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requisitos","articleBody":"El crédito tributario por hijos (Child Tax Credit, CTC) es un beneficio fiscal que se concede a las familias con hijos que reúnan los requisitos necesarios. Se creó en 1997 como parte de la Ley de Alivio Fiscal para ayudar a reducir la carga financiera de las familias con hijos. Actualmente, proporciona una desgravación fiscal de 2.000 dólares por hijo, con un máximo de 1.700 dólares reembolsables en 2024 y 2025. En 2021, el CTC se amplió temporalmente tras la aprobación del Plan de Rescate Estadounidense firmado por el expresidente Joe Biden. Ese año, el crédito fiscal se elevó a $3.600 por hijo menor de seis años y a $3.000 por hijo de entre 6 y 17 años, y también se hizo totalmente reembolsable. Sin embargo, esta ampliación finalizó en 2022, con lo que la desgravación volvió a los niveles anteriores a 2021. Los contribuyentes pueden solicitar el CTC por cada hijo que cumpla los requisitos y que tenga un número de la Seguridad Social válido para trabajar en Estados Unidos. Según el Servicio de Impuestos Internos (IRS), el dependiente debe cumplir los siguientes requisitos: Las personas que reúnan todos los requisitos y cuyos ingresos anuales no superen los $200.000 (o $400.000 para declarantes conjuntos) pueden optar al importe íntegro del crédito tributario por hijos por cada hijo que reúna los requisitos. Cualquiera puede comprobar si cumple los requisitos en el sitio web del IRS. El crédito tributario por hijos puede solicitarse al indicar los hijos y otras personas a cargo en el formulario 1040, Declaración del impuesto sobre la renta de las personas físicas de Estados Unidos, y al adjuntar el anexo 8812, Créditos por hijos y otras personas a cargo que reúnan los requisitos. El IRS afirma que, aunque algunas personas no están obligadas a declarar impuestos, deben presentar una declaración de la renta para reclamar el CTC. Quienes no hayan presentado la declaración de la renta en años anteriores, pero reúnan los requisitos, pueden solicitar el crédito con carácter retroactivo presentando las declaraciones de la renta correspondientes. No. El CTC no modificará la cantidad de otras prestaciones federales, como el seguro de desempleo o Medicaid. Para el ejercicio fiscal de 2025, el CTC se mantiene en $2.000 por cada hijo que cumpla los requisitos, con una parte reembolsable de hasta $1.700. Los umbrales de ingresos se mantienen en $200.000 para los declarantes solteros y $400.000 para las parejas casadas que presentan una declaración conjunta antes de que el crédito comience a reducirse gradualmente. A menos que el Congreso apruebe una prórroga, el CTC volverá a ser de $1.000 por hijo en 2026, la cantidad que era antes de que la Ley de recortes de impuestos y empleos de 2017 (TCJA) duplicara el beneficio. Los umbrales de ingresos también volverán a los niveles anteriores a la TCJA: $110.000 para las parejas casadas que presenten una declaración conjunta y $75.000 para todos los demás declarantes. Por ley, el IRS no puede liberar un reembolso para una declaración reclamando el crédito tributario adicional por hijos hasta mediados de febrero. Para los declarantes anticipados que reclaman el CTC, se espera que los reembolsos lleguen alrededor del 3 de marzo de 2025, si presentaron electrónicamente, optaron por el depósito directo y su declaración no contenía errores. Los declarantes en papel deberán esperar plazos de tramitación más largos. Los errores al reclamar el CTC pueden dar lugar a retrasos en el reembolso o a denegaciones por parte del IRS. Si el IRS deniega su solicitud: Además del crédito fiscal federal por hijos, algunos estados, como California, Colorado y Nueva York, ofrecen sus propios CTC estatales. 