Yes, if you have children. The child tax credit is $2,200 per child for 2025 and 2026, and up to $1,700 of it per child is refundable as the additional child tax credit. Refundable means the IRS pays it to you even when you owe no US tax, which is the usual case for Americans in Europe whose foreign tax credits cover their US tax.
Who qualifies
Each child:
- under 17 at the end of the year;
- lived with you for more than half the year;
- has a valid Social Security number, issued by the due date of your return including extensions.
US Citizen Parent:
- has a Social Security number by the same date (on a joint return, one spouse is enough);
- earned income of more than $2,500, from wages or self-employment, in the US or abroad;
- income under $200,000, or $400,000 on a joint return, for the full credit. Above that the credit shrinks.