By The Guru Gazette Editorial Team · Reviewed by our Benefits & Tax Desk · Last Reviewed: June 2026 · Editorial Policy · Fact-Checking Policy
The Child Tax Credit (CTC) is one of the most valuable tax breaks for families. For 2026 it is worth up to $2,200 per qualifying child under age 17, with up to $1,700 of it refundable — meaning you can receive part of it as a refund even if you owe little or no tax. This guide gives the verified 2026 amounts, the income limits and phase-out, who counts as a qualifying child, and exactly how to claim it, drawn from the IRS.
Quick summary — Child Tax Credit 2026
- Worth up to $2,200 per qualifying child under 17.
- Up to $1,700 refundable (the Additional Child Tax Credit).
- Full credit up to $200,000 (single) / $400,000 (married); then phases out.
- A separate $500 Credit for Other Dependents covers older kids and relatives.
- Claimed on Form 1040 with Schedule 8812.
What is the Child Tax Credit?
The Child Tax Credit reduces your federal income tax by up to $2,200 for each qualifying child. Part of it is nonrefundable (it can lower your tax to $0), and part — up to $1,700 — is refundable through the Additional Child Tax Credit (ACTC), so families with little or no tax liability can still receive money back. The credit was set at $2,200 and made a permanent, inflation-indexed amount under the 2025 tax law (the One Big Beautiful Bill Act), giving families more certainty than the on-again, off-again amounts of recent years.
How much is the Child Tax Credit for 2026?
| Item | 2026 amount |
|---|---|
| Maximum credit per qualifying child (under 17) | $2,200 |
| Maximum refundable portion (per child) | $1,700 |
| Credit for Other Dependents (nonrefundable) | $500 |
| Refundable ACTC formula | 15% of earned income over $2,500 |
So a family that cannot use the full nonrefundable credit may still receive up to $1,700 per child as a refund, calculated as 15% of earned income above $2,500, capped at $1,700 per child.
Who is a qualifying child?
To count for the Child Tax Credit, a child must meet all of these tests for 2026:
| Test | Requirement |
|---|---|
| Age | Under 17 at the end of 2026 |
| Relationship | Your child, stepchild, foster child, sibling, or a descendant of any of them |
| Residency | Lived with you more than half the year |
| Support | Child did not provide more than half of their own support |
| Dependent | Claimed as your dependent |
| Citizenship | U.S. citizen, national, or resident alien |
| SSN | Child has a valid Social Security number |
A child who turns 17 during 2026 no longer qualifies for the CTC — but may qualify for the $500 Credit for Other Dependents.
Income limits and phase-out
You get the full credit if your modified adjusted gross income (MAGI) is at or below:
| Filing status | Full credit up to (MAGI) |
|---|---|
| Single / Head of Household / Married Filing Separately | $200,000 |
| Married Filing Jointly | $400,000 |
Above those thresholds, the credit drops by $50 for every $1,000 (or part of $1,000) of income over the limit. Because the thresholds are high, the great majority of families receive the full amount.
The $500 Credit for Other Dependents
If you support a dependent who does not qualify for the Child Tax Credit — such as a child age 17 or older, a college student, an aging parent, or another qualifying relative — you may claim the Credit for Other Dependents (ODC), worth $500 per dependent. The ODC is nonrefundable and uses the same $200,000/$400,000 phase-out as the CTC.
A worked example
The Garcia family is married filing jointly with two children under 17 and a MAGI of $90,000. They are well under the $400,000 threshold, so they qualify for the full $2,200 × 2 = $4,400 credit. If their tax bill is smaller than $4,400, they can receive up to $1,700 per child ($3,400) back as a refund through the Additional Child Tax Credit, depending on their earned income. A family earning $420,000 would be $20,000 over the joint limit, reducing their credit by 20 × $50 = $1,000.
How the CTC and EITC work together
Lower- and middle-income families often qualify for both the Child Tax Credit and the Earned Income Tax Credit in the same year, and the two stack. A single parent with two children earning $30,000, for example, could receive a substantial EITC (up to roughly $7,316) plus up to $3,400 in refundable Child Tax Credit — a combined refund that can exceed what they paid in tax all year. The credits are calculated separately (EITC on Schedule EIC, CTC on Schedule 8812) but claimed on the same Form 1040, which is why filing — even when not required — is so important for families.
