19 — Child Tax Credit Updated for tax year 2025

What this line means

The nonrefundable portion of the Child Tax Credit and the Credit for Other Dependents. For 2025, the Child Tax Credit is up to $2,000 per qualifying child under age 17. This line shows the portion that reduces your tax — it cannot reduce your tax below zero. Any remaining credit that you qualify for but cannot use here becomes the refundable Additional Child Tax Credit on line 28.

Does this apply to you?

• You have a child under age 17 at the end of 2025 who is a U.S. citizen or resident
• You claim a dependent who does not qualify for the Child Tax Credit but qualifies for the $500 Credit for Other Dependents
• Your modified AGI is below $200,000 (single) or $400,000 (married filing jointly)

Easy to overlook

The Credit for Other Dependents is also on this line Line 19 is not just the Child Tax Credit. It also includes the $500 Credit for Other Dependents — for qualifying relatives, dependent parents, or children age 17 and older who do not qualify for the full CTC. Filers with older dependents often skip this line thinking it only applies to young children. ¹ [SOURCE: IRS Schedule 8812 Instructions — Child Tax Credit]

The CTC phase-out is generous but still catches high earners The $2,000 per child credit starts reducing by $50 for every $1,000 of modified AGI above $200,000 (single) or $400,000 (MFJ). That means a married couple with two children does not lose the entire credit until income exceeds $480,000. But filers just above the threshold sometimes assume they get zero credit when they actually get a partial amount. ² [SOURCE: General filing pattern — CTC confused with additional CTC]

Watch out for this

Confusing line 19 (nonrefundable CTC) with line 28 (refundable Additional Child Tax Credit). Line 19 can only reduce your tax to zero — it cannot generate a refund by itself. If you qualify for more CTC than you have tax liability, the excess (up to $1,700 per child for 2025) becomes refundable on line 28. Both lines are needed to get the full credit.

Related lines on your return

• Line 28 — Form 1040 — Additional Child Tax Credit; the refundable portion that can generate a refund
• Schedule 8812 — Form 1040 — Detailed calculation for both the CTC and Additional CTC
• Line 18 — Form 1040 — Total tax before credits; the CTC on line 19 reduces this amount