Child Tax Credit Amount for 2026
- Credit per child: $2,200 for each child under 17 at the end of 2026 with a Social Security number (One Big Beautiful Bill Act, indexed to inflation from 2026).
- Refundable part: up to $1,700 per child as the Additional Child Tax Credit (ACTC).
- Other dependents: $500 for each dependent who does not qualify, such as a 17-year-old or a parent.
- Parent SSN: at least one parent must have a valid Social Security number.
How the Child Tax Credit Is Calculated
- Start: $2,200 × qualifying children + $500 × other dependents.
- Phase out: subtract $50 for each $1,000 (or part) of modified AGI above $200,000, or $400,000 married filing jointly.
- Apply to tax: the credit reduces federal income tax to zero at most.
- Refund the rest: the leftover child credit is refundable up to $1,700 per child, limited to 15% of earned income above $2,500.
| Married, 2 children | Lowers tax | Refundable | Total credit |
|---|---|---|---|
| $20,000 income | $0 | $2,625 | $2,625 |
| $40,000 income | $780 | $3,400 | $4,180 |
| $65,000 income | $3,440 | $960 | $4,400 |
| $100,000 income | $4,400 | $0 | $4,400 |
| $420,000 income | $3,400 | $0 | $3,400 |
| $450,000 income | $1,900 | $0 | $1,900 |
Who Qualifies for the Child Tax Credit
A qualifying child meets 7 IRS tests: age (under 17), relationship, support, dependent status, citizenship, residence (more than half the year with you) and family income. Schedule 8812 of Form 1040 computes the credit.
The Tax Refund Calculator adds the credit to the year's withholding.
Child Tax Credit Amount by Age
The full Child Tax Credit goes to children who are 16 or younger on December 31, 2026. A child who turns 17 at any point in the year drops to the $500 credit for other dependents.
| Age at the end of 2026 | Credit per person | Refundable |
|---|---|---|
| 0 to 16 | $2,200 | Up to $1,700 |
| 17 and 18 | $500 | No |
| Full-time student 19 to 23 | $500 | No |
| Qualifying relative of any age | $500 | No |
A married couple with one child under 17 and one 18-year-old at $80,000 of income receives $2,700: $2,200 for the younger child and $500 for the older one. Enter the younger children and the other dependents in separate boxes.
Child Tax Credit Based on Income
Income changes the credit at both ends: low earnings limit the refundable part, and high income phases the credit out. Between those points every family gets the full amount.
| Single parent, 2 children, income | Phase-out cut | Total credit |
|---|---|---|
| $150,000 | $0 | $4,400 |
| $200,000 | $0 | $4,400 |
| $210,000 | $500 | $3,900 |
| $230,000 | $1,500 | $2,900 |
| $260,000 | $3,000 | $1,400 |
| $290,000 | $4,500 | $0 |
A single parent at $230,000 loses $1,500 of the $4,400 credit and keeps $2,900. The phase-out starts at $200,000 for single and head of household filers and $400,000 for married couples filing jointly.
Additional Child Tax Credit (ACTC) for Lower Incomes
The Additional Child Tax Credit is the refundable part paid to families whose income tax is too small to use the whole credit. It equals 15% of earned income above $2,500, up to $1,700 per child.
| Head of household, 2 children, earned income | Lowers tax | Refundable ACTC | Total |
|---|---|---|---|
| $5,000 | $0 | $375 | $375 |
| $10,000 | $0 | $1,125 | $1,125 |
| $15,000 | $0 | $1,875 | $1,875 |
| $20,000 | $0 | $2,625 | $2,625 |
| $30,000 | $585 | $3,400 | $3,985 |
Earned income means wages and self-employment profit. Interest, pensions and unemployment pay do not raise the refundable amount. The credit for other dependents is never refundable.
Child Tax Credit Amount by Year
The credit per child has changed several times since 2017: two tax laws raised it, and the 2021 expansion lasted one year only.
| Tax year | Credit per child | Refundable part |
|---|---|---|
| 2017 and earlier | $1,000 | Partly refundable |
| 2018 to 2020 | $2,000 | Up to $1,400 |
| 2021 | $3,000 ($3,600 under age 6) | Fully refundable, half paid in monthly advances |
| 2022 to 2024 | $2,000 | Up to $1,500, $1,600 and $1,700 |
| 2025 | $2,200 | Up to $1,700 |
| 2026 | $2,200 | Up to $1,700 |
The 2021 credit also covered 17-year-olds. From 2026 the $2,200 amount is indexed to inflation, so later years can be higher.
Child Tax Credit and Child Care Costs
Child care costs do not change the Child Tax Credit. They go into a separate credit, the Child and Dependent Care Credit on Form 2441, for care that lets you work.
A dependent care FSA through payroll is a second option. It shelters up to $7,500 a year of care costs from income tax and FICA in 2026, and the same dollars cannot also count for the care credit. The HSA and FSA Calculator covers the health accounts.
When the Child Tax Credit Is Paid
The Child Tax Credit arrives with your tax refund after you file Form 1040 with Schedule 8812. There are no monthly advance payments in 2026.
By law the IRS holds refunds that include the Additional Child Tax Credit until mid-February, so early filers wait a little longer. The part that lowers your tax shows up as a smaller balance due or a bigger refund. To get the benefit in each paycheck instead, list your children in Step 3 of Form W-4; the Withholding Calculator shows the effect.
Frequently Asked Questions
How much is the Child Tax Credit for 2026?
The Child Tax Credit for 2026 is $2,200 per qualifying child under 17, with up to $1,700 per child refundable.
How is the Child Tax Credit calculated?
The Child Tax Credit is calculated as $2,200 per child minus $50 per $1,000 of income above $200,000 ($400,000 joint). It reduces tax first; up to $1,700 per child is refundable.
Is the Child Tax Credit refundable?
Yes, partly. Up to $1,700 per child is refundable in 2026 as the Additional Child Tax Credit, at 15% of earned income above $2,500.
How much Child Tax Credit will I get?
You get $2,200 for each child under 17, less any phase-out, limited by your tax and the refundable cap. A married couple with 2 children at $65,000 gets $4,400.
How is the Child Tax Credit amount determined?
The amount is determined by the number of qualifying children, your modified AGI, your filing status and your earned income. Age on December 31 decides which children qualify.
Do 17-year-olds qualify for the Child Tax Credit?
No. A child who is 17 at the end of 2026 gets the $500 credit for other dependents instead, and that credit is not refundable.
Does child care count toward the Child Tax Credit?
No. Child care costs go to the separate Child and Dependent Care Credit on Form 2441, or through a dependent care FSA.
Can both parents claim the Child Tax Credit for the same child?
No. Only the parent who claims the child as a dependent can take the credit for that child in a tax year.