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_dn"><span>Seleccione:</span><div class="ed" data-dtm-region="header_cabecera_edicion"><ul class="_ls _df"><li id="edition_head" class="ed_a">- - -</li><li data-edition="el-pais" data-edition-redirect="https://elpais.com/s/setEspana.html?ed=el-pais_ham"><a href="https://elpais.com"><span>España</span></a></li><li data-edition="el-pais-america" data-edition-redirect="https://elpais.com/s/setAmerica.html?ed=es_despl"><a href="https://elpais.com/america/"><span>América</span></a><ul class="ed_l"><li data-edition="el-pais-mexico" data-edition-head-txt="América" data-edition-redirect="https://elpais.com/s/setMexico.html?ed=mx_despl"><a href="https://elpais.com/mexico/"><span>México</span></a></li><li data-edition="el-pais-colombia" data-edition-head-txt="América" data-edition-redirect="https://elpais.com/s/setColombia.html"><a href="https://elpais.com/america-colombia/"><span>Colombia</span></a></li><li data-edition="el-pais-chile" data-edition-head-txt="América" data-edition-redirect="https://elpais.com/s/setChile.html"><a href="https://elpais.com/chile/"><span>Chile</span></a></li><li data-edition="el-pais-argentina" data-edition-head-txt="América" data-edition-redirect="https://elpais.com/s/setArgentina.html"><a href="https://elpais.com/argentina/"><span>Argentina</span></a></li></ul></li><li data-edition="el-pais-us" data-edition-redirect="https://elpais.com/s/setUs.html?ed=us_despl"><a href="https://elpais.com/us/"><span>US Español</span></a></li><li data-edition="el-pais-in-english" data-edition-redirect="https://elpais.com/s/setEnglish.html?ed=eng_despl"><a href="https://english.elpais.com"><span>US English</span></a></li></ul></div></div><div class="x_ep _df"><div class="x_bh"><button class="btn btn-h btn-i ep_m" id="btn_open_hamburger" aria-label="Desplegar menú"><svg class="" viewBox="0 0 40 40"><use xlink:href="#svg-hamburguesa"></use></svg></button></div><span class="ep_l"><a class="ep_e _db" href="https://elpais.com" 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US</a></span></div><nav class="cs_m"><div class="sm _df"><a href="https://elpais.com/us/" class="">US</a><a href="https://elpais.com/us/actualidad" class="">Actualidad</a><a href="https://elpais.com/internacional/" class="">Mundo</a><a href="https://elpais.com/opinion/" class="">Opinión</a><a href="https://elpais.com/us/migracion/" class="">Inmigración</a><a href="https://elpais.com/ciencia/" class="">Ciencia / Materia</a><a href="https://elpais.com/salud-y-bienestar/" class="">Salud y Bienestar</a><a href="https://elpais.com/us/entretenimiento/" class="">Entretenimiento</a><a href="https://elpais.com/deportes/" class="">Deportes</a></div></nav></div></div><div id="ad-ntsd-bd" class="ad ad-nstd-bd _df"></div></header></header><article class="a _g _g-lg _g-o"><header class="a_e _g _g-xs"><div class="a_e_txt _df"><div class="a_k _df"><a class="a_k_n" href="https://elpais.com/noticias/impuestos/">Impuestos</a></div><h1 class="a_t">Child tax credit: cómo solicitarlo y qué cambios tendrá en 2025</h1><h2 class="a_st">Para el ejercicio fiscal actual, el crédito se mantiene en 2.000 dólares por cada hijo que cumpla con los requisitos</h2></div><div class="a_e_m"><figure class="a_m a_m-h "><span class="a_m_w _db"><img alt="Teresa Williams" decoding="auto" class="_re a_m-h" height="276" srcSet="https://imagenes.elpais.com/resizer/v2/TA2OD3XKGRCNBNFHIJUKU3V7WI.jpg?auth=08a9d9d5db4f7280141dfb97b72f833c9f8372a64c653b7ef0b434b53383af6c&width=414 414w,https://imagenes.elpais.com/resizer/v2/TA2OD3XKGRCNBNFHIJUKU3V7WI.jpg?auth=08a9d9d5db4f7280141dfb97b72f833c9f8372a64c653b7ef0b434b53383af6c&width=828 