What changed
Schedule 8812 lists three What’s New items. The maximum credit rises to $2,200 per qualifying child, with up to $1,700 refundable. From 2025 the filer must have a valid SSN to claim the CTC or ACTC. On a joint return one spouse needs a valid SSN and the other needs an SSN or an ITIN issued by the return’s due date. The third item points parents to Form 4547 for Trump accounts.