IRS Form 1040: How to check if you qualify for a tax credit and how much you could get

Families filing their 2025 federal tax returns in 2026 could qualify for up to $8,800 through the IRS Child Tax Credit. The maximum is available on paper to families with four qualifying children, with a credit worth up to $2,200 per child.

But there is an important catch. The IRS doesn't automatically deposit $8,800 into every eligible family's bank account. The credit depends on the number of qualifying children, household income and the family's tax situation. Some of the credit may reduce taxes owed rather than arrive as cash.

Who qualifies for the IRS $8,800 Child Tax Credit?

To reach the $8,800 maximum, a family must have four children who each meet the IRS requirements. For the 2025 tax year, a qualifying child generally must be under 17 at the end of the year, live with the taxpayer for more than half the year and be claimed as a dependent.


The child must also meet the relationship and citizenship or residency rules. A qualifying child can include a son or daughter, stepchild, eligible foster child, sibling or a descendant such as a grandchild, niece or nephew.

Social Security number rules also apply. For 2025 returns, the qualifying child must have a Social Security number valid for employment in the United States. The person claiming the credit must also meet the applicable Social Security number requirement. For married couples filing jointly, at least one spouse must have a qualifying Social Security number.

Having four children does not guarantee the full $8,800. Each child must qualify, and the family's income and tax liability can affect the final amount.

What income limits apply, and how much could you receive?

For the 2025 tax year, the Child Tax Credit begins to phase out when modified adjusted gross income exceeds $200,000 for most individual filers or $400,000 for married couples filing jointly.

Families below these thresholds may qualify for the full credit if they meet the other requirements. Those with higher incomes may still qualify for a reduced amount.

The distinction between a tax credit and a refund matters here. The regular Child Tax Credit is generally nonrefundable, meaning it can reduce eligible federal income tax but cannot by itself create a refund beyond the tax owed.

Eligible families may also claim the Additional Child Tax Credit. For 2025, this refundable portion can be worth up to $1,700 per qualifying child, subject to income and other rules. Generally, taxpayers need at least $2,500 in earned income to qualify.

That means the $8,800 figure is the maximum total credit for four qualifying children, not a guaranteed cash payment.

How do you claim the credit and get your tax refund?

Taxpayers must file IRS Form 1040 or Form 1040-SR and complete Schedule 8812 to calculate the Child Tax Credit and any Additional Child Tax Credit. They should list their qualifying dependents and provide the required information.

When filing, eligible taxpayers can enter their bank account and routing numbers to request direct deposit of their refund. The amount deposited will depend on the full tax return, including tax owed, other credits and payments already made. It may not equal the total Child Tax Credit claimed.

After filing, taxpayers can check their refund status through the IRS Where's My Refund? tool.

The required forms and instructions are available on the official IRS Form 1040 page and the Schedule 8812 page. Checking the rules before filing can help families claim the credit they qualify for without assuming that the maximum amount will automatically reach their bank account.