640w,https://imagenes.elpais.com/resizer/v2/TA2OD3XKGRCNBNFHIJUKU3V7WI.jpg?auth=08a9d9d5db4f7280141dfb97b72f833c9f8372a64c653b7ef0b434b53383af6c&width=980 1000w,https://imagenes.elpais.com/resizer/v2/TA2OD3XKGRCNBNFHIJUKU3V7WI.jpg?auth=08a9d9d5db4f7280141dfb97b72f833c9f8372a64c653b7ef0b434b53383af6c&width=1200 1200w" width="414" sizes="(min-width:1199px)1155px,(min-width:1001px)95vw,(min-width:768px)767px,100vw" src="https://imagenes.elpais.com/resizer/v2/TA2OD3XKGRCNBNFHIJUKU3V7WI.jpg?auth=08a9d9d5db4f7280141dfb97b72f833c9f8372a64c653b7ef0b434b53383af6c&width=414" loading="eager"/></span><figcaption class="a_m_p"><span>Teresa Williams y sus hjijos Tamar y JJ, en su apartamento en Washington, en enero de 2024.</span><span class="a_m_m">Marvin Joseph (Getty Images)</span></figcaption></figure></div></header><div class="a_md _g _g-xs "><figure class="a_md_i a_m-h c_m--nf"><span class="a_m_w _db"><img alt="Alonso Martínez" decoding="auto" class="_re lazyload a_m-h" height="100" width="100" src="https://imagenes.elpais.com/resizer/v2/https%3A%2F%2Fs3.amazonaws.com%2Farc-authors%2Fprisa%2F88f1fd61-6617-44e3-b7f7-b0d183270388.png?auth=51199704d48acbeb86760e3923bb08c5ed48e6293f5e8d24a2b096d45ae0144b&width=100&height=100&smart=true" loading="lazy"/></span></figure><div class="a_md_txt"><div class="a_md_a" data-dtm-region="articulo_firma"><a href="https://elpais.com/autor/jordi-alonso-martinez-yanez/#?rel=author_top" title="Ver todas las noticias de Alonso Martínez" class="a_md_a_n">Alonso Martínez</a></div><div class="a_md_f"><span><a href="https://elpais.com/hemeroteca/2025-02-13/" data-date="2025-02-13T23:52:46+01:00"><time data-date="2025-02-13T23:52:46+01:00" dateTime="2025-02-13T23:52:46+01:00" id="article_date_p">13 feb 2025 - 23:52<abbr title="Central European Time">CET</abbr></time></a></span></div><div class="w_rs" data-dtm-region="articulo_botonera-social"><div class="w_rs_i"><a class="_btn hidden" href="whatsapp://send?text=Child%20tax%20credit%3A%20c%C3%B3mo%20solicitarlo%20y%20qu%C3%A9%20cambios%20tendr%C3%A1%20en%202025%0D%0A%0D%0Ahttps%3A%2F%2Felpais.com%2Fus%2Feconomia%2F2025-02-13%2Fchild-tax-credit-como-solicitarlo-y-que-cambios-tendra-en-2025.html%3Fssm=whatsapp_CC" data-action="share/whatsapp/share" data-param-description="Child tax credit: cómo solicitarlo y qué 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href="https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Felpais.com%2Fus%2Feconomia%2F2025-02-13%2Fchild-tax-credit-como-solicitarlo-y-que-cambios-tendra-en-2025.html%3Fssm=LK_CC" data-param-description="Child tax credit: cómo solicitarlo y qué cambios tendrá en 2025" data-param-href="https://elpais.com/us/economia/2025-02-13/child-tax-credit-como-solicitarlo-y-que-cambios-tendra-en-2025.html" data-param-text="Child tax credit: cómo solicitarlo y qué cambios tendrá en 2025" data-param-url="https://elpais.com/us/economia/2025-02-13/child-tax-credit-como-solicitarlo-y-que-cambios-tendra-en-2025.html" target="_blank" rel="noopener noreferrer" data-share-track-dtm="linkedin" id="btn_share_linkedin_898"><svg class="icon_social_linkedin" viewBox="0 0 26 26"><title>Linkedin</title><use xlink:href="#svg-linkedin"></use></svg></a></div><div class="w_rs_i"><a class="_btn rs_l" href="https://elpais.com/us/economia/2025-02-13/child-tax-credit-como-solicitarlo-y-que-cambios-tendra-en-2025.html#?prm=copy_link" data-share-track-dtm="copiar_url" id="btn_share_link_26"><svg class="icon_social_link" viewBox="0 0 26 26"><title>Copiar enlace</title><use xlink:href="#svg-link"></use></svg></a></div><div class="w_rs_i"><a class="_btn rs_c" href="#comentarios" data-share-track-dtm="eskup" id="btn_share_comments_26"><svg