United States · Federal tax · Child tax credit
Child tax credit by year.
The maximum federal child tax credit per child for every tax year from 1998 to 2027, with the refundable portion, the earned income threshold, the phase-out and the law that set each figure, plus a calculator that applies any year's rules to your family.
Short answer: The credit began at $400 per child in 1998 and $500 in 1999, rose to $600 in 2001 and $1,000 in 2003, doubled to $2,000 in 2018, was $3,000 ($3,600 under age 6) for 2021 only, returned to $2,000 for 2022 to 2024, became $2,200 for 2025 and 2026 and is $2,300 for 2027. The refundable part is $1,700 for 2026 and $1,800 for 2027.
Apply one year's rules to your family
Result
Press Calculate to see the maximum credit for that year after the phase-out.
Child tax credit by tax year
The maximum credit is per qualifying child under 17 at the end of the year. The refundable column is the most that could come back as a refund per child through the additional child tax credit; the earned income column is the threshold in the 15% refundability formula (10% for 2001 to 2004); the phase-out column shows where the $50 per $1,000 reduction starts for a joint return and for other filers. The law column names the act or IRS revenue procedure that set the figure.
| Tax year | Maximum per child | Refundable per child | Earned income threshold | Phase-out starts, joint / other | Law or notice |
|---|---|---|---|---|---|
| 1998 | $400 | Three or more children only | n/a | $110,000 / $75,000 | Taxpayer Relief Act of 1997, Pub. L. 105-34 |
| 1999 | $500 | Three or more children only | n/a | $110,000 / $75,000 | Pub. L. 105-34 |
| 2000 | $500 | Three or more children only | n/a | $110,000 / $75,000 | Pub. L. 105-34 |
| 2001 | $600 | Up to $600 | $10,000 | $110,000 / $75,000 | EGTRRA, Pub. L. 107-16 (10% refundable formula) |
| 2002 | $600 | Up to $600 | ,000, indexed | $110,000 / $75,000 | Pub. L. 107-16 (10% refundable formula) |
| 2003 | $1,000 | Up to $1,000 | ,000, indexed | $110,000 / $75,000 | JGTRRA, Pub. L. 108-27 (raised 2003-2004 from $600) |
| 2004 | $1,000 | Up to $1,000 | ,000, indexed | $110,000 / $75,000 | Pub. L. 108-27; Pub. L. 108-311 kept $1,000 through 2010 |
| 2005 | $1,000 | Up to $1,000 | ,000, indexed | $110,000 / $75,000 | Pub. L. 108-311 (15% refundable formula from 2005) |
| 2006 | $1,000 | Up to $1,000 | ,000, indexed | $110,000 / $75,000 | Pub. L. 108-311 |
| 2007 | $1,000 | Up to $1,000 | ,000, indexed | $110,000 / $75,000 | Pub. L. 108-311 |
| 2008 | $1,000 | Up to $1,000 | $8,500 | $110,000 / $75,000 | Pub. L. 110-343 ($8,500 threshold for 2008) |
| 2009 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | ARRA, Pub. L. 111-5 ($3,000 threshold) |
| 2010 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | Pub. L. 111-5; Pub. L. 111-312 extended through 2012 |
| 2011 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | Pub. L. 111-312 |
| 2012 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | Pub. L. 111-312 |
| 2013 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | ATRA, Pub. L. 112-240 ($1,000 made permanent) |
| 2014 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | Pub. L. 112-240 |
| 2015 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | PATH Act, Pub. L. 114-113 ($3,000 made permanent) |
| 2016 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | Pub. L. 114-113 |
| 2017 | $1,000 | Up to $1,000 | $3,000 | $110,000 / $75,000 | Pub. L. 114-113 |
| 2018 | $2,000 | Up to $1,400 | $2,500 | $400,000 / $200,000 | TCJA, Pub. L. 115-97 (section 24(h)) |
| 2019 | $2,000 | Up to $1,400 | $2,500 | $400,000 / $200,000 | Pub. L. 115-97; Rev. Proc. 2018-57 |
| 2020 | $2,000 | Up to $1,400 | $2,500 | $400,000 / $200,000 | Pub. L. 115-97; Rev. Proc. 2019-44 |
| 2021 | $3,000 (,600 under 6) | Fully refundable | None | $400,000 / $200,000 | ARPA, Pub. L. 117-2 (section 24(i), 2021 only) |
| 2022 | $2,000 | Up to $1,500 | $2,500 | $400,000 / $200,000 | Pub. L. 115-97; Rev. Proc. 2021-45 |
| 2023 | $2,000 | Up to $1,600 | $2,500 | $400,000 / $200,000 | Pub. L. 115-97; Rev. Proc. 2022-38 |
| 2024 | $2,000 | Up to $1,700 | $2,500 | $400,000 / $200,000 | Pub. L. 115-97; Rev. Proc. 2023-34 |
| 2025 | $2,200 | Up to $1,700 | $2,500 | $400,000 / $200,000 | OBBBA, Pub. L. 119-21 ($2,200, permanent); Rev. Proc. 2024-40 |
| 2026 | $2,200 | Up to $1,700 | $2,500 | $400,000 / $200,000 | Pub. L. 119-21 (indexed from 2026); Rev. Proc. 2025-32 |
| 2027 | $2,300 | Up to $1,800 | $2,500 | $400,000 / $200,000 | Pub. L. 119-21; Rev. Proc. 2026-35 |
Married filing separately used a $55,000 phase-out threshold from 1998 to 2017 and shares the $200,000 threshold since 2018. From 2002 to 2007 the $10,000 earned income threshold was indexed for inflation each year (rounded to $50), and the IRS figure for a given year is in that year's revenue procedure; the table keeps the base amount rather than each indexed value. Figures read from the sources below on November 11, 2026.
