For tax year 2026, the Child Tax Credit is worth up to $2,200 per qualifying child under age 17. Up to $1,700 of that is refundable, meaning you can get it back as a refund even if you owe no federal income tax. The full credit is available to single filers with modified adjusted gross income up to $200,000 and married couples filing jointly up to $400,000. You claim it on Form 1040 with Schedule 8812 attached when you file your 2026 return in early 2027.
These amounts come from IRS Revenue Procedure 2025-32, which set the inflation-adjusted figures for tax year 2026. The One Big Beautiful Bill Act, signed in July 2025, made the $2,200 credit permanent and tied it to inflation. Before that law passed, the credit was scheduled to drop back to $1,000 per child in 2026.
2026 Child Tax Credit at a Glance
| Item | 2026 Amount |
|---|
| Maximum credit per qualifying child | $2,200 |
| Maximum refundable portion (Additional Child Tax Credit) | $1,700 |
| Earned income threshold to start refundability | $2,500 |
| Refundability rate | 15% of earned income above $2,500 |
| Phaseout starts (single, head of household, married filing separately) | $200,000 MAGI |
| Phaseout starts (married filing jointly) | $400,000 MAGI |
| Phaseout rate | $50 less credit per $1,000 over the threshold |
| Credit for Other Dependents (nonrefundable) | $500 per dependent |
| Child's age limit | Under 17 on December 31, 2026 |
The $2,200 and $1,700 figures are the same as tax year 2025. Inflation indexing rounds to the nearest $100, so the numbers did not move this year. They are expected to rise in future years.
Who Qualifies for the Child Tax Credit in 2026
The IRS applies seven tests. A child has to pass all of them.
Age. The child must be under 17 at the end of the tax year. A child who turns 17 on December 31, 2026 does not qualify for the Child Tax Credit for 2026. That child may still qualify for the $500 Credit for Other Dependents.
Relationship. The child must be your son, daughter, stepchild, foster child placed by an authorized agency, brother, sister, stepbrother, stepsister, half-sibling, or a descendant of any of these (grandchild, niece, nephew).
Support. The child cannot provide more than half of their own financial support during the year.
Residency. The child must have lived with you for more than half of 2026. Temporary absences for school, medical care, military service, vacation, or detention in a juvenile facility still count as time living with you.
Dependent status. You must claim the child as a dependent on your return, and the child cannot file a joint return with a spouse except to claim a refund of withheld tax.
Citizenship. The child must be a U.S. citizen, U.S. national, or U.S. resident alien.
Social Security number. The child must have a Social Security number valid for employment, issued before the due date of your return (including extensions).
The Parent SSN Requirement
This is the rule that catches the most families off guard. Starting with tax year 2025, the taxpayer claiming the credit also needs a Social Security number valid for employment. Previously only the child needed one.
If you file jointly, at least one spouse must have a valid SSN. If you file with an Individual Taxpayer Identification Number (ITIN) and no SSN appears on the return, you cannot claim the Child Tax Credit even for a child who has an SSN. The Tax Policy Center estimates this rule affects roughly 500,000 children. Families in this situation may still qualify for the $500 Credit for Other Dependents, which does not carry the same SSN requirement for the dependent.
Income Limits and Phaseout
The credit begins to shrink once modified adjusted gross income passes the threshold. For every $1,000 (or part of $1,000) above the limit, the credit drops by $50.
| Filing status | Full credit up to | Credit gone at (1 child) | Credit gone at (2 children) |
|---|
| Single or head of household | $200,000 | $244,000 | $288,000 |
| Married filing jointly | $400,000 | $444,000 | $488,000 |
| Married filing separately | $200,000 | $244,000 | $288,000 |
Example: a married couple with two children and $420,000 in MAGI is $20,000 over the $400,000 threshold. Their credit drops by 20 x $50 = $1,000, leaving $3,400 of their $4,400.
Most families never hit the phaseout. The far more common limit is on the low end, where the refundable portion caps out.
How the Refundable Portion Works
The $2,200 credit first reduces your federal income tax bill. If the credit is larger than what you owe, the leftover is not automatically refunded. Only the Additional Child Tax Credit portion comes back as cash, and that piece is calculated separately.
The formula: 15% of your earned income above $2,500, capped at $1,700 per child.
| Earned income | Children | Refundable amount |
|---|
| $2,500 or less | Any | $0 |
| $10,000 | 1 | $1,125 |
| $10,000 | 2 | $1,125 |
| $16,000 | 1 | $1,700 (capped) |
| $16,000 | 2 | $2,025 |
| $25,000 | 2 | $3,375 |
| $30,000 | 2 | $3,400 (capped) |
Notice what happens at $10,000 of earnings: the family with two children gets the same refund as the family with one, because the 15% formula runs off total earned income, not per child. A parent with very low or no earned income gets nothing from this credit. That is the structural gap researchers point to when they say the credit misses millions of the lowest-income children.
Earned income means wages, salary, tips, and net self-employment earnings. Unemployment compensation, Social Security, SSI, TANF, and investment income do not count toward the $2,500 threshold.
