U.S. · IRS credits
Child Tax Credit 2026: $2,200 per child.
Amounts, phase-out and the refundable portion for tax years 2026 and 2025.
The Child Tax Credit is worth up to $2,200 per qualifying child for tax year 2026 and for tax year 2025. Up to $1,700 per child is refundable if you have at least $2,500 of earned income. The full credit is available at income up to $200,000 ($400,000 joint), then it falls by $50 for each $1,000 over.
Estimate your credit
Result
Child Tax Credit amounts: tax year 2026 and 2025
| Item | Tax year 2026 (filed in 2027) | Tax year 2025 (filed in 2026) |
|---|---|---|
| Maximum credit per qualifying child | $2,200 | $2,200 |
| Refundable portion (Additional Child Tax Credit), per child | Up to $1,700 | Up to $1,700 |
| Earned income needed for the refundable part | At least $2,500 | At least $2,500 |
| Full credit if income is up to | $200,000 ($400,000 joint) | $200,000 ($400,000 joint) |
| Reduction above that | $50 for each $1,000 or part of $1,000 | $50 for each $1,000 or part of $1,000 |
| Credit for other dependents | $500 each | $500 each |
The One Big Beautiful Bill Act made the larger credit permanent and set the maximum at $2,200 for 2025, with inflation adjustment after that. IRS Revenue Procedure 2025-32 sets the 2026 maximum at $2,200 and the refundable portion at $1,700, so the headline numbers are the same for both years. The IRS Child Tax Credit page lists the same $2,200, $1,700, $2,500 earned income and $200,000 / $400,000 income figures for the 2025 tax year.
Who qualifies
You (or your spouse on a joint return) and each qualifying child must have a Social Security number valid for employment in the U.S., issued before the due date of the return including extensions. The child must generally be under 17 at the end of the tax year; be your son, daughter, stepchild, eligible foster child, sibling, step-sibling or a descendant of one; not provide more than half of his or her own support; have lived with you for more than half the year; be claimed as your dependent; not file a joint return (other than to claim a refund); and be a U.S. citizen, U.S. national or U.S. resident alien.
How the phase-out works
The credit is reduced by $50 for each $1,000, or fraction of $1,000, by which modified adjusted gross income is above $200,000 ($400,000 on a joint return). Three examples:
| Situation | Credit before phase-out | Reduction | Credit after phase-out |
|---|---|---|---|
| Married filing jointly, 2 children, MAGI $420,000 | $4,400 | 20 × $50 = $1,000 | $3,400 |
| Single, 1 child, MAGI $215,500 | $2,200 | 16 × $50 = $800 (15,500 rounds up to 16) | $1,400 |
| Married filing jointly, 3 children, MAGI $90,000 | $6,600 | None, under $400,000 | $6,600 |
The refundable part
The credit first reduces the tax you owe. If it is more than your tax, up to $1,700 per child can come back as a refund, limited to 15 percent of earned income above $2,500. Example: two children, $20,000 of earned income and no income tax owed. The cap is 2 × $1,700 = $3,400, but 15% × ($20,000 − $2,500) = $2,625, so up to $2,625 is refundable. The IRS says that if you claim the Additional Child Tax Credit or the EITC it cannot issue the refund before mid-February.
Credit for other dependents
A child or dependent who does not qualify for the Child Tax Credit may qualify for the $500 Credit for Other Dependents, which also starts to decrease above $200,000 ($400,000 joint) of adjusted gross income. The dependent needs an SSN, ITIN or ATIN.
For a full estimate with your own numbers, use the Child Tax Credit and ACTC calculator.
Sources
Primary sources opened and checked on November 2, 2026. Figures are as published by the source on that date.
- IRS, Child Tax Credit (read November 2, 2026)
- IRS, Revenue Procedure 2025-32 (2026 inflation adjustments), section 3.05 (read November 2, 2026)
- IRS, tax inflation adjustments for tax year 2026 (read November 2, 2026)
- 26 U.S. Code section 24, Child tax credit (phase-out and refundable rules) (read November 2, 2026)
Frequently asked questions
How much is the Child Tax Credit for 2026?
Up to $2,200 per qualifying child, of which up to $1,700 can be refundable, per IRS Revenue Procedure 2025-32.
How much was the Child Tax Credit for 2025?
Up to $2,200 per qualifying child, and up to $1,700 per child refundable, per the IRS Child Tax Credit page.
At what income does the Child Tax Credit phase out?
It is reduced by $50 for each $1,000 (or part of $1,000) of income over $200,000, or $400,000 on a joint return.
Is the Child Tax Credit refundable?
Partly. Up to $1,700 per child is refundable as the Additional Child Tax Credit, and you need at least $2,500 of earned income to claim it.
What age does a child need to be to qualify?
Generally under 17 at the end of the tax year, with a valid Social Security number issued before the return due date.
Reference information, not tax advice
Amounts are taken from the IRS sources linked above. The calculator here estimates the credit before your tax liability and does not replace Form 8812 or a tax professional. Credits depend on your full return.