class="icon_social_comments" viewBox="0 0 26 26"><title>Comentarios</title><use xlink:href="#svg-comentarios"></use></svg></a></div></div></div></div><div class="a_c clearfix" data-dtm-region="articulo_cuerpo"><p class="">El crédito tributario por hijos (Child Tax Credit, CTC) es un <a href="https://elpais.com/us/2024-12-30/guia-para-hacer-los-taxes-estos-son-los-documentos-que-necesitara.html">beneficio fiscal</a> que se concede a las familias con hijos que reúnan los requisitos necesarios. Se creó en 1997 como parte de la Ley de Alivio Fiscal para ayudar a reducir la carga financiera de las familias con hijos. Actualmente, proporciona una desgravación fiscal de 2.000 dólares por hijo, con un máximo de 1.700 dólares reembolsables en 2024 y 2025.</p><p class="">En 2021, el CTC se amplió temporalmente tras la aprobación del Plan de Rescate Estadounidense firmado por el expresidente Joe Biden. Ese año, el crédito fiscal se elevó a $3.600 por hijo menor de seis años y a $3.000 por hijo de entre 6 y 17 años, y también se hizo totalmente reembolsable. Sin embargo, esta ampliación finalizó en 2022, con lo que la desgravación volvió a los niveles anteriores a 2021.</p><h3 class="">¿Quién tiene derecho al CTC?</h3><p class=""><a href="https://elpais.com/us/economia/2025-01-15/deducciones-y-creditos-claves-para-reducir-los-pagos-de-los-taxes.html">Los contribuyentes</a> pueden solicitar el CTC por cada hijo que cumpla los requisitos y que tenga un número de la Seguridad Social válido para trabajar en Estados Unidos. Según el Servicio de Impuestos Internos (IRS), el dependiente debe cumplir los siguientes requisitos:</p><ul><li><span>Ser menor de 17 años a finales del año en curso.</span></li><li><span>Ser hijo, hijastro, hijo acogido que cumpla los requisitos, hermano (incluyendo hermanastros y medios hermanos) o descendiente de alguno de ellos.</span></li><li><span>No aportar más de la mitad de su propia manutención durante el año.</span></li><li><span>Haber convivido con la persona que solicita el crédito durante más de la mitad del año.</span></li><li><span>Ser declarado dependiente en la declaración de la renta.</span></li><li><span>Ser ciudadano estadounidense, nacional de Estados Unidos o extranjero residente en Estados Unidos.</span></li></ul><p class="">Las personas que reúnan todos los requisitos y cuyos ingresos anuales no superen los $200.000 (o $400.000 para declarantes conjuntos) pueden optar al importe íntegro del crédito tributario por hijos por cada hijo que reúna los requisitos. Cualquiera puede comprobar si cumple los requisitos en el sitio web del IRS.</p><h3 class="">Cómo solicitar el crédito tributario por hijos</h3><p class="">El crédito tributario por hijos puede solicitarse al indicar los hijos y otras personas a cargo en el <a href="https://www.irs.gov/forms-pubs/about-form-1040" target="_blank">formulario 1040, Declaración del impuesto sobre la renta de las personas físicas de Estados Unidos</a>, y al adjuntar el <a href="https://www.irs.gov/forms-pubs/about-schedule-8812-form-1040" target="_blank">anexo 8812</a>, Créditos por hijos y otras personas a cargo que reúnan los requisitos.</p><h3 class="">¿Qué pasa si una persona no ha presentado declaración de impuestos?</h3><p class="">El IRS afirma que, aunque algunas personas no están obligadas a declarar impuestos, deben presentar una declaración de la renta para reclamar el CTC. Quienes no hayan presentado la declaración de la renta en años anteriores, pero reúnan los requisitos, pueden solicitar el crédito con carácter retroactivo presentando las declaraciones de la renta correspondientes.</p><h3 class="">¿Puede afectar a otras prestaciones públicas?