Child Tax Credit 2026: $2,200 per Child
For 2026 the child tax credit is $2,200 per qualifying child under 17, and up to $1,700 per child of it is refundable as the additional child tax credit (IRS Rev. Proc. 2025-32, section 4.05). It falls by $50 for every $1,000 of modified AGI above $200,000, or $400,000 married filing jointly, and other dependents bring $500 each (26 U.S.C. §24(h)).
These are the figures for children in 2026, claimed on the 2026 return you file in early 2027. The calculator below applies the phase-out and the refundable limits in the same order as Schedule 8812.
Child tax credit calculator 2026
2026 child tax credit at a glance
| Item | 2026 | Source |
|---|---|---|
| Credit per qualifying child (under 17) | $2,200 | Rev. Proc. 2025-32 §4.05(1) |
| Refundable part per child (additional child tax credit) | $1,700 | Rev. Proc. 2025-32 §4.05(2) |
| Credit for other dependents (not refundable) | $500 | 26 U.S.C. §24(h)(4) |
| Phase-out starts, married filing jointly (modified AGI) | $400,000 | 26 U.S.C. §24(h)(3) |
| Phase-out starts, every other filing status | $200,000 | 26 U.S.C. §24(h)(3) |
| Phase-out rate: per $1,000 (or part) over the threshold | $50 | 26 U.S.C. §24(b)(1) |
| Refundable part: 15% of earned income above | $2,500 | 26 U.S.C. §24(d)(1)(B), (h)(6) |
The $2,200 amount was set by the 2025 budget law (Pub. L. 119-21 §70104, amending §24(h)(2)), which also made the post-2017 rules permanent and indexes the $2,200 for inflation from 2026 on; for 2026 the inflation adjustment leaves it at $2,200 and the refundable part at $1,700 (Rev. Proc. 2025-32). The $200,000 and $400,000 thresholds and the $500 other-dependent credit are not indexed. Every figure with its source: JSON.
Where the credit phases out
Above the threshold, each $1,000 of modified AGI — or any part of $1,000 — takes $50 off the combined child and other-dependent credit (26 U.S.C. §24(b)(1)). A married couple with two children and $420,000 of modified AGI is $20,000 over, so $4,400 falls by $1,000 to $3,400. The table shows where the credit reaches zero.
| Qualifying children | Married filing jointly | All other statuses |
|---|---|---|
| 1 | $443,000 | $243,000 |
| 2 | $487,000 | $287,000 |
| 3 | $531,000 | $331,000 |
The additional child tax credit (ACTC): the refundable part
The child tax credit first reduces the income tax you owe. What your tax cannot absorb can come back as a refund, the additional child tax credit, but only up to the smallest of three limits (Schedule 8812, lines 16a–27):
- the part of the credit your tax did not use;
- $1,700 per qualifying child for 2026 (Rev. Proc. 2025-32 §4.05(2));
- 15% of earned income above $2,500 (26 U.S.C. §24(d)(1)(B), (h)(6)).
So a parent with one child, $10,000 of wages and no income tax can receive up to 15% × $7,500 = $1,125; at about $13,833 of earned income the earnings limit stops binding and the $1,700 cap takes over. Families with three or more children can use a second earnings test based on the Social Security and Medicare tax they paid (Schedule 8812 Part II-B); this calculator does not model it, so for them its refundable figure can be lower than the real one. The $500 credit for other dependents is never refundable.
Who qualifies: age, dependency and Social Security numbers
A qualifying child is your qualifying child for dependency purposes (§152(c): relationship, residence for more than half the year, support and a joint-return test) who has not turned 17 by the end of the year (§24(c)(1)). A child who turns 17 during 2026 brings the $500 other-dependent credit instead.
Since the 2025 law, the child tax credit needs a Social Security number valid for employment, issued by the return’s due date, for the child and for the taxpayer — on a joint return, for at least one spouse (§24(h)(7)). A child who has only an ITIN, or whose number is not valid for work, can still bring the $500 credit for other dependents (§24(h)(4)(C)).
Common questions
- How much is the child tax credit for 2026?
- $2,200 per qualifying child under 17 for tax year 2026, per IRS Rev. Proc. 2025-32. Up to $1,700 per child of it is refundable as the additional child tax credit. The credit is claimed on the 2026 return filed in early 2027.
- What is the additional child tax credit (ACTC) for 2026?
- The ACTC is the refundable part of the child tax credit: the part you can receive as a refund even when you owe no income tax. For 2026 it is capped at $1,700 per qualifying child and at 15% of your earned income above $2,500, and it can never exceed the part of the credit your tax did not use (Schedule 8812).
- At what income does the child tax credit phase out in 2026?
- The credit falls by $50 for each $1,000, or part of $1,000, of modified AGI above $200,000, or $400,000 on a joint return (26 U.S.C. §24). These thresholds are fixed in the law and are not adjusted for inflation. A married couple with two children and $420,000 of modified AGI gets $4,400 minus $1,000, or $3,400.
- Who counts as a qualifying child?
- A child who is your qualifying child for dependency purposes and has not turned 17 by the end of 2026, with a Social Security number valid for employment issued by the return due date. The parent claiming the credit, or at least one spouse on a joint return, must also have such a Social Security number. A dependent who does not meet these rules may still bring the $500 credit for other dependents.
- What is the credit for other dependents?
- $500 for each dependent who is not a qualifying child for the child tax credit, such as a child aged 17 or older, a college student or a dependent parent (§24(h)(4)). It is not refundable and it phases out together with the child tax credit.