Florida does not have a state child tax credit. The state has no personal income tax, so there is no state return on which to claim one and no state-level supplement to federal child benefits. Florida parents instead claim the federal Child Tax Credit, worth up to $2,200 per qualifying child for the 2025 tax year, along with the federal Child and Dependent Care Credit if they pay for daycare or similar care while they work.1Florida Department of Revenue. Child Care Tax Credits Program2Tax Policy Center. What Is the Child Tax Credit
Roughly 31 other states layer a state child tax credit or earned income credit on top of the federal benefit. Florida is not one of them. Nothing about living in Florida changes the federal credit itself, and there are no extra state forms to file to claim it.
The Federal Child Tax Credit
The One Big Beautiful Bill Act, signed into law in 2025, permanently set the maximum Child Tax Credit at $2,200 per qualifying child, up from the $2,000 level in place since 2018. Without that legislation, the credit would have dropped back to $1,000 per child after the 2017 Tax Cuts and Jobs Act provisions expired. Starting in 2026, the $2,200 maximum is indexed for inflation and will rise automatically in future years.2Tax Policy Center. What Is the Child Tax Credit3National Taxpayers Union Foundation. Addressing Affordability Through the Child Tax Credit
Which Children Qualify
A child qualifies if they were under 17 at the end of the tax year, lived with you for more than half the year, and did not provide more than half of their own support. The child must be your son, daughter, stepchild, foster child, sibling, step-sibling, or a descendant of any of these, and you must claim them as a dependent on your return. The child must also be a U.S. citizen, U.S. national, or U.S. resident alien with a valid Social Security number issued before the return’s due date.4Internal Revenue Service. Child Tax Credit
Income Limits
The full $2,200 is available to single filers with income up to $200,000 and married couples filing jointly with income up to $400,000. Above those thresholds, the credit drops by $50 for every $1,000 of additional income.5H&R Block. Child Tax Credit
How Much Can Come Back as a Refund
Most of the Child Tax Credit is nonrefundable. It can take your federal tax bill to zero, but by itself it will not generate a refund beyond that. The refundable piece is called the Additional Child Tax Credit. For the 2025 tax year, it is capped at $1,700 per qualifying child.6Center on Budget and Policy Priorities. Policy Basics: The Child Tax Credit
To get any of the refundable portion, you need earned income of at least $2,500. The refund equals 15 percent of your earnings above that $2,500 floor, up to the $1,700 per-child cap. Families earning less than $2,500 receive nothing from the credit, and families earning only modestly more receive less than the full amount.6Center on Budget and Policy Priorities. Policy Basics: The Child Tax Credit
By law, the IRS cannot issue a refund that includes the Additional Child Tax Credit before mid-February, no matter how early you file.4Internal Revenue Service. Child Tax Credit
The Parent SSN Requirement
Under current law, at least one parent on the return must have a Social Security number for the family to claim the credit. The child must also have an SSN. A family where both parents file using Individual Taxpayer Identification Numbers cannot claim the credit, even if the children are U.S. citizens with their own SSNs. The Brookings Institution has cited estimates that more than 4.5 million children, most of them U.S. citizens, could lose eligibility because of this provision.2Tax Policy Center. What Is the Child Tax Credit7Brookings Institution. Reconciliation Provisions Impacting Immigrants and Their Families
How to Claim It
File Form 1040 and attach Schedule 8812 (Credits for Qualifying Children and Other Dependents). There are no Florida forms involved.4Internal Revenue Service. Child Tax Credit
Shared Custody
When parents are divorced or separated, only one of them can claim a given child in a given year. The IRS treats the “custodial parent” as the one with whom the child spent the greater number of nights during the year, and that parent is the default claimant. The custodial parent can release the claim to the other parent by signing IRS Form 8332. A Florida divorce decree or parenting agreement that assigns the credit to the noncustodial parent does not satisfy the IRS on its own. The signed Form 8332 is what the IRS requires, and Florida courts may order a custodial parent to sign it.8The Florida Bar. Custody Determination: Who Gets the Dependency Exemption and Child Tax Credit
The Federal Child and Dependent Care Credit
If you pay for daycare, after-school care, or a similar arrangement so that you (and your spouse, if married) can work or look for work, you may also qualify for the federal Child and Dependent Care Credit. It applies to care for a dependent under age 13, or a spouse or dependent of any age who cannot care for themselves. Qualifying expenses are capped at $3,000 for one dependent and $6,000 for two or more.9Internal Revenue Service. Child and Dependent Care Credit Information
The credit equals 20 to 35 percent of those expenses depending on income. Families earning under $15,000 get the 35 percent rate; above $43,000, the rate drops to 20 percent. In dollar terms, the credit ranges from roughly $600 to $1,050 for one child and $1,200 to $2,100 for two or more.10Fidelity Investments. Child and Dependent Care Tax Credit The One Big Beautiful Bill Act raised the statutory credit rate for low- and moderate-income families beginning in 2026 and lifted the cap on dependent care flexible spending account contributions from $5,000 to $7,500.11Tax Policy Center. 2025 Reconciliation Law Makes Some Modest Changes to Child Care Tax Benefits
Unlike the Child Tax Credit, this credit is entirely nonrefundable. It can reduce what you owe but will not produce a refund on its own. Claim it on Form 2441, filed with Form 1040.
Florida Programs That Help Families Indirectly
Florida has created several tax credit programs tied to children, but these are claimed by businesses or nonprofits rather than by parents. Knowing they exist is useful because they can affect what your family receives through other channels.
The Child Care Tax Credit for employers, enacted in 2024 and codified as Section 402.261, Florida Statutes, lets businesses claim credits against certain state taxes when they pay for an employee’s child care, operate a child care facility for employees, or launch a new facility. If your employer participates, you may see child care benefits at work that are driven by this credit. The program is funded at $5 million statewide per year and operates on a first-come, first-served basis.1Florida Department of Revenue. Child Care Tax Credits Program12Florida Legislature. Section 402.261, Florida Statutes
The Florida Tax Credit Scholarship and the Family Empowerment Scholarship both fund private school tuition and related educational costs for K-12 students. Income caps on the Tax Credit Scholarship were removed starting in the 2023-2024 school year, though priority still goes to households at or below 185 percent of the federal poverty level and to children in foster care. Average scholarship awards for 2023-2024 ran from roughly $7,700 to $8,400 depending on grade. Families apply through approved Scholarship Funding Organizations, and a student cannot receive both scholarships at once.13Florida Department of Education. Florida Tax Credit Scholarship14Florida Department of Education. Florida Tax Credit Scholarship FAQs15Florida Legislature. Section 1002.394, Florida Statutes
The Strong Families Tax Credit, created in 2021 and capped at $40 million per state fiscal year as of 2024-2025, funds nonprofits that work with at-risk families, including programs for child abuse prevention, fatherhood support, families of children with disabilities, and workforce development.16Florida Senate. Section 402.62, Florida Statutes
None of these are credits a parent claims on a tax return. For a Florida family’s own tax filing, the Child Tax Credit and the Child and Dependent Care Credit on your federal 1040 are the credits that put money back in your pocket.