Artículo Adopted child.. Adopted child.

id="en_US_2025_publink10008406"> Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2025, that child meets condition 7, earlier, to be a qualifying child for the child tax credit (or condition 3, later, to be a qualifying person for the ODC). Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2025 if the child was born or died in 2025 and your home was this child's home for more than half the time the child was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see Residency Test in chapter 3. Qualifying child of more than one person. A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see Qualifying Child of More Than One Person in chapter 3. Required SSN In addition to being a qualifying child for the CTC, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the Social Security Administration (SSA) before the due date of your 2025 return (including extensions). . If your qualifying child does not have the required SSN, see Credit for Other Dependents (ODC) , later. . If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the Department of Homeland Security (DHS) authorization is valid. If your child doesn’t have the required SSN, you can't use the child to claim the CTC or ACTC on either your original or amended 2025 tax return. Credit for Other Dependents (ODC) This credit is for individuals with a dependent who meets additional conditions (described later). Note: This credit is different from and in addition to the credit for child and dependent care expenses that you may also be eligible to claim. The maximum amount you can claim for this credit is $500 for each qualifying dependent. See Limits on the CTC and ODC , later. For more information about claiming the ODC, see Claiming the CTC and ODC , later. Qualifying Person for the ODC A person qualifies you for the ODC if the person meets all of the following conditions. The person is claimed as a dependent on your return. See chapter 3 for more information about claiming someone as a dependent. The person can’t be used by you to claim the CTC or ACTC. See Child Tax Credit (CTC) , earlier. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child , earlier. Example. Your sibling’s 10-year-old child lives in Mexico and qualifies as your dependent. The child is not a U.S. citizen, U.S. national, or U.S. resident alien. You can't use this dependent to claim the ODC. . You can’t use the same child to claim the CTC or ACTC, and the ODC. . Timely Issued TIN In addition to being a qualifying person for the ODC, the person must have an SSN, ITIN, or ATIN issued to the dependent on or before the due date of your 2025 return (including extensions). If the person has not been issued an SSN, ITIN, or ATIN by that date, you can’t use the person to claim the ODC on either your original or amended 2025 return. For more information, see Taxpayer Identification Number Requirements , earlier. Limits on the CTC and ODC The credit amount of your CTC or ODC may be reduced if your modified adjusted gross income (AGI) is more than the amounts shown below for your filing status. Married filing jointly — $400,000. All other filing statuses — $200,000. Modified AGI. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812. For more information about limits on the CTC and ODC, see the Instructions for Schedule 8812 (Form 1040). Claiming the CTC and ODC To claim the CTC or ODC, be sure you meet the following requirements. You must file Form 1040, 1040-SR, or 1040-NR and include the name and TIN of each dependent for whom you are claiming the CTC or ODC. You must file Schedule 8812 (Form 1040). You must file Form 8862, if applicable. See Improper Claims , earlier. You must enter a timely issued TIN on your tax return for you and your spouse (if filing jointly). See Taxpayer Identification Number Requirements , earlier. For each qualifying child under 17 for whom you are claiming the CTC, you must enter the required SSN for the child in row (3) of the Dependents section of your tax return and check the “Child tax credit” box in row (7). See Child Tax Credit (CTC) , earlier. For each dependent for whom you are claiming the ODC, you must enter the timely issued TIN for the dependent in row (3) of the Dependents section of your tax return and check the “Credit for other dependents” box in row (7). See Credit for Other Dependents (ODC) , earlier. . Don't check both the Child tax credit box and the Credit for other dependents box for the same person. . Additional Child Tax Credit (ACTC) This credit is for certain individuals who get less than the full amount of the CTC. . The ODC can’t be used to figure the ACTC. Only your CTC can be used to figure your ACTC. If you are claiming the ODC but not the CTC, you can’t claim the ACTC. . Foreign earned income. If you file Form 2555 (relating to foreign earned income), you can’t claim the ACTC. Bona fide residents of Puerto Rico. Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to be eligible to claim the ACTC. See Schedule 8812 (Form 1040) and its instructions. How to claim the ACTC. To claim the ACTC, see Schedule 8812 (Form 1040) and its instructions. Publication 17 - Additional Material Tax Tables 2025 Tax Table Caution See Line 16 in the Instructions for Form 1040 to see if you must use the Tax Table below to figure your tax. Tax Table Example Please click here for the text description of the image. Example. A married couple are filing a joint return. Their taxable income on Form 1040, line 15, is $25,300. First, they find the $25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,562. This is the tax amount they should enter in the entry space on Form 1040, line 16. If line 15 (taxable income) is— And you are— At least But less than Single Married filing jointly This column must also be used by a qualifying surviving spouse. Married filing sepa- rately Head of a house- hold Your tax is— 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31 325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44 450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56 575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69 700 725 71 71 71 71 725 750 74 74 74 74 750 775 76 76 76 76 775 800 79 79 79 79 800 825 81 81 81 81 825 850 84 84 84 84 850 875 86 86 86 86 875 900 89 89 89 89 900 925 91 91 91 91 925 950 94 94 94 94 950 975 96 96 96 96 975 1,000 99 99 99 99 1,000 1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 104 1,050 1,075 106 106 106 106 1,075 1,100 109 109 109 109 1,100 1,125 111 111 111 111 1,125 1,150 114 114 114 114 1,150 1,175 116 116 116 116 1,175 1,200 119 119 119 119 1,200 1,225 121 121 121 121 1,225 1,250 124 124 124 124 1,250 1,275 126 126 126 126 1,275 1,300 129 129 129 129 1,300 1,325 131 131 131 131 1,325 1,350 134 134 134 134 1,350 1,375 136 136 136 136 1,375 1,400 139 139 139 139 1,400 1,425 141 141 141 141 1,425 1,450 144 144 144 144 1,450 1,475 146 146 146 146 1,475 1,500 149 149 149 149 1,500 1,525 151 151 151 151 1,525 1,550 154 154 154 154 1,550 1,575 156 156 156 156 1,575 1,600 159 159 159 159 1,600 1,625 161 161 161 161 1,625 1,650 164 164 164 164 1,650 1,675 166 166 166 166 1,675 1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174 1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 2,000 2,000 2,025 201 201 201 201 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211 2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224 2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 2,325 2,350 234 234 234 234 2,350 2,375 236 236 236 236 2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 2,425 2,450 244 244 244 244 2,450 2,475 246 246 246 246 2,475 2,500 249 249 249 249 2,500 2,525 251 251 251 251 2,525 2,550 254 254 254 254 2,550 2,575 256 256 256 256 2,575 2,600 259 259 259 259 2,600 2,625 261 261 261 261 2,625 2,650 264 264 264 264 2,650 2,675 266 266