How the 2025 Child Tax Credit Rules Impact Single Parents

For many single parents, applying for available federal tax credits and deductions can be a lifeline to support their families each year.

The first step begins by selecting the appropriate filing status, which can help you claim popular family tax breaks, like the Child Tax Credit (CTC), and potentially result in a larger tax refund. For qualifying families, a refund can help cover basic expenses related to your child or household finances. So planning accordingly and knowing which tax breaks are available for you is essential, especially this year.

That’s because the Trump administration’s so-called ‘One Big Beautiful Bill’ includes new rules that impact the Child Tax Credit amount and who qualifies for the family tax break.

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Here are some tax tips and changes you should consider if you’re a single parent.

File as a Head of Household

Navigating tax season with children doesn’t have to be intimidating, but before diving into tax credits, you should know your tax filing status.

Selecting the correct filing status on your tax return can help you maximize your tax savings as a single parent. The Head of Household filing status offers two main benefits:

You’ll be eligible for a larger standard deduction, and tax brackets are wider. That will come in handy when claiming certain tax breaks.

For instance, for the 2025 tax year, the standard deduction for a head of household filer is $23,625. Meanwhile, single filers are eligible for a deduction up to $15,750.

To qualify for the Head of Household filing status, you must meet the following criteria:

• Maintain a home for a qualifying person — this can include a child or a dependent
• Contribute more than half the cost of maintaining a household
• Are considered unmarried on the last day of the taxable year

If you believe you meet the Head of Household filing status criteria, that can make a significant difference in the amount of cash you may qualify for through a tax refund, like the Child Tax Credit.

Bigger Child Tax Credit in 2025

Parents and caregivers with dependent children under 17 can look forward to an enhanced tax break come tax filing season.

• Trump’s tax and spending package increases the federal Child Tax Credit from $2,000 to $2,200 per qualifying child, and indexes the amount to inflation annually.
• The maximum refundable portion is worth $1,700 in 2025. That’s the amount you can claim for tax returns generally filed in early 2026.

However, the amount you receive depends on your modified adjusted gross income (MAGI), the number of qualifying dependent children you have, and your filing status.

For example, the CTC begins to phase out when your MAGI exceeds $200,000 if you file as single, a head of household, or a qualifying widower. That means, if you’re a single parent, you can claim up to $2,200 per qualifying child if you earn less than that income threshold.

Folks who are married filing separately are ineligible for the CTC, and those filing jointly would have their credit phase out once their combined incomes surpass $400,000.

There’s also another major change that impacts who is eligible for the federal Child Tax Credit. To claim the CTC, the child and taxpayer (parent or guardian) must have a Social Security number.

For more information about the current child tax credit, see How Much is the Child Tax Credit for 2025?

Child Tax Credit 2025: New rules impact some parents

As mentioned, new rules for the child tax credit in 2025 affect the eligibility of some households, particularly mixed-status families.

Trump’s new policy requires children and parents or guardians to have a Social Security number to claim the federal child tax credit. This means that mixed-status households, including those with U.S. citizen children, are no longer eligible for the tax credit.

According to the Center for Migration Studies, as many as 4.5 million citizen and legally permanent resident children with SSNs will no longer qualify for the child tax credit under Trump’s new tax guidance.

Some states will be impacted more harshly than others, as an example:

• In California, an estimated 910,000 children would no longer qualify for the CTC
• In Texas, 875,000 U.S. citizen children would not qualify for the tax break
• In Florida, as many as 247,000 children would be prohibited from claiming the credit

Previously, parents who did not have a SSN were able to use an individual taxpayer identification number (ITIN) when filing their tax return to claim the CTC.

Don’t forget about other family tax breaks

While the child tax credit is a popular tax credit for families, there are also other tax breaks available for qualifying households. Some of these family tax breaks are enhanced starting in 2025.

• The Earned Income Tax Credit (EITC) is a refundable credit for low-and moderate-income workers with or without children.
• There’s an enhanced adoption tax credit for the 2025 tax year, and it’s worth up to $17,280.
• The Child and Dependent Care Tax Credit was permanently increased in Trump’s megabill, allowing households to claim 50% for qualifying expenses.

Lastly, if you’re not sure where to get started, it’s recommended that you seek guidance from a certified public accountant (CPA) or tax professional to help you determine which credits and deductions you may be eligible for.

Related Content

• 2025 Family Tax Credits: Four IRS Changes That Can Save You Money
• Trump’s ‘One Big, Beautiful Bill’ With Trillions in Tax Cuts: What to Know
• Biggest Winners and Losers in Trump’s New Tax Plan