If you’re a U.S. expat parent living in Hong Kong, China, or Macau, understanding child tax credit eligibility criteria can help you maximize key benefits while staying compliant with the IRS. Below is a simple overview of the rules you need to know, especially as recent legislative changes affect filings for the 2025 tax year and beyond.

Understand child tax credit basics

The Child Tax Credit (CTC) can reduce your U.S. tax bill by up to $2,200 per qualifying child in 2025. You have to meet certain criteria that the IRS has established, including relationship, age, citizenship, residency, and income requirements. As an American living abroad, you can still qualify for this credit if you file a U.S. tax return and meet all eligibility conditions.

Key points at a glance

  • Qualifying child must be age 16 or under at the end of the tax year.
  • Must be a U.S. citizen, national, or resident alien, and live with you for at least six months of the year.
  • Both you and your child generally need valid Social Security numbers to claim the credit starting in 2025.
  • The credit phases out as income rises above $200,000 for single filers or $400,000 for those married filing jointly.

If you’re unsure whether your children meet certain conditions, you can review our article on claiming dependents on taxes for more details on who qualifies as a dependent.

Compare 2024 to 2025 rules

If you filed for the Child Tax Credit in 2024, the main difference for 2025 is the requirement for valid Social Security numbers for both you (or your spouse, if filing jointly) and your children. This new rule was introduced by the One Big Beautiful Bill signed in July 2025, which also increased the maximum credit from $2,000 to $2,200.

2024 highlights

  • Credit amount was $2,000 per eligible child.
  • Children needed to pass seven eligibility tests (age, relationship, support, dependent status, citizenship, residence, and income).

2025 changes

  • Credit increased to $2,200 per child.
  • Previous seven tests still apply, plus an eighth requiring valid SSNs for you and each qualifying child.
  • Higher income thresholds remain $200,000 for single filers and $400,000 for married couples filing jointly.

For more information on the rules in effect before 2025, explore our guide to the child tax credit 2025.

Confirm valid social security number

Securing a valid Social Security number (SSN) for both you and your child is crucial for claiming the credit in 2025. If your child was born abroad, you might need to visit a U.S. Consulate or Embassy to file for a Consular Report of Birth Abroad and SSN application. Keep in mind that using an Individual Taxpayer Identification Number (ITIN) for your child will generally make you ineligible for the CTC starting in 2025.

Tips for obtaining an SSN abroad

  • Schedule your appointment with the U.S. Embassy or Consulate as early as possible.
  • Gather required documents like your child’s birth certificate, Consular Report of Birth Abroad, and proof of your identity.
  • Wait times can vary, so keep an eye on your application status in case of delays.

Check your income thresholds

To receive the full Child Tax Credit, your annual income must not exceed specific limits. The credit starts to phase out above $200,000 for single filers and $400,000 for joint filers. If you earn more, you may still be eligible, but your credit will be reduced accordingly.

Additional Child Tax Credit

Depending on your situation, you may also qualify for the Additional Child Tax Credit (ACTC). This portion of the CTC can be refundable, meaning you can claim up to $1,700 per child as a refund if your credit is larger than your tax liability. However, you typically need at least $2,500 in earned income to be eligible. You can find out more in our article on child tax credit income limits.

Explore additional credit options

If your child (or other dependent) does not meet CTC requirements, you might qualify for the Credit for Other Dependents. This provides up to $500 per qualifying dependent. The same income thresholds of $200,000 ($400,000 if married filing jointly) generally apply.

  • Children over age 16.
  • College students up to age 23 (full-time).
  • Other relatives who may not meet the criteria for the Child Tax Credit.

For more insights on claiming these other deductions and credits, take a look at dependents and tax deductions.

Filing as a U.S. expat can involve more than just confirming your child tax credit eligibility criteria. You may also need to provide additional forms or statements to claim the Foreign Earned Income Exclusion and Foreign Tax Credit. Even if you live abroad, the IRS typically still wants to see a U.S. return.

Basic steps to file

  1. Gather your documents.
  • W-2s, 1099s, or foreign equivalents.
  • Bank statements from local and U.S. accounts.
  • Proof of your child’s SSN, birth certificate, or other relevant documents.
  1. Choose whether you’ll file a joint or separate return.
  2. Complete Form 1040, plus any additional schedules for foreign income.
  3. Claim the Child Tax Credit on Schedule 8812 if you meet the requirements.
  4. File electronically or by mail. Make sure to check the IRS deadlines, which may differ for expats.

If you need a more in-depth overview, check out our post on filing taxes with dependents to ensure you’re covering all your bases.

Frequently asked questions (FAQ)

Do I need a Social Security number to claim the Child Tax Credit in 2025?

Yes. Both you (and your spouse if filing jointly) and your qualifying child must have valid SSNs for U.S. employment. Old rules allowed you to use an ITIN for the child, but the One Big Beautiful Bill changed this starting in 2025.

What if my child was born abroad and doesn’t have a Social Security number yet?

You’ll need to apply for one through a U.S. Embassy or Consulate. Ideally, start the process well before you file to ensure you have the SSN by the tax return due date.

How do I prove my child lived with me for at least six months?

Official documents such as school or medical records listing your child’s name and address can show you and your child shared a home. You might also get a letter on official letterhead from a school or healthcare provider confirming the residency period.

Can I claim the Child Tax Credit if I file late?

Both you and your child must have valid SSNs issued before the return is due, including extensions. If you’re granted an extension, make sure the SSN is processed before you file.

What if my income is above the threshold?

If your income is over $200,000 (or $400,000 if married filing jointly), the Child Tax Credit phases out. You’ll either get a reduced credit or none at all, depending on how high your income is above the limit.

Key takeaways

  • To secure the Child Tax Credit, you and your child must fulfill all IRS tests, including valid SSNs by 2025.
  • The credit can be worth up to $2,200 per child, with partial credits still possible if your income exceeds the phaseout limit.
  • Keep an eye on the Additional Child Tax Credit, which could lead to a refundable benefit of up to $1,700 per child if your earnings exceed $2,500.
  • If your child doesn’t qualify for the CTC, you may claim the Credit for Other Dependents worth up to $500.
  • Living overseas does not disqualify you from the credit, but you need to follow standard U.S. filing rules and deadlines.

At American Pacific Tax, we want you to feel confident about claiming all the tax benefits you deserve. Whether you need guidance on tax benefits for expatriate families or help with the tax credits for families abroad, our friendly team is here to help you navigate your options. If you have more questions, reach out for personalized advice so that you can focus on what truly matters — your family.