Special situations
- Divorced or shared custody: only one parent can claim a child each year — generally the custodial parent, unless they release the claim with IRS Form 8332.
- Newborns: a baby born any time in 2026 can qualify for the full credit, as long as the child has an SSN by the return due date.
- Children with an ITIN: a child must have an SSN to qualify for the Child Tax Credit; a child with only an ITIN may instead qualify for the $500 Credit for Other Dependents.
- Multiple families: a child can only be claimed on one return; duplicate claims trigger IRS review and can delay refunds for everyone involved.
What changed for 2026
The 2025 tax law set the Child Tax Credit at $2,200 per child and made it permanent and indexed for inflation, so it will rise gradually in future years rather than reverting to $1,000 as it was once scheduled to. The refundable cap is $1,700 for 2026. The law also kept the requirement that each qualifying child have a valid Social Security number. These changes give families more planning certainty than they have had in years.
Key takeaways
- 2026 CTC: up to $2,200 per child under 17.
- Up to $1,700 refundable per child via the ACTC.
- Full credit up to $200k / $400k; $50 reduction per $1,000 over.
- $500 Credit for Other Dependents for non-qualifying dependents.
- Claim on Schedule 8812; child needs a valid SSN.
Common mistakes to avoid
- Claiming a 17-year-old for the CTC — use the $500 ODC instead.
- Missing the childs SSN deadline (must be issued by the return due date).
- Assuming the full $2,200 is refundable — only up to $1,700 is.
- Forgetting Schedule 8812, which calculates both the CTC and the refundable ACTC.
- Expecting an early refund — ACTC refunds are held until mid-February.
Related resources
- EITC 2026 — often claimed together with the Child Tax Credit.
- Savers Credit 2026 — a credit for retirement savers.
- Premium Tax Credit 2026 — help paying for health coverage.
- 2026 Federal Poverty Level chart
- WIC 2026 — nutrition help for young families.
- TANF 2026 — cash assistance for families.
- SNAP 2026
- Medicaid 2026
Frequently asked questions
How much is the Child Tax Credit for 2026?
For 2026 the Child Tax Credit is worth up to $2,200 per qualifying child under age 17, with up to $1,700 of that refundable through the Additional Child Tax Credit.
How much of the Child Tax Credit is refundable?
Up to $1,700 per child is refundable for 2026 through the Additional Child Tax Credit, calculated as 15% of your earned income above $2,500, capped at $1,700 per child.
What are the 2026 income limits?
You receive the full credit if your modified adjusted gross income is at or below $200,000 (single or head of household) or $400,000 (married filing jointly). Above that it phases out by $50 per $1,000.
What age must a child be to qualify?
The child must be under 17 at the end of 2026. A child who turns 17 during the year no longer qualifies for the Child Tax Credit but may qualify for the $500 Credit for Other Dependents.
Does my child need a Social Security number?
Yes. Each qualifying child must have a valid Social Security number issued before the due date of your tax return in order to claim the Child Tax Credit.
What is the Credit for Other Dependents?
It is a $500 nonrefundable credit for dependents who don’t qualify for the Child Tax Credit, such as children 17 or older, college students, or qualifying relatives like an aging parent.
How do I claim the Child Tax Credit?
File Form 1040 and attach Schedule 8812, which calculates both the Child Tax Credit and the refundable Additional Child Tax Credit.
When will I get my refund?
If your refund includes the Additional Child Tax Credit, the PATH Act prevents the IRS from issuing it before mid-February, so it may arrive slightly later.
Can I claim the Child Tax Credit and the EITC?
Yes. The Child Tax Credit and the Earned Income Tax Credit are separate and can be claimed on the same return if you qualify for both, often producing a substantial combined refund.
The Guru Gazette is an independent publisher and is not affiliated with the IRS or any government agency. Figures reflect IRS Revenue Procedure 2025-32 and current law for tax year 2026; confirm details on irs.gov or with a tax professional. This content is for educational purposes only and does not constitute financial, tax, legal, medical, or benefits advice. Last reviewed: June 2026.
Sources
- IRS — Child Tax Credit: https://www.irs.gov/credits-deductions/individuals/child-tax-credit
- IRS — Revenue Procedure 2025-32: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS — Schedule 8812 Instructions: https://www.irs.gov/instructions/i1040s8
- IRS — Tax benefits for parents and families: https://www.irs.gov/newsroom/tax-benefits-for-parents-and-families