What Is the Child Tax Credit for 2026? $2,200 Per Child
For tax year 2026 the Child Tax Credit is worth up to $2,200 per qualifying child, with up to $1,700 of that refundable even if you owe no federal income tax. This guide explains the 2026 amounts, who qualifies, the income limits, and how to claim it.
Key takeaways
- Up to $2,200 per qualifying child for tax year 2026.
- Up to $1,700 per child refundable.
- The child must be under 17 at the end of 2026, with a valid Social Security number.
- Full credit up to $200,000 of income, or $400,000 on a joint return.
- Claim it on Schedule 8812; there are no monthly payments for 2026.
The Child Tax Credit is the largest tax break most families with children will claim. For 2026 the maximum is $2,200 per qualifying child, set by the IRS in Revenue Procedure 2025-32. What your family receives depends on whether each child qualifies, how much tax you owe, and how much you earn.
How much is the Child Tax Credit for 2026?
For tax year 2026 the credit is worth up to $2,200 for each qualifying child. The One Big Beautiful Bill Act, signed on 4 July 2025, made the higher credit permanent. Revenue Procedure 2025-32 set the 2026 figure at $2,200, unchanged from 2025. The $2,200 is a ceiling, not a payment: it cuts your federal tax dollar for dollar, so a family owing little or no federal tax will not see the full amount. The credit is federal only and does not reduce state tax; see our guide to states with no state tax.
Who qualifies: the child must pass every test
The IRS applies seven tests, and the child must pass all of them. Miss one, and the $2,200 is gone for that child. Age: the child must be under 17 at the end of the tax year; a child who turns 17 at any point in 2026 does not qualify. Relationship: son, daughter, stepchild, foster child, sibling, or a descendant of one of these. Residency: lived with you for more than half the year. Support: the child must not have provided more than half of his or her own support.
The child must be your dependent, must not file a joint return, and must be a US citizen, national or resident alien. You and the child each need a Social Security number valid for US employment, issued before the return's due date including extensions; an Individual Taxpayer Identification Number is not enough.
Refundable vs nonrefundable: the Additional Child Tax Credit
The Child Tax Credit itself is nonrefundable: it cuts the tax you owe to zero. The Additional Child Tax Credit, or ACTC, is the refundable part: up to $1,700 per child for 2026, paid as a refund even if you owe no tax. You need at least $2,500 of earned income, and the refund is 15 percent of earnings above $2,500, capped at $1,700 per child and at the unused credit. So $500 per child can only ever come off tax you owe.
Under the PATH Act the IRS cannot issue refunds including the ACTC before mid-February.
Income limits and the phase-out
You get the full credit if your modified adjusted gross income is not more than $200,000, or $400,000 on a joint return. Above them, the credit shrinks by $50 for every $1,000, or part of $1,000, over the limit. A single parent with one child and income of $210,000 is $10,000 over the limit, so the credit falls by $500, from $2,200 to $1,700. Your paycheck withholding shapes how much tax you owe before credits; see how much tax is deducted from a paycheck in NY in our New York paycheck guide.
Worked example: two children on $65,000 of wages
This example is illustrative. Maria and James file jointly, have two children aged 6 and 9, earned $65,000 in wages, and owe $4,000 of tax before credits. Their maximum credit is two times $2,200, or $4,400. The credit wipes their $4,000 tax bill to zero, leaving $400 unused. The refundable figure is 15 percent of $62,500 above the $2,500 floor, or $9,375, capped at $3,400, but it cannot exceed the $400 unused, so they receive a $400 refund: the full $4,400.
On lower pay the split changes: a single parent with one child, $20,000 of wages and no tax liability gets 15 percent of $17,500, or $2,625, capped at $1,700, and the remaining $500 is lost.
How to claim the Child Tax Credit for 2026
List your children and dependents on Form 1040 and attach Schedule 8812, Credits for Qualifying Children and Other Dependents. It works out the nonrefundable credit, then the refundable part, then the Credit for Other Dependents. Check the details your software records. There are no monthly advance payments for 2026. The federal tax rate brackets decide how much tax you owe before the credit is applied.
Child Tax Credit vs the Credit for Other Dependents
The Credit for Other Dependents, or ODC, is worth up to $500 per dependent and is entirely nonrefundable. It covers children aged 17 or 18, full-time students aged 19 to 23, and older relatives you support. A family with a 16-year-old and a 19-year-old college student claims $2,200 plus $500, or $2,700. When the younger child turns 17, only the $500 remains. The ODC uses the same Schedule 8812; for the student's costs, see our guide on how to pay for college.
Common mistakes to check before you file
First, claiming the $2,200 for a child who turned 17 in 2026. Second, missing Social Security numbers. Third, forgetting the phase-out. Fourth, expecting monthly payments, which do not exist for 2026. Fifth, claiming the refundable part without $2,500 of earnings. Confirm every Social Security number before you submit.
Sources & further reading
- IRS, Child Tax Credit$2,200 per child, $1,700 refundable, $2,500 floor, thresholds (verified 6 Nov 2026).
- IRS, Revenue Procedure 2025-322026 maximum $2,200; refundable amount $1,700 (verified 6 Nov 2026).
- Jackson Hewitt, Child Tax Credit 20262026 amount unchanged from 2025 (verified 6 Nov 2026).
This article is general information only, not financial advice.