儿童税收抵免 (CTC)：2025 年的变化和注意事项

最近几天，美国国税局 (IRS) 宣布了儿童税收抵免 (CTC) 的一些重要变化。从现在开始，直到进一步的变化

The Child Tax Credit (CTC) is a valuable tax benefit that can significantly reduce the tax burden for families with children. In recent years, the IRS has made some important changes to the CTC.

儿童税收抵免 (CTC) 是一项宝贵的税收优惠，可以显着减轻有孩子的家庭的税收负担。近年来，美国国税局对 CTC 做出了一些重要的改变。

One of the most significant changes is that children who turn 17 during the tax year will no longer qualify for the CTC. This means that families with a child born in 1992 should note that their child will not be eligible for the CTC.

最重要的变化之一是，在纳税年度内年满 17 岁的儿童将不再有资格享受 CTC。这意味着有 1992 年出生孩子的家庭应注意，他们的孩子没有资格享受 CTC。

According to the new IRS guidelines, children must be under 17 years of age at the end of the tax year to remain eligible to receive this allowance. This adjustment can have a substantial impact on financial planning and tax filing for many families.

根据新的国税局指导方针，儿童在纳税年度结束时必须年满 17 岁，才有资格获得这项津贴。这一调整可能会对许多家庭的财务规划和纳税申报产生重大影响。

Here's a closer look at the basics of the Child Tax Credit in 2025:

以下是 2025 年儿童税收抵免的基础知识的详细介绍：

The Child Tax Credit is a provision designed to alleviate the tax pressure on families. It allows parents to claim up to $2,000 for each child under 17 who meets specific requirements. However, once a child reaches age 17, they lose eligibility for the CTC, although they could still qualify as a dependent for other tax credits or deductions.

儿童税收抵免是一项旨在减轻家庭税收压力的条款。它允许家长为每个 17 岁以下且符合特定要求的孩子申请最多 2,000 美元的补助。然而，一旦孩子年满 17 岁，他们就失去了 CTC 的资格，尽管他们仍然有资格作为家属获得其他税收抵免或扣除。

When a child turns 17, families can explore other alternatives, such as the Other Dependents Credit or educational tax credits. The loss of the CTC may impact the financial situation of families, but the fact that the child begins to work and contributes financially to the home can partially offset these needs.

当孩子年满 17 岁时，家庭可以探索其他替代方案，例如其他受抚养人税收抵免或教育税收抵免。失去 CTC 可能会影响家庭的财务状况，但孩子开始工作并为家庭做出经济贡献的事实可以部分抵消这些需求。

For U.S. citizens living abroad, claiming the Child Tax Credit may present additional challenges. Issues such as foreign income exclusions and variations in tax treaties can complicate the application process. These aspects should be carefully considered when evaluating eligibility for the CTC.

对于居住在国外的美国公民来说，申请儿童税收抵免可能会带来额外的挑战。外国收入排除和税收协定变化等问题可能会使申请过程复杂化。在评估 CTC 资格时应仔细考虑这些方面。

Trump Could Introduce Changes and Trump the Child Tax Credit in 2025

特朗普可能会在 2025 年引入变革并推出儿童税收抵免

The CTC could see a drastic reduction if the Donald Trump administration decides not to extend the Tax Cuts and Jobs (TJCA) act that was enacted in 2017 and expires in 2026.

如果唐纳德·特朗普政府决定不再延长 2017 年颁布并于 2026 年到期的减税和就业 (TJCA) 法案，CTC 可能会大幅减少。

This legislation had expanded the CTC to include youth up to 17 years old, a modification that was implemented during the term of former President Joe Biden. However, with Trump’s return to the White House, uncertainty remains over whether current benefits will be maintained or whether some of these changes will be reversed.

这项立法将 CTC 的范围扩大到了 17 岁以下的青少年，这是前总统乔·拜登任期内实施的一项修改。然而，随着特朗普重返白宫，目前的福利是否会得到维持，或者其中一些变化是否会被逆转，仍然存在不确定性。

The Child Tax Credit is a key component of the U.S. tax system that provides up to $2,000 per qualifying child to families with incomes within certain limits. Currently, the limits to access these benefits are $200,000 for individual taxpayers and $400,000 for couples filing joint returns.

儿童税收抵免是美国税收制度的重要组成部分，为收入在一定限额内的家庭提供每名符合资格的儿童最高 2,000 美元的税收抵免。目前，个人纳税人获得这些福利的限额为 20 万美元，联合申报纳税的夫妇则为 40 万美元。

If the TJCA is not extended, income thresholds could decrease dramatically, limiting access to these credits to individual taxpayers with incomes up to $75,000 and $110,000 for couples. This situation could affect millions of families, modifying their financial planning and access to economic support based on raising children.

如果 TJCA 不延长，收入门槛可能会大幅降低，从而限制收入不超过 75,000 美元的个人纳税人和收入不超过 110,000 美元的夫妇获得这些抵免额。这种情况可能会影响数百万家庭，改变他们的财务规划和基于抚养孩子的经济支持。