How much is the child tax credit?

For tax year 2026, the child tax credit is worth up to $2,200 for each child under 17. Up to $1,700 of that per child can come back as a refund even if you owe no income tax, as long as you earned at least $2,500.

The amount per child

The credit is up to $2,200 per qualifying child for 2026. The new federal tax law made the credit permanent and tied it to inflation, so the figure can rise in future years.

The refundable part has its own name

The refundable piece is called the additional child tax credit (ACTC). For most families it is the smallest of three numbers: $1,700 per child, the credit you couldn't use against tax, and 15% of earned income above $2,500.

The income phase-out

The full credit goes to families with modified adjusted gross income up to $200,000, or $400,000 on a joint return. Above that, it drops by $50 for every $1,000 (or part of $1,000) of income over the line.

Social Security numbers are required

The child must have a Social Security number valid for employment, issued before the return's due date including extensions. You need one too; on a joint return, one spouse needs one and the other needs an SSN or ITIN.

Who counts as a qualifying child

The child must be under 17 at the end of the year and be your son, daughter, stepchild, eligible foster child, brother, sister, step-sibling or half-sibling, or a descendant of one of them, like a grandchild, niece or nephew.

The child must have lived with you for more than half the year, must not have paid more than half of their own support, must be claimed as your dependent and must be a US citizen, US national or US resident alien. A married child who files a joint return usually doesn't count.

How the refundable part works

First, the credit lowers your income tax. If your tax is smaller than the credit, the leftover can come back to you as the additional child tax credit, up to $1,700 per child.

There is one more limit: the refundable amount can't be more than 15% of your earned income above $2,500. With one or two children and $10,000 of earned income, that is 15% × ($10,000 − $2,500) = $1,125 in total. Families with three or more children may qualify for more through a second method on Schedule 8812.

When income is high

Above $200,000 of modified adjusted gross income ($400,000 married filing jointly), the credit shrinks by $50 for each $1,000 over the line. A single parent with one child and $210,000 of income loses 10 × $50 = $500, leaving $1,700.

These income thresholds are written into the law and were not raised for 2026, so the IRS uses the same figures on the current W-4. The credit for other dependents phases out at the same incomes.

How to claim it

List each child as a dependent on Form 1040 and attach Schedule 8812, Credits for Qualifying Children and Other Dependents. Tax software fills in Schedule 8812 from your answers.

If you claim the additional child tax credit, the IRS can't send your refund before mid-February, and the hold covers the whole refund. You can claim the credit even if you don't normally file a return, so file if you have a child and any earned income.

The credit for other dependents

If someone you support doesn't qualify for the child tax credit, such as a 17-year-old, a college student or an elderly parent, you may get the credit for other dependents of up to $500 each.

This credit is nonrefundable: it can lower your tax to zero but won't produce a refund. The person must be your dependent and have a Social Security number, ITIN or adoption taxpayer identification number.