The Child Tax Credit for tax year 2027 is projected to remain at $2,200 per qualifying child, or possibly step up to $2,300 once cumulative inflation crosses the next $100 rounding threshold, with the refundable portion (the Additional Child Tax Credit) holding at $1,700 or ticking up to $1,800. The official 2027 figures will not be confirmed until the IRS publishes its annual inflation adjustment revenue procedure in late 2026, but the credit structure itself, including the $200,000 and $400,000 income phase-out thresholds, is locked in by law through at least 2028.
This article walks through how the projection is calculated, what has already changed under the One Big Beautiful Bill Act (OBBBA), and what to expect when you file your 2027 tax return in early 2028.
Direct Answer: What to Expect for the 2027 Child Tax Credit
Congress made the $2,200 base Child Tax Credit permanent starting with tax year 2025, and starting in 2026 that base amount adjusts every year for inflation using the Consumer Price Index, rounded down to the nearest $100. Because 2026 inflation was not large enough to push the credit past the next $100 step, the amount held at $2,200 for 2026. For 2027, the same math applies: if cumulative inflation since the 2025 baseline crosses roughly 4.5 to 5 percent, the credit rounds up to $2,300. If it does not, the credit stays at $2,200. Based on recent Consumer Price Index trends running near 2.5 to 3 percent annually, a modest bump to $2,300 for 2027 is plausible but not guaranteed.
The refundable Additional Child Tax Credit (ACTC), the portion low-income families can receive even if they owe no federal income tax, is capped separately and has followed the same $100 rounding pattern. It has held at $1,700 per child since 2024. A move to $1,800 for 2027 would require a similar inflation threshold to be crossed.
How the Child Tax Credit Changed Under the One Big Beautiful Bill Act
The tax and spending law signed on July 4, 2025, reshaped the Child Tax Credit in three important ways:
- Permanence. Before this law, the $2,000 credit created in 2017 was scheduled to fall back to $1,000 per child after 2025. The new law made a $2,200 credit permanent, removing that scheduled cliff entirely.
- Inflation indexing. Starting with the 2026 tax year, the credit amount and the refundable cap both adjust annually for inflation, rounded down to the nearest $100. This is the mechanism that will determine the 2027 figure.
- Tighter Social Security number rules. Beginning with the 2025 tax year, at least one parent on the return (both parents if filing jointly) must have a Social Security number valid for employment. Families that file using an Individual Taxpayer Identification Number for the parent no longer qualify for the credit, even when the child has a valid Social Security number.
These three changes carry forward into 2027 unchanged. The only open variable is the exact dollar figure once inflation indexing is applied.
Child Tax Credit Amounts by Year
| Tax Year | Max Credit Per Child | Max Refundable (ACTC) | Notes |
|---|
| 2017 and earlier | $1,000 | $1,000 | Pre-Tax Cuts and Jobs Act |
| 2018 to 2024 | $2,000 | $1,400 to $1,700 | ACTC indexed for inflation starting 2019 |
| 2025 | $2,200 | $1,700 | New base amount under OBBBA |
| 2026 | $2,200 | $1,700 | No change; inflation did not clear the $100 rounding step |
| 2027 (projected) | $2,200 to $2,300 | $1,700 to $1,800 | Final figure set by IRS revenue procedure in late 2026 |
Treat the 2027 row as an estimate. The confirmed number will come directly from the IRS, typically published in a revenue procedure in October or November of the prior year.
Income Limits and Phase-Out for 2027
The income thresholds where the credit begins to shrink are not indexed for inflation. They are fixed dollar amounts written into the law, and they are expected to stay the same for 2027 as they have been since 2018.
| Filing Status | Phase-Out Begins At | Reduction Rate |
|---|
| Single, Head of Household, or Married Filing Separately | $200,000 modified adjusted gross income | $50 credit reduction per $1,000 (or part of $1,000) over the threshold |
| Married Filing Jointly | $400,000 modified adjusted gross income | $50 credit reduction per $1,000 (or part of $1,000) over the threshold |
Because these thresholds do not move with inflation, they will not change in 2027 even if the credit amount itself increases. A married couple filing jointly with two qualifying children and $2,200 per child fully loses eligibility for the credit once modified adjusted gross income reaches roughly $444,000, since $2,200 x 2 = $4,400 divided by $50 per $1,000 works out to $88,000 above the $400,000 threshold.