The six laws that moved the credit
1997. The Taxpayer Relief Act (Public Law 105-34) added section 24 to the Internal Revenue Code for taxable years beginning after December 31, 1997. The amendment notes to the section preserve the original text: "$500 ($400 in the case of taxable years beginning in 1998)". The credit was nonrefundable except for taxpayers with three or more qualifying children, and it phased out from $110,000 of income on a joint return, $75,000 for an unmarried person and $55,000 for a married person filing separately, by $50 for each $1,000 or fraction of $1,000 above the threshold.
2001. Section 201 of the Economic Growth and Tax Relief Reconciliation Act (Public Law 107-16) wrote a schedule into section 24(a): $600 for 2001 through 2004, $700 for 2005 through 2008, $800 for 2009 and $1,000 for 2010 or thereafter. It also made the credit refundable for everyone at 15% of earned income over $10,000 (10% before 2005), with the $10,000 indexed for inflation from 2002. 2003 and 2004. The Jobs and Growth Tax Relief Reconciliation Act (Public Law 108-27) raised the 2003 and 2004 amount from $600 to $1,000, and the Working Families Tax Relief Act (Public Law 108-311) kept $1,000 for every year through 2010 instead of the lower steps in the 2001 schedule.
2008 to 2015. The Emergency Economic Stabilization Act (Public Law 110-343) set the earned income threshold at $8,500 for 2008; the American Recovery and Reinvestment Act (Public Law 111-5) cut it to $3,000 for 2009 and 2010; Public Law 111-312 extended the $1,000 credit and the $3,000 threshold through 2012; the American Taxpayer Relief Act (Public Law 112-240) made the $1,000 credit permanent; and the PATH Act (Public Law 114-113) made the $3,000 threshold permanent by substituting it for the $10,000 base in section 24(d)(1)(B)(i).
2017. The Tax Cuts and Jobs Act (Public Law 115-97) added section 24(h) for 2018 through 2025: $2,000 per child, a refundable maximum of $1,400 indexed from 2018, an earned income threshold of $2,500, phase-out thresholds of $400,000 on a joint return and $200,000 otherwise, a $500 credit for other dependents and a Social Security number requirement for each qualifying child. 2021. The American Rescue Plan Act (Public Law 117-2) added section 24(i) for taxable years beginning in 2021 only: $3,000 per child and $3,600 for a child under 6, fully refundable, with the increase over $2,000 phasing out from $150,000 joint, $112,500 head of household and $75,000 otherwise. 2025. Public Law 119-21 removed the 2025 sunset, raised the amount to $2,200 for taxable years beginning after December 31, 2024, indexes it from 2026 against a 2024 base year rounded down to the next $100, and keeps the $1,400 refundable base indexed against 2017. The IRS revenue procedures then give $2,200 and $1,700 for 2026 and $2,300 and $1,800 for 2027.
Worked example
A married couple with two children under 17 and $425,000 of modified adjusted gross income in 2027 starts with 2 times $2,300, or $4,600. Their income is $25,000 above the $400,000 joint threshold, which is 25 increments of $1,000, so the credit falls by 25 times $50, or $1,250, to $3,350. Because their tax liability on that income is far above $3,350 the whole credit is used against tax, and the refundable portion does not come into play. Had the same couple claimed the credit for 2010, the maximum would have been $2,000 and the $110,000 threshold would have wiped it out entirely: $315,000 over the threshold is 315 increments, or $15,750 of reduction. The calculator above does both sums for any year, and for 2021 it phases out the extra $1,000 or $1,600 per child first, then the $2,000 base.
Method
The per-child amounts and thresholds come from the text and amendment notes of 26 U.S.C. 24 (Legal Information Institute copy, current through Public Law 119-21, and the 2023 govinfo edition), from section 201 of Public Law 107-16 for the 2001 schedule, and from the IRS revenue procedures for the indexed refundable amounts of 2019 to 2027. The calculator multiplies the year's per-child amount by the number of children, subtracts $50 for each $1,000 or fraction of $1,000 of income above the threshold for your filing status, and for 2021 applies the two-step phase-out of section 24(i). It does not estimate the refundable amount from earned income or compare the credit with your tax liability.
What this does not cover
- The refundable amount for your own earned income and liability; use the calculator linked above or Schedule 8812.
