{
  "title": "2026 Child Tax Credit",
  "canonical": "https://quantcalc.app/child-tax-credit-2026/",
  "tax_year": 2026,
  "status": "OFFICIAL",
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-24",
  "checked": "2026-09-24",
  "sources": [
    { "label": "IRS Rev. Proc. 2025-32, sec. 4.05", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf" },
    { "label": "26 U.S.C. 24 (as amended by Pub. L. 119-21, sec. 70104)", "url": "https://www.law.cornell.edu/uscode/text/26/24" },
    { "label": "Schedule 8812 (Form 1040)", "url": "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf" }
  ],
  "figures": {
    "credit_per_child": { "value": 2200, "source": "Rev. Proc. 2025-32 sec. 4.05(1)" },
    "refundable_per_child": { "value": 1700, "source": "Rev. Proc. 2025-32 sec. 4.05(2)" },
    "other_dependent_credit": { "value": 500, "source": "26 U.S.C. 24(h)(4)(A)" },
    "phaseout_threshold_joint": { "value": 400000, "source": "26 U.S.C. 24(h)(3)" },
    "phaseout_threshold_other": { "value": 200000, "source": "26 U.S.C. 24(h)(3)" },
    "phaseout_reduction": { "value": 50, "per": 1000, "rounding": "each $1,000 or fraction thereof", "source": "26 U.S.C. 24(b)(1)" },
    "refundable_earned_income_floor": { "value": 2500, "source": "26 U.S.C. 24(h)(6)" },
    "refundable_rate": { "value": 0.15, "source": "26 U.S.C. 24(d)(1)(B)(i)" },
    "qualifying_child_age_under": { "value": 17, "source": "26 U.S.C. 24(c)(1)" }
  }
}