than half of their own monetary support. 
• Joint return: They cannot file a joint return for the year except to claim a tax refund.

A qualifying relative may also meet the eligibility requirements for dependent tax credits. These include four criteria:

• Not a qualifying child: The person does not meet the requirements above. 
• Relationship or residency: The person lives with you as a member of the household year-round or has a familial relationship to you. 
• Support: You provide more than half of the person’s financial support. 
• Income: The person has a gross income of less than $5,500 for the 2024 tax year or is disabled and gains income from a sheltered workshop. 

A tax professional can verify whether your dependent meets these requirements. 

Decipher Dependent Tax Credits With Levy & Associates

What is the tax credit for a dependent in 2025? Understanding which tax credits you qualify for and how much they are worth requires a closer look into your income, relationship to the dependent, and more. Levy & Associates can help you claim all eligible tax credits on your next tax return. Contact us today at 313-447-1704 or fill out the contact form for assistance.