- The $500 credit for other dependents (2018 onward) and the state child tax credits that some states pay.
- The indexed earned income thresholds of 2002 to 2007 and the advance monthly payments of 2021.
- Identification rules: since 2018 each qualifying child needs a Social Security number valid for employment, and since 2025 the taxpayer (or one spouse on a joint return) does too.
Figures read from the sources below on November 11, 2026. Last updated November 11, 2026.
Sources
- 26 U.S.C. 24, Child tax credit, as amended through Pub. L. 119-21, with amendment notes (Legal Information Institute, Cornell Law School) (retrieved November 11, 2026)
- 26 U.S.C. 24, 2023 edition with amendment notes (govinfo) (retrieved November 11, 2026)
- Public Law 107-16, section 201: the 2001-2010 per-child schedule and refundability (govinfo) (retrieved November 11, 2026)
- IRS: Child Tax Credit (2025 tax year amounts, page updated October 29, 2026) (retrieved November 11, 2026)
- IRS Revenue Procedure 2026-35, section 3.05: 2027 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2025-32, section 3.05: 2026 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2024-40: 2025 refundable amount (retrieved November 11, 2026)
- IRS Revenue Procedure 2023-34: 2024 refundable amount (retrieved November 11, 2026)
- IRS Revenue Procedure 2022-38: 2023 refundable amount (retrieved November 11, 2026)
- IRS Revenue Procedure 2021-45: 2022 refundable amount (retrieved November 11, 2026)
- IRS Revenue Procedure 2018-57: 2019 refundable amount (retrieved November 11, 2026)
Common mix-ups
-
Often assumedThe full child tax credit comes back as a refund if you owe no tax.
What the source saysThe IRS page describes the credit as nonrefundable and says the refundable additional child tax credit is up to $1,700 per child for 2025, available only with earned income of at least $2,500. [1]
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Often assumedThe credit is $2,000 per child for 2027 as it was under the 2017 law.
What the source saysRevenue Procedure 2026-35 sets the 2027 maximum credit under section 24(a) at $2,300 and the refundable amount at $1,800, after Public Law 119-21 raised the base to $2,200 and indexed it. [2]
-
Often assumedA 17-year-old still qualifies for the child tax credit.
What the source saysThe IRS says the child must be under 17 at the end of the tax year; the one exception was 2021, when the American Rescue Plan Act counted 17-year-olds. [1]
Checked against these sources on .
Frequently asked questions
What is the child tax credit for 2027?
$2,300 per qualifying child under 17, of which up to $1,800 can be refunded as the additional child tax credit, from IRS Revenue Procedure 2026-35. The 2026 amounts are $2,200 and $1,700.
When did the child tax credit start and how much was it?
The Taxpayer Relief Act of 1997 (Public Law 105-34) created it for tax years beginning after 1997: $400 per child for 1998 and $500 from 1999. Section 24 of the Internal Revenue Code still shows that original wording in its amendment notes.
Why was the credit $3,000 or $3,600 in 2021 only?
The American Rescue Plan Act (Public Law 117-2) added section 24(i) for taxable years beginning in 2021: $3,000 per child, $3,600 for a child under 6, fully refundable, with the extra amount phasing out from $150,000 of income on a joint return, $112,500 for a head of household and $75,000 otherwise. It expired after 2021.
Is the $2,000 credit from the 2017 tax law still temporary?
No. Public Law 119-21 (July 4, 2025) struck the 2018 through 2025 limit in section 24(h), raised the amount to $2,200 for tax years after 2024 and indexes it for inflation from 2026 using 2024 as the base year, rounded down to a multiple of $100.
How does the phase-out work?
The credit falls by $50 for each $1,000, or fraction of $1,000, of modified adjusted gross income above the threshold: $400,000 on a joint return and $200,000 otherwise since 2018, and $110,000 joint, $75,000 unmarried and $55,000 married filing separately from 1998 to 2017.
How much of the credit was refundable before 2018?
From 1998 to 2000 only families with three or more qualifying children could get a refund, through a formula based on Social Security taxes. From 2001 the refundable part became 15% of earned income above a threshold ($10,000 indexed, 10% of it before 2005), up to the full credit; the threshold was $8,500 for 2008 and $3,000 from 2009 to 2017.
What were the refundable maximums from 2018 to 2027?
$1,400 for 2018, 2019 and 2020; fully refundable in 2021; $1,500 for 2022; $1,600 for 2023; $1,700 for 2024, 2025 and 2026; $1,800 for 2027, each from the IRS revenue procedure for that year, with earned income of at least $2,500 required.
What does the calculator on this page not do?
It applies the per-child amount and the phase-out for the year you pick. It does not compute the refundable amount from your earned income, your tax liability, the $500 credit for other dependents or any state credit, so treat its result as the ceiling for that year.
Not legal or tax advice
This page is general information from an unofficial guide, not tax advice. Amounts come from the Internal Revenue Code and the IRS on the date shown and rules have limits and exceptions. Use the agency forms and instructions, or a tax professional, before you file. Nothing you type is sent anywhere. It runs in your browser.