</h3><p class="">No. El CTC no modificará la cantidad de otras prestaciones federales, como el seguro de desempleo o Medicaid.</p><h3 class="">¿Cómo cambiará el crédito tributario por hijos en 2025?</h3><p class="">Para el <a href="https://elpais.com/us/2024-12-27/temporada-de-taxes-ciudadanos-residentes-que-trabajan-en-el-pais-e-inmigrantes-deben-rendir-cuentas.html">ejercicio fiscal de 2025,</a> el CTC se mantiene en $2.000 por cada hijo que cumpla los requisitos, con una parte reembolsable de hasta $1.700. Los umbrales de ingresos se mantienen en $200.000 para los declarantes solteros y $400.000 para las parejas casadas que presentan una declaración conjunta antes de que el crédito comience a reducirse gradualmente.</p><h3 class="">¿Qué pasa después de 2025?</h3><p class="">A menos que el Congreso apruebe una prórroga, el CTC volverá a ser de $1.000 por hijo en 2026, la cantidad que era antes de que la Ley de recortes de impuestos y empleos de 2017 (TCJA) duplicara el beneficio. Los umbrales de ingresos también volverán a los niveles anteriores a la TCJA: $110.000 para las parejas casadas que presenten una declaración conjunta y $75.000 para todos los demás declarantes.</p><h3 class="">Cuándo esperar la devolución</h3><p class="">Por ley, el IRS no puede liberar un reembolso para una declaración reclamando el crédito tributario adicional por hijos hasta mediados de febrero. Para los declarantes anticipados que reclaman el CTC, se espera que los reembolsos lleguen alrededor del 3 de marzo de 2025, si presentaron electrónicamente, optaron por el depósito directo y su declaración no contenía errores. Los declarantes en papel deberán esperar plazos de tramitación más largos.</p><h3 class="">¿Qué pasa si hay error al pedir el crédito tributario por hijos?</h3><p class="">Los errores al reclamar el CTC pueden dar lugar a retrasos en el reembolso o a denegaciones por parte del IRS. Si el IRS deniega su solicitud:</p><ul><li><span>Deberá devolver el importe del CTC recibido por error, más los intereses</span></li><li><span>Es posible que tenga que presentar el anexo 8862 antes de volver a solicitar el CTC</span></li><li><span>Si el IRS determina que su solicitud es errónea, puede enfrentarse a una sanción de hasta el 20% del importe del crédito solicitado</span></li></ul><h3 class="">Créditos fiscales estatales por hijos</h3><p class="">Además del crédito fiscal federal por hijos, algunos estados, como California, Colorado y Nueva York, ofrecen sus propios CTC estatales. 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Nuevo curso 'online' " decoding="auto" class="_re lazyload a_m-h" height="233" srcSet="https://imagenes.elpais.com/resizer/v2/VIN5IIS5AZFS3KO6MBKCKBHTMY.png?auth=c28829855d999f19266dcb232d1543cdc3fe7e2fbfc8e16065d7820955b72943&width=414&height=233&smart=true 414w,https://imagenes.elpais.com/resizer/v2/VIN5IIS5AZFS3KO6MBKCKBHTMY.png?auth=c28829855d999f19266dcb232d1543cdc3fe7e2fbfc8e16065d7820955b72943&width=828&height=466&smart=true 828w" width="414" src="https://imagenes.elpais.com/resizer/v2/VIN5IIS5AZFS3KO6MBKCKBHTMY.png?auth=c28829855d999f19266dcb232d1543cdc3fe7e2fbfc8e16065d7820955b72943&width=414&height=233&smart=true" loading="lazy"/></a></figure><div class="b_ne_c_t"><a href="https://idiomas.elpais.com/es-us/wunderbla?rfextension=widgetAmerica21dias" data-link-mx="https://idiomas.elpais.com/es-us/wunderbla?rfextension=widgetAmerica21dias" data-link-am="https://idiomas.elpais.com/es-us/wunderbla?rfextension=widgetAmerica21dias">Las mejores oportunidades hablan alemán. 