The $500 Credit for Other Dependents
If your dependent does not qualify for the Child Tax Credit, check this one. It is worth up to $500 per dependent and is nonrefundable, so it only offsets tax you owe.
It covers:
- Children age 17 and 18
- Full-time students ages 19 to 23
- Dependent parents and other qualifying relatives
- Dependents with an ITIN or Adoption Taxpayer Identification Number instead of an SSN
Same income phaseout thresholds apply: $200,000 single, $400,000 joint.
How to Claim the Child Tax Credit
Step 1: Gather documents. You need each child's Social Security card, your own SSN, proof the child lived with you (school records, medical records, daycare statements, lease showing the address), and your income documents (W-2s, 1099s).
Step 2: File Form 1040. You have to file a federal return to get the credit, even if your income is below the filing threshold and you owe nothing. This is the single most common reason families miss out.
Step 3: Attach Schedule 8812. Schedule 8812, "Credits for Qualifying Children and Other Dependents," is where the credit is actually calculated, including the refundable Additional Child Tax Credit. Every major tax software program fills this in automatically once you enter your dependents.
Step 4: List each child in the Dependents section. Enter the name, SSN, and relationship, and check the box in column 4 for "child tax credit" for each child under 17.
Step 5: File electronically with direct deposit. E-filed returns with direct deposit are processed fastest and cut down on the errors that trigger IRS review.
Returns for tax year 2026 are generally due April 15, 2027.
Free Filing Options
- IRS Free File at irs.gov/freefile, free guided tax software for taxpayers under the income limit
- VITA (Volunteer Income Tax Assistance), free in-person preparation for households generally earning under about $67,000, plus people with disabilities and limited English speakers
- TCE (Tax Counseling for the Elderly), free help focused on taxpayers 60 and older
Find a VITA or TCE site through the IRS locator tool or by calling 800-906-9887.
Refund Timing
Federal law requires the IRS to hold the entire refund on any return claiming the Additional Child Tax Credit or Earned Income Tax Credit until mid-February. This is the PATH Act rule, and it applies even if only part of your refund comes from those credits.
In the 2026 filing season, the IRS targeted around March 2 for most early filers claiming the ACTC or EITC who chose direct deposit. Expect a similar pattern for the 2027 filing season. Check the status through the Where's My Refund tool at irs.gov, which typically updates for these filers in late February.
Missed the Credit in a Past Year?
You generally have three years from the original due date to file or amend a return and claim a refund. If you did not file for 2023, 2024, or 2025 and you had qualifying children, you may still be able to collect. File the original return if you never filed, or Form 1040-X to amend one you already filed. VITA sites can often help with prior-year returns.
State Child Tax Credits
More than a dozen states run their own child tax credits on top of the federal one, including California, Colorado, Minnesota, New Jersey, New Mexico, New York, Oregon, and Vermont. Amounts, age limits, and refundability vary widely by state, and several are limited to families under a specific income cap. Check your state's department of revenue site when you file your state return, since these credits are claimed separately and are easy to overlook.
Frequently Asked Questions
How much is the Child Tax Credit for 2026?
Up to $2,200 per qualifying child under age 17, with up to $1,700 of that refundable through the Additional Child Tax Credit. These figures come from IRS Revenue Procedure 2025-32.
Are there monthly Child Tax Credit payments in 2026?
No. Monthly advance payments existed only in the second half of 2021 under a temporary expansion. The credit is currently claimed once a year when you file your tax return. Bills to restore monthly payments have been introduced in Congress but none have become law.
Can I get the Child Tax Credit with no income?
No. The refundable portion requires at least $2,500 in earned income, and it phases in at 15% above that amount. With zero earned income, the refundable credit is $0.
Does my 17-year-old qualify?
Not for the Child Tax Credit. The child must be under 17 on the last day of the tax year. A 17-year-old dependent may qualify for the $500 Credit for Other Dependents instead.
Can I claim the credit if I file with an ITIN?
Generally no, not for the Child Tax Credit. Starting with tax year 2025, the taxpayer claiming the credit needs a Social Security number valid for employment. On a joint return, at least one spouse must have one. ITIN filers may still qualify for the $500 Credit for Other Dependents.
Do I have to file taxes to get the Child Tax Credit?
Yes. There is no way to receive the credit without filing a federal return and attaching Schedule 8812, even if your income is low enough that filing is not otherwise required.
What happens if both parents try to claim the same child?
Only one taxpayer can claim a child. If two returns claim the same SSN, the IRS applies tiebreaker rules that generally favor the parent the child lived with longer during the year, then the parent with higher adjusted gross income. A custodial parent can release the claim to the other parent using Form 8332.
Does the Child Tax Credit affect SNAP, Medicaid, or SSI?
Federal tax refunds, including the Child Tax Credit, are not counted as income for federal means-tested programs. Refunds are also excluded from resource or asset tests for 12 months after receipt.
Can I claim a baby born in December 2026?
Yes. A child born at any point during the year, including December 31, is treated as having lived with you for the whole year. The child needs a Social Security number issued before your return's due date, so apply for it promptly.
