Child Tax Credit 2026: Amount, Income Limits and Calculator
The child tax credit is $2,200 per qualifying child under 17 for 2026 — the same as 2025 — and up to $1,700 is refundable. It shrinks by $50 per $1,000 of MAGI over $200,000 ($400,000 joint). The 2025 law raised it from $2,000 and requires SSNs for the child and one parent.
How much child tax credit will you get?
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Key takeaways
- $2,200 per child under 17 for both 2025 and 2026; up to $1,700 per child refundable.
- It phases out by $50 per $1,000 of MAGI over $400,000 (joint) or $200,000 (everyone else).
- The refundable part is 15% of earned income over $2,500, so it needs earnings.
- The child needs an SSN valid for employment; you (or one spouse) need a valid SSN too.
- It's claimed on Schedule 8812: the credit on Form 1040 line 19, the refundable part on line 28.
Who is a qualifying child for the child tax credit
- Under 17 at the end of the year (a child who turns 17 on December 30 doesn't qualify).
- Your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (such as a grandchild, niece or nephew), and claimed as your dependent.
- Lived with you for more than half the year, and didn't provide over half of their own support.
- Isn't filing a joint return (except only to claim a refund).
- Has a Social Security number valid for employment, issued by your return's due date.
Sources: 2025 Schedule 8812 instructions, “Credits for Qualifying Children”; 2025 Form 1040 instructions, “Who Qualifies as Your Dependent”.
Child tax credit 2025 vs 2026
| Item | 2025 | 2026 |
|---|---|---|
| Per qualifying child under 17 | $2,200 | $2,200 |
| Refundable part, per child (maximum) | $1,700 | $1,700 |
| Credit for other dependents | $500 | $500 |
| Phase-out starts (MAGI) | $200,000 ($400,000 joint) | $200,000 ($400,000 joint) |
| Reduction | $50 per $1,000 or part | $50 per $1,000 or part |
| Refundable part needs earned income over | $2,500 | $2,500 |
| MAGI | Phase-out | Credit left |
|---|---|---|
| $400,000 | $0 | $4,400 |
| $420,000 | $1,000 | $3,400 |
| $450,000 | $2,500 | $1,900 |
| $480,000 | $4,000 | $400 |
| $488,000 | $4,400 | $0 |
Sources: Rev. Proc. 2025-32 §4.05 and §2.03; Schedule 8812 (2025), lines 5–12; 2025 instructions.
The refundable part: the additional child tax credit
The credit first reduces the income tax you owe. Whatever is left can be paid to you as the additional child tax credit — up to $1,700 per child, and no more than 15% of your earned income above $2,500. A married couple with two children and $10,000 of wages owes no tax, so the whole credit would be refundable, but 15% of $7,500 limits the refund to $1,125.
For the line-by-line form walkthrough see how to fill out Schedule 8812; for every family credit at once, use the family tax credit finder. Your tax before credits comes from the 2026 tax brackets.
How to claim the child tax credit on Schedule 8812
List your dependents on Form 1040
In the Dependents section of Form 1040, give each child's SSN and check the Child tax credit box.
Work through Schedule 8812
Part I: children × $2,200 (line 5), phase-out (lines 9–11), credit used (line 14). Part II-A: up to $1,700 per child (line 16b), 15% of earned income over $2,500 (line 20), refundable credit (line 27).
Carry the amounts to Form 1040
Line 14 goes on Form 1040 line 19 and line 27 on line 28 — the same lines on the 2026 draft form.
Questions people ask
How much is the child tax credit for 2026?
$2,200 for each qualifying child under 17 at the end of 2026, the same as for 2025. Up to $1,700 per child is refundable as the additional child tax credit. Other dependents — such as children 17 and older or elderly parents — can qualify for a separate $500 credit that isn't refundable.
What are the child tax credit income limits for 2026?
The credit starts to shrink at $400,000 of modified AGI for married couples filing jointly and $200,000 for everyone else. It falls by $50 for each $1,000 — or part of $1,000 — over that line. A couple with two children loses it all at $488,000. There's no minimum income for the nonrefundable part, but the refundable part needs earned income.
Is the child tax credit refundable in 2026?
Partly. Up to $1,700 per child can be paid to you as a refund even if you owe no income tax — that's the additional child tax credit. It's limited to 15% of your earned income above $2,500, so a family needs earnings to get it. Families with three or more children may get more using a second method on Schedule 8812.
Did the 2025 tax law change the child tax credit?
Yes. It raised the credit from $2,000 to $2,200 per child starting with 2025, made it permanent, and indexes it for inflation after 2025 — the 2026 amount stays $2,200. It also added a rule that the parent must have a Social Security number: on a joint return, at least one spouse must have a valid SSN.
Does my child need a Social Security number for the child tax credit?
Yes. Each qualifying child must have a Social Security number that is valid for employment and issued before the due date of your return, including extensions. A child with an ITIN or ATIN instead may qualify you for the $500 credit for other dependents. You — or at least one spouse on a joint return — also need a valid SSN.
When will I get the child tax credit refund?
The credit is part of your tax return, not a monthly payment. If your return claims the refundable additional child tax credit, the IRS can't issue the refund until mid-February — for 2025 returns that meant mid-February 2026 at the earliest — and the hold applies to the whole refund, not just the credit.