# How much is the child tax credit?

> Up to $2,200 per child under 17, with up to $1,700 per child refundable, for families under the income limits.

Source: https://www.walletprep.com/learn/child-tax-credit/ · Updated 2026-10-04 · Taxes

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.

## Key facts
- **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.

## A worked example: two kids and a modest tax bill
Luis and Ana are married, file jointly and have two kids, ages 3 and 9. They earn $70,000 in wages together and take the standard deduction.

- Wages: $70,000
- Standard deduction: −$32,200
- Taxable income: = $37,800
- Child tax credit, 2 kids: $4,400
- Used to cancel their tax: −$4,040
- Refunded as ACTC: = $360

1. Their tax is 10% of the first $24,800 ($2,480) plus 12% of the next $13,000 ($1,560), so $4,040.
2. Two children give $2,200 × 2 = $4,400 of credit. The first $4,040 cancels their whole tax bill.
3. The $360 left is under the $1,700 per child cap and under 15% × ($70,000 − $2,500) = $10,125, so all $360 comes back as a refund.

## Common mistakes
- **Claiming a child who turned 17.** The age test is on December 31. A child who turns 17 on any day of the year moves to the $500 credit for other dependents.
- **Both parents claiming the same child.** Only one person can claim a child. Separated or divorced parents should agree before filing, since the IRS will flag a second return that lists the same child's Social Security number.
- **Missing a valid SSN.** An ITIN for the child doesn't qualify for the child tax credit. If a child's number arrives after the due date of the return, including extensions, the credit is lost for that year.

## Questions people ask
### Is the child tax credit $2,200 for 2026?
Yes. For tax year 2026, the maximum is $2,200 per qualifying child, and up to $1,700 of it per child is refundable, according to the IRS's annual inflation adjustments.

### Do I get the child tax credit if I'm on a payment plan or owe back taxes?
You can still claim it. But your refund, including the refundable part of the credit, can be reduced to pay federal tax you owe from past years, and by the Treasury to pay debts like past-due child support or state income tax.

### Are there monthly child tax credit payments?
No. The monthly advance payments were a one-time program for an earlier year. Today you get the credit when you file, or spread through your paychecks if you enter it in Step 3 of your W-4.

### Can I claim the child tax credit and the EITC?
Yes. They are separate credits with separate rules, and many working families qualify for both. Tax software and IRS-certified volunteers check both for you.

## Do this today
Check that each child under 17 has a Social Security number valid for work, and that yours is too. Then look at Step 3 of your W-4. If it doesn't list your children, give payroll a new W-4.

## Sources
- [IRS: Child Tax Credit](https://www.irs.gov/credits-deductions/individuals/child-tax-credit)
- [IRS Revenue Procedure 2025-32 (tax year 2026 child tax credit amounts)](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)
- [IRS: Instructions for Schedule 8812](https://www.irs.gov/instructions/i1040s8)
- [IRS: Schedule 8812 (Form 1040)](https://www.irs.gov/pub/irs-pdf/f1040s8.pdf)
- [IRS: Form 1040-ES for 2026 (SSN rules and ACTC amount)](https://www.irs.gov/pub/irs-pdf/f1040es.pdf)
- [IRS: Tax benefits for parents and families (Tax Tip 2026-17)](https://www.irs.gov/newsroom/tax-benefits-for-parents-and-families)
- [IRS: Reduced refund](https://www.irs.gov/refunds/reduced-refund)

_General education, not personalized financial, tax or legal advice. Figures are examples. Check current rates and limits before you act._