Quick answer
For tax year 2026—generally filed in 2027—the IRS inflation-adjustment table sets the maximum Child Tax Credit at $2,200 per qualifying child and the maximum refundable portion at $1,700. Eligibility depends on the child, Social Security number, dependency, residency, support, and income rules.
Key takeaways
- A qualifying child generally must be under 17 at the end of the tax year.
- The child and taxpayer Social Security number requirements must be met by the return due date, including extensions.
- A credit amount is not the same as the refund; tax liability and refundable-credit rules matter.
Child-related federal credit amounts for tax year 2026
| Item | 2026 amount | What it means |
|---|---|---|
| Maximum Child Tax Credit | $2,200 per qualifying child | Nonrefundable credit before the refundable calculation |
| Maximum refundable portion | $1,700 per qualifying child | ACTC limit for tax year 2026 |
| Earned-income threshold for ACTC formula | $2,500 | Refundable formula generally uses 15% of earned income above this threshold, subject to limits |
| Credit for Other Dependents | $500 | Separate nonrefundable credit; check IRS eligibility rules |
Who is a qualifying child?
The IRS lists age, relationship, residency, support, dependency, citizenship, and Social Security number requirements. The child generally must be under 17 at year-end, live with the taxpayer for more than half the year unless an exception applies, and not provide more than half of their own support. Use the IRS Child Tax Credit page for the complete tests and exceptions.
Income phaseout
Under the permanent rules described by the IRS, the increased credit begins to phase out above $200,000 of modified adjusted gross income for most filing statuses and $400,000 for married couples filing jointly. The phaseout calculation and any prior-law interaction can make the final credit smaller than the headline amount.
How the refundable portion works
The Additional Child Tax Credit is the refundable part of the CTC. The general formula uses 15% of earned income above $2,500, subject to the per-child refundable cap and other statutory limits. Tax software or a qualified preparer should apply the full calculation to the return.
What to check before filing
- Confirm the tax year on every table and form.
- Confirm which taxpayer may claim the child under tie-breaker or custody rules.
- Check that required Social Security numbers were issued by the filing due date.
- Keep records supporting residency, relationship, and support when relevant.
Related guides
Official sources
- IRS — Revenue Procedure 2025-32 in Internal Revenue Bulletin 2025-45
- IRS — Child Tax Credit
- IRS — Schedule 8812
Editorial status: This guide has been checked against the cited official sources. Independent subject-matter review has not been completed. Fact-checked against the linked primary sources on July 27, 2026. The Guru Gazette is independent and is not affiliated with any government agency. This is general information, not individualized benefits, tax, legal, medical, or insurance advice.
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