Child tax credit
A federal credit of up to $2,200 per child under 17 for 2026, partly refundable.
The child tax credit lowers your income tax for each qualifying child under 17. Up to $1,700 per child can be paid to you as a refund, called the additional child tax credit, if you have at least $2,500 of earned income.
The full credit goes to filers with modified AGI up to $200,000 ($400,000 married filing jointly). The child, and you, need a Social Security number valid for work.
Example
Two children give $2,200 × 2 = $4,400 of credit. A family with a $4,040 tax bill uses $4,040 to cancel it and gets $4,400 − $4,040 = $360 back.