IRS Publication 5811 Spanish – Child Tax Credit (CTC) (Spanish Version) – The IRS Publication 5811 (Spanish Version), officially titled Child Tax Credit (CTC) (Spanish Version) (Rev. Dec. 2025), is the official IRS resource in Spanish explaining the Crédito Tributario por Hijos and related credits. Revised in December 2025 and posted in early 2026, it helps Spanish-speaking families understand eligibility, amounts, and claiming procedures for the 2025 tax year (returns filed in 2026).
Direct download: Publicación 5811 (SP) PDF
This publication simplifies complex tax rules for families, emphasizing SSN requirements, qualifying children, income phaseouts, and the partially refundable nature of the credit.
What Is the Child Tax Credit (CTC / Crédito Tributario por Hijos)?
The CTC is a non-refundable tax credit that reduces your federal income tax liability by up to $2,200 per qualifying child for tax year 2025 (increased from $2,000 in prior years due to recent legislation).
If your CTC exceeds your tax liability, you may qualify for the Additional Child Tax Credit (ACTC / Crédito Tributario Adicional por Hijos), a refundable portion worth up to $1,700 per qualifying child (requires at least $2,500 in earned income).
There’s also the Credit for Other Dependents (ODC / Crédito por Otros Dependientes): up to $500 non-refundable per qualifying dependent who does not qualify for CTC (e.g., older children, parents, or relatives).
Key Eligibility Requirements for CTC/ACTC
You (and your spouse if filing jointly) and each qualifying child must have a Social Security number (SSN) valid for employment in the U.S., issued before the tax return due date (including extensions). ITINs generally do not qualify for full CTC/ACTC.
Qualifying child must (for 2025 tax year):
- Be under age 17 at the end of 2025.
- Be your son, daughter, stepchild, eligible foster child, sibling (brother/sister, half- or step-), or descendant (grandchild, niece/nephew, etc.).
- Live with you for more than half the year.
- Not provide more than half of their own support.
- Be claimed as your dependent.
- Not file a joint return (except to claim a refund).
- Be a U.S. citizen, national, or resident alien.
Use the IRS Interactive Tax Assistant: “Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?”
Income Limits and Phase-Out
- Full credit: AGI ≤ $200,000 (single, head of household, married filing separately) or ≤ $400,000 (married filing jointly).
- Partial credit phases out above these thresholds.
- ODC phase-out follows similar income limits.
How to Claim the Crédito Tributario por Hijos?
- File Form 1040 (or 1040-SR).
- List qualifying children/dependents.
- Attach Schedule 8812 (Credits for Qualifying Children and Other Dependents) — Spanish version available.
- The credit is calculated automatically in tax software, but review Pub 5811 for details.
Even low-income families who owe little or no tax can benefit via the refundable ACTC.
Why Use Publication 5811 Spanish?
- Clear, official explanations in Spanish.
- Helps avoid errors in claiming CTC/ACTC/ODC.
- Ideal for outreach, tax preparers, community organizations, and VITA/TCE volunteers.
- Updated for 2025 amounts, SSN rules, and phaseouts.
FAQs About IRS Pub 5811 and CTC
- Is the credit fully refundable? No—only up to $1,700 via ACTC.
- Can I claim for 18-year-olds? Generally no for CTC (under 17); check ODC.
- What if my child has an ITIN? May qualify for ODC but not full CTC/ACTC.
- Where to get help in Spanish? IRS.gov/espanol, VITA sites, or call 800-829-1040 (Spanish option available).
Download now: p5811sp.pdf — also available in English as p5811.pdf.
For the latest updates, visit the official Child Tax Credit page or consult a tax professional. Filing accurately can put hundreds or thousands of dollars back in your pocket.
Information current as of February 2026; always verify on IRS.gov for any late changes.
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