How much do you get per child on taxes 2025

What tax credits are available for expat parents in 2025?

Here are the main child-related tax credits for 2025:

1. Additional Child Tax Credit (ACTC)

The Additional Child Tax Credit is the refundable portion of the Child Tax Credit that Americans abroad can claim, worth up to US$1,700 per child.

ACTC eligibility checklist:

• Your child is under 17 at the end of the year
• Your child is a US citizen with a valid SSN
• Your child is a dependent on your US tax return
• You must have at least US$3,000 of earned income (wages or self-employment)
• Starting in 2025, you must also have a valid SSN alongside your child.

Read more: What is the Child Tax Credit?

2. Child and Dependent Care Credit (CDCTC)

This credit helps offset child care costs so parents can work or look for work. You can claim up to 35% of qualifying expenses (like daycare or after-school care). The maximum claimable expenses are US$3,000, which makes the maximum credit US$1,050.

CDCTC eligibility checklist:

• You paid for care so you could work or look for work
• Your child is under 13, except for a disabled child or dependent
• Your care provider isn’t your spouse or a child under 19
• You report the provider’s details (name, SSN, or EIN) on your tax return

3. Adoption Credit

If you adopted a child in 2025—whether domestic or international—you may claim up to US$17,280 per child in qualified adoption expenses. This credit is non-refundable but can be carried forward for up to five years.

Note: The credit applies per child adopted, not per tax year.

Adoption credit eligibility checklist:

• For foreign adoptions, the credit can be claimed in the year the adoption is finalized
• You paid for qualified expenses (legal fees, court costs, travel, adoption fees)
• Your Modified Adjusted Gross Income (MAGI) is under US$259,190 for the full credit (phased out above this)
• The child is under 18, or of any age if they have special needs

4. Education Credits

If your child is pursuing higher education, two credits can help offset their tuition and fees:

1. American Opportunity Tax Credit (AOTC): Up to US$2,500 per student per year. 40% (up to US$1,000) of the credit is refundable.
2. Lifetime Learning Credit (LLC): Worth up to US$2,000 per US tax return. This credit is non-refundable.

AOTC eligibility checklist:

• The student must be enrolled at least half-time in a degree program
• The student is entering the first four years of higher education
• The student must have no prior bachelor’s degree completed
• The student’s income should be under US$80,000 to claim the full credit

LLC eligibility checklist:

• The student can take any year of post-secondary education or job training
• The student’s income should be under US$80,000 to claim the full credit
• The credit should be claimed for tuition, fees, or required supplies

Note: You can’t claim both education credits for the same student in the same year. If you receive a grant or similar assistance, subtract it from your eligible expenses.

5. Other Dependent Credit (ODC)

The ODC is available if your dependent doesn’t qualify for the Child Tax Credit. You can claim up to US$500 per dependent.

ODC eligibility checklist:

• Your dependent child is 17 or older, or another relative you support
• Your dependent is a US citizen or resident (an ITIN is acceptable)
• Your child is a dependent on your US tax return