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The Child Tax Credit is $2,200 per qualifying child for 2026, up from $2,000. The One Big Beautiful Bill Act raised the credit and made it permanent, and it now adjusts for inflation each year. Up to $1,700 per child is refundable, meaning you can get it back even if you owe little or no tax. The full credit is available up to $200,000 of income ($400,000 for married couples) before it phases out. Here is who qualifies and how it works. Because tax situations vary, confirm the details with a tax professional.
Key Takeaways
- The Child Tax Credit is $2,200 per qualifying child under 17 for 2026, now permanent and inflation-indexed.
- Up to $1,700 per child is refundable, so you can receive it even with no tax liability.
- The full credit is available up to $200,000 of income, or $400,000 married filing jointly, then phases out.
- You and each qualifying child need a Social Security number valid for employment.
- Dependents who do not qualify for the CTC may still get the $500 Credit for Other Dependents.
How much is the Child Tax Credit for 2026?
The Child Tax Credit (CTC) is worth up to $2,200 per qualifying child for the 2026 tax year, up from $2,000. The One Big Beautiful Bill Act (OBBBA) made this higher amount permanent and added annual inflation indexing, so it will rise gradually in future years rather than reverting. For the full set of changes in that law, see our complete OBBBA tax changes guide.
The credit reduces your tax bill dollar for dollar. A $2,200 credit cuts your federal tax by $2,200, which makes it far more valuable than a deduction of the same size.
Who counts as a qualifying child?
To claim the credit for a child, the child generally must meet all of these tests for 2026:
- Be under age 17 at the end of the year (16 or younger).
- Be your son, daughter, stepchild, foster child, sibling, or a descendant of any of them (such as a grandchild, niece, or nephew).
- Have lived with you for more than half the year.
- Not have provided more than half of their own support.
- Be claimed as your dependent.
- Be a U.S. citizen, U.S. national, or U.S. resident alien.
- Have a Social Security number valid for employment.
The age cutoff matters: the year your child turns 17, they no longer qualify for the Child Tax Credit, though they may qualify for the smaller Credit for Other Dependents.
How much of the credit is refundable?
Up to $1,700 per child is refundable for 2026 through the Additional Child Tax Credit. “Refundable” means that if the credit is larger than the tax you owe, you can receive the difference as a refund, up to that $1,700 limit per child. The remaining portion (up to $500 per child) is nonrefundable, so it can reduce your tax to zero but not below.
The refundable amount is calculated from your earned income: it is generally 15% of your earned income above $2,500, up to the $1,700 cap per child. Families with very low earnings may receive less than the full refundable amount. Many families also qualify for the Earned Income Tax Credit at the same time, and the two are claimed together, which can add up to a sizable refund for lower- and middle-income households.
What are the income limits?
You get the full credit if your modified adjusted gross income is at or below $200,000, or $400,000 for married filing jointly. Above those levels, the credit phases out by $50 for every $1,000 (or part of $1,000) of income over the threshold.
For example, a married couple with $420,000 of income is $20,000 over the $400,000 line, which reduces their total credit by $1,000 (20 increments of $50). The phase-out applies to the combined credit for all your children, not per child.
| Filing status | Full credit up to | Phase-out rate |
|---|---|---|
| Single / head of household | $200,000 MAGI | $50 less per $1,000 over |
| Married filing jointly | $400,000 MAGI | $50 less per $1,000 over |
What is the $500 Credit for Other Dependents?
If you support a dependent who does not qualify for the Child Tax Credit, you may be able to claim the Credit for Other Dependents, worth up to $500 each. This covers dependents like a child who is 17 or older, a college student you support, or a qualifying relative such as an aging parent. It is nonrefundable, and it phases out at the same $200,000 and $400,000 income thresholds.
What did the OBBBA change?
Before the OBBBA, the $2,000 Child Tax Credit was scheduled to drop back to $1,000 after 2025. The law prevented that, set the credit at $2,200, made it permanent, and indexed it to inflation going forward. It also tightened the identification rules: now both you (and your spouse, if filing jointly) and each qualifying child must have a Social Security number valid for employment, issued by the due date of your return.
If you are a young parent, the larger credit pairs with another OBBBA program, the new tax-advantaged children’s investment accounts. See our Trump Account FAQ for how those work.
How do you claim the Child Tax Credit?
You claim it on your Form 1040 using Schedule 8812, which calculates both the Child Tax Credit and the refundable Additional Child Tax Credit. List each qualifying child with their Social Security number. Tax software handles the calculation and the phase-out automatically once you enter your dependents and income. If this is your first time filing with a child, our beginner tax filing guide walks through the basics.
FAQ
How much is the Child Tax Credit in 2026?
Up to $2,200 per qualifying child under 17, with up to $1,700 of that refundable. The amount is now permanent and adjusts for inflation each year.
At what income does the Child Tax Credit phase out?
It begins to phase out above $200,000 of income, or $400,000 for married filing jointly, dropping by $50 for every $1,000 over the threshold.
Can I get the credit if I owe no tax?
Partly. Up to $1,700 per child is refundable through the Additional Child Tax Credit, based on 15% of your earned income above $2,500, so you can receive that portion even with no tax liability.
Does my child need a Social Security number?
Yes. Each qualifying child must have a Social Security number valid for employment, and you (and your spouse, if filing jointly) must have one too, issued by your return’s due date.
What if my child is 17 or older?
They no longer qualify for the Child Tax Credit, but you may be able to claim the $500 Credit for Other Dependents if they are still your dependent.
Bottom line: The Child Tax Credit is $2,200 per qualifying child under 17 for 2026, with up to $1,700 refundable, now permanent and inflation-indexed. The full credit runs up to $200,000 of income ($400,000 married), and both you and your child need a valid Social Security number to claim it.
This article is for educational and informational purposes only and is not tax advice. Tax rules and figures change, and eligibility depends on your situation. We want you to feel confident, not overwhelmed, so confirm how the credit applies to your family with a qualified tax professional, or at irs.gov, before you file.