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828w" width="414" src="https://imagenes.elpais.com/resizer/v2/S4Z47GCKOVCEZCM3TAUPUR2A5I.PNG?auth=69b65cd800f471882e6a2df3e596e8301f7ab2fe1a032f2d4adaa5b488668c6d&width=414&height=311&smart=true" loading="lazy"/></a></figure></div><div class="b_ne_c_t"><a href="https://idiomas.elpais.com/es-us/wunderbla?rfextension=widgetAmerica21dias" data-link-mx="https://idiomas.elpais.com/es-us/wunderbla?rfextension=widgetAmerica21dias" data-link-am="https://idiomas.elpais.com/es-us/wunderbla?rfextension=widgetAmerica21dias">Pruebe 21 días gratis y sin compromiso</a></div></div></div><div id="ctn_classified_list_7" class="_g _g-md b_ne_li" style="display:none" data-track="clasificados juegos crucigramas & juegos " data-dtm-region="portada_negocio_crucigramas&juegos"><div class="b_ne_pa _df"><a href="https://elpais.com/juegos/#?int=juegos_logowidgetamerica" data-link-mx="https://elpais.com/juegos/#?int=juegos_logowidgetamerica" data-link-am="https://elpais.com/juegos/#?int=juegos_logowidgetamerica">Crucigramas & Juegos </a></div><div class="b_ne_c b_ne_c-1" data-menu="juegos"><div class="b_ne_c_h _df"><a href="https://elpais.com/juegos/crucigramas/mini/#?int=juegos_widgetamerica" data-link-mx="https://elpais.com/juegos/crucigramas/mini/#?int=juegos_widgetamerica" data-link-am="https://elpais.com/juegos/crucigramas/mini/#?int=juegos_widgetamerica">juegos</a></div><div class="b_ne_c_m"><figure class="a_m a_m-h c_m--nf"><a href="https://elpais.com/juegos/crucigramas/mini/#?int=juegos_widgetamerica" target="_self" data-link-mx="https://elpais.com/juegos/crucigramas/mini/#?int=juegos_widgetamerica" data-link-am="https://elpais.com/juegos/crucigramas/mini/#?int=juegos_widgetamerica"><img alt="Crucigramas minis" decoding="auto" class="_re lazyload a_m-h" height="285" 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class="_btn" data-menu="juegos">Crucigramas & Juegos </button></li></ul><button hidden="" class="btn btn-1 btn-c _pa _dn" id="btn_cerrar" aria-label="Cerrar"><svg class="" viewBox="0 0 26 26"><use xlink:href="#svg-cerrar"></use></svg></button></div><div id="ctn_classified_list_1" class="_g _g-md b_ne_li" style="display:none" data-track="clasificados emagister cursos" data-dtm-region="portada_negocio_cursos"><div class="b_ne_pa _df"><a href="https://cursoselpais.mx/?sid=48&pfichas=28392&utm_source=elpais&utm_medium=cpl&utm_content=Cursos_ElPa%C3%ADs_M%C3%A9xico_Directorio&utm_campaign=logo_widget_elpais_mexico" data-link-mx="https://cursoselpais.mx/?sid=48&pfichas=28392&utm_source=elpais&utm_medium=cpl&utm_content=Cursos_ElPa%C3%ADs_M%C3%A9xico_Directorio&utm_campaign=logo_widget_elpais_mexico" data-link-am="https://cursoselpais.mx/?sid=48&pfichas=28392&utm_source=elpais&utm_medium=cpl&utm_content=Cursos_ElPa%C3%ADs_M%C3%A9xico_Directorio&utm_campaign=logo_widget_elpais_mexico" 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width="414" src="https://imagenes.elpais.com/resizer/v2/QJBCWL66JBGKBPWLA6KQYOOS4M.webp?auth=7fb115659c1e5b1b1be4da5a96dfae0f63f159303c186fd525d4fe6ddbcd2c86&width=414&height=311&smart=true" loading="lazy"/></a></figure></div><div class="b_ne_c_t"><a href="https://idiomas.elpais.com/es-mx/frantastique?rfextension=widgetmexico" data-link-mx="https://idiomas.elpais.com/es-mx/frantastique?rfextension=widgetmexico" data-link-am="https://idiomas.elpais.com/es-mx/frantastique?rfextension=widgetmexico">21 días de prueba gratuita. ¡Empiece ya!</a></div></div></div><div id="ctn_classified_list_6" class="_g _g-md b_ne_li" style="display:none" data-track="clasificados emagister alemán online" data-dtm-region="portada_negocio_alemanonline"><div class="b_ne_pa _df"><a href="https://idiomas.elpais.com/es-mx/wunderbla?rfextension=widgetmexico" data-link-mx="https://idiomas.elpais.com/es-mx/wunderbla?rfextension=widgetmexico" 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