Child tax credit 2026: $2,200 per child

Estimate your 2026 child tax credit

2026 and 2025 at a glance

The $2,200 and $1,700 amounts are adjusted for inflation each year; for 2026 they stayed the same as 2025.

How much is paid as a refund

The child tax credit works in two steps. First it lowers your federal income tax. If the credit is bigger than your tax, the part left over can be paid to you as the additional child tax credit, up to $1,700 per child and up to 15% of your earned income above $2,500. How much you actually get back as a refund, and how much just cuts your tax, depends on how much income tax you owe. The calculator above estimates that split assuming you take the standard deduction and claim no other credits.

A family with enough income tax uses the whole credit to lower its tax and gets no additional child tax credit. The IRS says a refund from the additional child tax credit can't be counted as income when deciding eligibility for federal benefits such as SNAP, SSI, Medicaid and TANF, or as a resource for at least 12 months.

Income limit (phase-out)

The credit goes down by $50 for each $1,000 (or part of $1,000) of modified AGI over $200,000, or over $400,000 if you're married filing jointly. The cut applies to your child tax credit and credit for other dependents together.

Who is a qualifying child

The IRS says a qualifying child generally must:

• be under 17 at the end of the tax year. A child who turned 17 on December 30, 2026 doesn't count for 2026 (an IRS example);
• be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these, such as a grandchild, niece or nephew;
• not provide more than half of their own support for the year;
• have lived with you for more than half the year;
• be claimed as a dependent on your return;
• not file a joint return for the year, unless only to claim a refund of withheld or estimated tax;
• be a U.S. citizen, U.S. national or U.S. resident alien.

Social Security number rules

The child needs a Social Security number, and since the 2025 tax law the parent does too:

• The child needs a Social Security number that is valid for employment and issued before the due date of your return, including extensions.
• You need a valid SSN too. On a joint return, only one spouse needs it; the other must have an SSN or ITIN issued by the due date.
• A child without a valid SSN who has an ITIN or ATIN issued by the due date can't be used for the child tax credit, but may qualify for the $500 credit for other dependents.
• A baby born and died in 2026 without an SSN: attach a copy of the birth certificate, death certificate or hospital records showing the child was born alive.

The draft 2026 Schedule 8812 instructions add one more rule: "To receive a refund of the ACTC, you must be a U.S. citizen, U.S. national, or qualified alien." That limit is figured on the new Schedule 3-A. The 2026 instructions are still a draft and can change before the 2027 filing season.

When refunds with the credit arrive

The IRS can't issue refunds before mid-February 2027 for returns that claim the additional child tax credit, and the hold applies to the entire refund, not just that part. See the IRS refund schedule for estimated dates.

How to claim it

List each child in the Dependents section of Form 1040 and check the "Child tax credit" box for them, then attach Schedule 8812. You can't check both the child tax credit box and the credit for other dependents box for the same person. If the credit was denied or reduced in an earlier year for a reason other than a math or clerical error, you may need to attach Form 8862.

See your whole refund with the credit, the earned income credit and the new deductions in the tax refund calculator. Low and moderate earners should also check the 2026 EITC. If you pay for care so you can work, try the child care tax credit calculator. Children born 2025 through 2028 may be eligible for a $1,000 government deposit in a Trump account, and Form 4547 can be filed with your 2026 return; see the Trump account calculator.

Common questions

How much is the child tax credit for 2026? $2,200 for each qualifying child under 17 at the end of 2026. Up to $1,700 per child is refundable as the additional child tax credit.

Is the child tax credit refundable? Partly. The credit first lowers your federal income tax. If it's more than your tax, up to $1,700 per child can be paid to you as a refund, limited to 15% of your earned income over $2,500.

What is the income limit for the child tax credit? The credit shrinks by $50 for each $1,000 (or part of $1,000) of modified AGI over $200,000, or over $400,000 if you're married filing jointly.

Does my child need a Social Security number? Yes. The child needs a Social Security number that is valid for employment, issued by the due date of your return, including extensions. You need one too, but on a joint return only one spouse does. A child without one may qualify for the $500 credit for other dependents.

Was the child tax credit different for 2025? No. For 2025 it was also $2,200 per child, with up to $1,700 refundable, the same $200,000 and $400,000 income limits and the same 15% of earned income over $2,500.

When will I get my refund if I claim the additional child tax credit? The IRS can't issue refunds before mid-February for returns that claim the additional child tax credit. The hold applies to the entire refund, not just the credit.

Published November 6, 2026. Source: IRS Rev. Proc. 2025-32, section 3.05 (2026 amounts); IRS 2026 Instructions for Schedule 8812 (draft) and 2026 Schedule 8812 (draft); IRS, "Child Tax Credit" (2025 amounts and qualifying child tests); 2025 Schedule 8812; IRS Rev. Proc. 2024-40 (2025 refundable amount).