United States · Federal income tax · Credits
Child tax credit 2027.
The credit per child, the refundable part and the income where it starts to shrink.
Short answer: The child tax credit for tax year 2027 is up to $2,300 per qualifying child, up $100 from 2026, and up to $1,800 of it can be refundable. The credit starts to phase out at $200,000 of income ($400,000 on a joint return).
Estimate your child tax credit
Result
Enter your income and press Estimate.
The 2027 child tax credit
Rev. Proc. 2026-35 section 3.05 sets the maximum credit under section 24(a) at $2,300 per qualifying child for 2027 and the amount that can be refundable at $1,800. In 2026 the amounts were $2,200 and $1,700. The return most people file in the first months of 2027 is for tax year 2026 and uses the 2026 numbers, so for that return use the child tax credit 2026 page.
| Item | 2027 | 2026 |
|---|---|---|
| Credit per qualifying child | $2,300 | $2,200 |
| Refundable portion per child | $1,800 | $1,700 |
| Phase-out starts (single, head of household, separate) | $200,000 | $200,000 |
| Phase-out starts (joint) | $400,000 | $400,000 |
| Earned income needed for the refundable part | Over $2,500 | Over $2,500 |
The phase-out and the refundable part
The Rev. Proc. indexes only the credit and the refundable cap. The phase-out thresholds and the refundable formula are not indexed. The IRS says the full credit goes to filers whose income is no more than $200,000 ($400,000 on a joint return), and the statute reduces the credit by $50 for each $1,000, or part of $1,000, of income above the threshold. The refundable part, the additional child tax credit, cannot be more than the refundable cap per child, and the Schedule 8812 worksheet limits it to 15 percent of earned income above $2,500.
What changed from 2026
The credit rose $100 per child and the refundable cap rose $100. The income thresholds did not change, so a family just above the phase-out start sees the larger credit shrink at the same $50 per $1,000 rate.
Worked examples (2027)
A single parent with three qualifying children and $60,000 of income is below the $200,000 threshold, so the credit is 3 x $2,300 = $6,900. At most $5,400 of it can be refunded: the least of the credit, 3 x $1,800 = $5,400, and 15 percent of the $57,500 of earned income above $2,500 ($8,625.00). A joint couple with two children and $410,000 of income is $10,000 over the $400,000 threshold, so the credit is reduced by 10 x $50 = $500: 2 x $2,300 = $4,600, less $500, leaves $4,100.
Common mix-ups
- Refundable does not mean the whole credit is paid in cash. Only up to $1,800 per child can be refunded, and only after the credit has first offset the tax you owe.
- The credit is not for every dependent. The child must be under 17 at the end of the year and have a valid Social Security number, and so must you or your spouse. Other dependents may qualify for a smaller $500 credit.
- The phase-out is measured on modified AGI, not on taxable income. Deductions that lower taxable income do not lower the income used for the phase-out.
- The 2027 amounts are not for your spring 2027 return. Returns filed in early 2027 use the 2026 credit of $2,200 per child.
Method
The calculator multiplies the 2027 credit by the number of children, subtracts $50 for each $1,000 (or part of $1,000) that modified adjusted gross income is over the threshold for the filing status, and floors the result at zero. The refund ceiling is the least of the reduced credit, the refundable cap per child times the number of children, and 15 percent of earned income above $2,500. It cannot know your tax liability, so the share that actually comes back depends on how much tax the credit first offsets. The phase-out and formula follow the IRS child tax credit page and the 2025 Schedule 8812 instructions.
What this does not cover
- Whether each child is a qualifying child with the required Social Security number.
- Your tax liability, which decides how much of the credit is refundable in practice.
- The $500 credit for other dependents.
- State child tax credits.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Rev. Proc. 2026-35 (tax year 2027 inflation adjustments), section 3.05 (retrieved November 9, 2026)
- IRS news release IR-2026-133, November 5, 2026 (retrieved November 9, 2026)
- IRS Rev. Proc. 2025-32 (tax year 2026 figures used for the comparison column) (retrieved November 9, 2026)
- IRS: Child Tax Credit (retrieved November 9, 2026)
- IRS: Instructions for Schedule 8812 (2025) (retrieved November 9, 2026)
Frequently asked questions
How much is the child tax credit for 2027?
Up to $2,300 per qualifying child for tax year 2027, up from $2,200 in 2026.
How much of the 2027 child tax credit is refundable?
Up to $1,800 per child, up from $1,700, and limited to 15 percent of earned income above $2,500.
At what income does the child tax credit phase out?
It begins at $200,000 of income for single filers and $400,000 for joint filers, and falls $50 for every $1,000 or part of $1,000 over that.
Did the phase-out income change for 2027?
No. The Rev. Proc. indexes the credit amount and the refundable cap, not the phase-out thresholds.
How much is the credit for three children in 2027?
$6,900 before any phase-out, of which at most $5,400 can be refundable.
Does the child need a Social Security number?
Yes. The IRS requires a Social Security number valid for employment for the child and for you or your spouse, issued before the due date of the return.
When does the 2027 amount apply?
To tax year 2027, so to the return filed in 2028. Returns filed in early 2027 use the 2026 amounts.
Not legal or tax advice
These are the IRS figures for tax year 2027 in an unofficial guide that no tax agency runs. A result here is an estimate from the numbers on this page, not a return. Nothing you type is transmitted anywhere. Confirm with IRS forms and instructions or a tax professional before you file.