What Is the Child Tax Credit for 2026?
The Child Tax Credit is worth up to $2,200 per qualifying child for 2026, and up to $1,700 of that can come back to you as a refund even if you owe no tax.
What Is a Tax Credit?
A tax credit reduces the tax you owe, dollar for dollar. A deduction does something different; it reduces the income you are taxed on, so its value depends on your tax bracket.
That distinction matters. A $2,000 credit lowers your bill by $2,000 regardless of what you earn. A $2,000 deduction saves a filer in the 12% bracket $240 and a filer in the 24% bracket $480.
Some credits go further and are refundable, meaning they can push your liability below zero and generate a refund. The Child Tax Credit is partially refundable, which is what makes it one of the more valuable credits available to families. You can review the full range of IRS tax credits to see which others you may qualify for.
What Is the Child Tax Credit?
The Child Tax Credit is a federal credit for taxpayers raising children under 17. As the IRS describes it, “The Child Tax Credit helps families with qualifying children get a tax break.”
It reduces your tax liability directly, and if the credit exceeds what you owe, part of the remainder can be refunded to you through the Additional Child Tax Credit.
How Much Is the Child Tax Credit for 2026?
| 2026 | |
| Maximum credit per qualifying child | $2,200 |
| Refundable portion (Additional Child Tax Credit) | Up to $1,700 per child |
| Minimum earned income to claim the refundable portion | $2,500 |
| Income phase-out begins — single, head of household, married filing separately | $200,000 MAGI |
| Income phase-out begins — married filing jointly | $400,000 MAGI |
| Phase-out rate | $50 for every $1,000 over the threshold |
| Child’s age limit | Under 17 at the end of the tax year |
| Credit for Other Dependents | Up to $500 per dependent |
Child Tax Credit 2026 vs. 2025
The amounts did not change. The maximum credit, the refundable portion, and the income thresholds are identical for tax years 2025 and 2026.
2026 is the first year the maximum credit is subject to an annual inflation adjustment under the One Big Beautiful Bill Act, but the adjustment did not move the number this year.
This article covers tax year 2026, which you will file in early 2027. If you are filing now for tax year 2025, the figures above still apply.
Who Qualifies for the Child Tax Credit?
The IRS applies eight tests to determine whether a child qualifies. Your child must pass all of them:
- Age. Under 17 at the end of the tax year. A child who turns 17 at any point during the year does not qualify, even if the birthday falls on December 31.
- Relationship. Your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these such as a grandchild, niece, or nephew.
- Support. The child did not provide more than half of their own financial support during the year.
- Dependency. You claim the child as a dependent on your return. Being eligible to claim them is not enough.
- Residency. The child lived with you for more than half the year. Temporary absences for school, vacation, medical care, or military service still count as time living with you.
- Joint return. A married child who files a joint return does not qualify, unless the return was filed only to claim a refund.
- Citizenship. The child is a U.S. citizen, U.S. national, or U.S. resident alien.
- Social Security number. The child has an SSN valid for employment, issued before your return’s due date including extensions.
Social Security Number Requirements Under the OBBBA
The One Big Beautiful Bill Act changed who needs a Social Security number to claim this credit. Both the child and the parent claiming the credit now must have one. Before the OBBBA, a parent could claim the credit with an Individual Taxpayer Identification Number.
On a joint return, only one spouse needs an SSN valid for employment. The other spouse needs either an SSN or an ITIN issued on or before the due date of the return.
Additional Child Tax Credit: The Refundable Portion
Most credits can only reduce what you owe to zero. Part of the Child Tax Credit goes further. The IRS states that “The Additional Child Tax Credit (ACTC) is a refundable part of the CTC.”
If your Child Tax Credit is larger than your tax bill, the Additional Child Tax Credit converts some of the remainder into a refund.
For 2026 the refundable portion is capped at $1,700 per qualifying child. You need at least $2,500 in earned income to claim it, and the amount is generally limited to 15% of your earned income above $2,500.
If you claim the Additional Child Tax Credit or the Earned Income Tax Credit, the IRS must hold your entire refund until mid-February. This applies to the full refund, not only the credit portion.
How to Calculate the Child Tax Credit for Your Family
Multiply your number of qualifying children by $2,200. Two qualifying children gives you a base of $4,400.
Compare your modified adjusted gross income to the threshold for your filing status. At or below $200,000, or $400,000 filing jointly, you qualify for the full amount.
Above the threshold, reduce the base by $50 for every $1,000 over. If the excess is not a clean multiple of $1,000, round up.
A couple filing jointly with two qualifying children and a MAGI of $412,500 is $12,500 over the threshold. Rounded up to $13,000, that is 13 increments, so the credit drops by $650. Their $4,400 base becomes $3,750.
Child Tax Credit vs. Child and Dependent Care Credit
These two credits are frequently confused, and many families qualify for both.
The Child Tax Credit is based on having a qualifying child. The Child and Dependent Care Credit is based on what you spend on care so that you can work. One rewards the dependent, the other reimburses an expense.
The age limits differ. The Child Tax Credit covers children under 17. The Child and Dependent Care Credit covers children under 13, unless the dependent is permanently and totally disabled.
You can claim both in the same year for the same child. Our guide to the Child and Dependent Care Credit covers qualifying expenses in detail, and if you paid for day camp over the summer, summer camp costs may qualify toward that credit.
Credit for Other Dependents
If your dependent fails the age test or the Social Security number test, the Credit for Other Dependents may apply instead. It is worth up to $500 per qualifying dependent.
For example, this covers a child who turned 17 during the tax year, a dependent with an ITIN rather than an SSN, or an aging parent or relative you support.
The credit is entirely non-refundable, so it can reduce your tax bill to zero but will not generate a refund on its own. The same $200,000 and $400,000 phase-out thresholds apply.
Child Tax Credit for Divorced or Separated Parents
The custodial parent, the one the child lived with for more than half the year, normally claims the credit.
The non-custodial parent can claim it if the custodial parent signs Form 8332 releasing the claim and the non-custodial parent attaches that form to their return. If both parents claim the same child and neither has a signed Form 8332 on file, the IRS awards the credit to the custodial parent.
The two family credits diverge here. A custodial parent who has released the dependency claim through Form 8332 may still claim the Child and Dependent Care Credit for that same child.
How to Claim the Child Tax Credit
File Schedule 8812, Credits for Qualifying Children and Other Dependents, with your Form 1040. List each qualifying child as a dependent, include their Social Security numbers, and check the Child Tax Credit box for each.
Accuracy matters more on this credit than most. If the IRS finds you claimed it through reckless or intentional disregard of the rules, you are barred from claiming it for two years. If the error is judged fraudulent, that becomes ten years, plus penalties. If your claim is denied or reduced for any reason other than a math or clerical error, you will need to file Form 8862 to claim it in a future year.
Other Important Family Tax Credits
Families who qualify for the Child Tax Credit often qualify for credits they never claim. The Earned Income Tax Credit is worth up to $8,231 for families with three or more children in 2026. Education credits cover tuition and course materials. The adoption credit runs into five figures.
Several of these stack with the Child Tax Credit rather than replacing it. Review the complete list of IRS tax credits before you file.
Ready to File Your Return?
The Child Tax Credit is worth up to $2,200 per child, with up to $1,700 refundable. File with E-file.com and we walk you through the qualifying questions and handle Schedule 8812 for you.