Who Qualifies for the Child Tax Credit in 2027
The qualifying rules are expected to carry over unchanged from 2025 and 2026. To claim the credit for a child, all of the following generally need to be true:
- The child is under age 17 at the end of the tax year.
- The child is your son, daughter, stepchild, foster child, sibling, stepsibling, or a descendant of one of these (such as a grandchild or niece or nephew).
- The child lived with you for more than half the year.
- You provided more than half of the child's financial support during the year.
- The child is claimed as a dependent on your tax return.
- The child is a U.S. citizen, U.S. national, or U.S. resident alien.
- The child has a Social Security number valid for employment, issued before the due date of your tax return.
- You (and your spouse, if filing jointly) have a Social Security number valid for employment.
- Your income falls at or below the phase-out thresholds, or partially below them for a reduced credit.
Children who only hold an ITIN do not qualify for the Child Tax Credit, though they may still be claimed for the smaller $500 Credit for Other Dependents in some cases.
How to Claim the 2027 Child Tax Credit
You will claim the credit when you file your 2027 tax return in early 2028, using the same process as recent years:
- File Form 1040. The Child Tax Credit is claimed on your standard federal income tax return, not a separate application.
- Attach Schedule 8812. This schedule calculates your Child Tax Credit and the refundable Additional Child Tax Credit based on your income, number of qualifying children, and earned income.
- List each qualifying child's Social Security number. The IRS matches this against Social Security Administration records, so an error or missing number will delay or deny the credit for that child.
- Report earned income accurately. The refundable portion phases in at 15 percent of earned income above $2,500, so lower-income working families may only receive a partial refundable credit even if their total tax liability is zero.
- File electronically when possible. Returns claiming the Additional Child Tax Credit are held by the IRS under the PATH Act until mid-February for refund processing, regardless of filing method, so early electronic filing does not bypass this hold but does speed up everything after it clears.
What Could Change Before 2027
A few factors could still shift the 2027 numbers between now and when the IRS finalizes them:
- Actual inflation data. The Bureau of Labor Statistics' Chained CPI figures for the 12 months ending in August 2026 will determine whether the credit rounds up to $2,300 or holds at $2,200.
- New legislation. Congress can amend the credit at any time. Past Child Tax Credit expansions, including the temporary 2021 increase to $3,600 per child under age 6, show that the credit's structure is not static across administrations.
- Government shutdown or IRS processing delays. Administrative disruptions can delay when the IRS publishes the official inflation-adjusted figures, though they have not historically changed the outcome.
Families should treat any 2027 dollar figure they see before the IRS revenue procedure is published, including the estimates in this article, as a planning projection rather than a confirmed amount.
Frequently Asked Questions
Will the Child Tax Credit increase for 2027?
It may increase modestly, from $2,200 to $2,300 per child, if cumulative inflation since 2025 crosses the rounding threshold built into the law. It could also stay flat at $2,200, which is what happened between 2025 and 2026. The IRS will confirm the exact figure in a revenue procedure released in late 2026.
What is the refundable portion of the Child Tax Credit for 2027?
The Additional Child Tax Credit, the refundable part available to families who owe little or no federal income tax, is projected to remain at $1,700 per child or rise to $1,800, following the same inflation indexing rule as the base credit.
Did the income limits for the Child Tax Credit change for 2027?
No. The phase-out thresholds of $200,000 for single filers and $400,000 for married couples filing jointly are fixed in the law and are not adjusted for inflation, so they are expected to remain the same in 2027 as they have been since 2018.
Do I need a Social Security number to claim the Child Tax Credit in 2027?
Yes. Since the 2025 tax year, both the child and at least one parent on the return must have a Social Security number valid for employment. Filing with an ITIN for the parent disqualifies the household from the credit even if the child has a valid Social Security number.
When will the IRS confirm the official 2027 Child Tax Credit amount?
The IRS typically releases its annual inflation adjustments, including the Child Tax Credit figures, in a revenue procedure published in October or November of the prior year. For the 2027 tax year, expect the official numbers around October or November 2026.
Is the $2,200 Child Tax Credit permanent?
Yes. The One Big Beautiful Bill Act, signed July 4, 2025, made the $2,200 base credit permanent and removed the scheduled reduction to $1,000 that would otherwise have taken effect after 2025. Congress could still change the credit through new legislation, but there is no automatic expiration built into current law.
