Child Tax Credit 2026: Amounts, Eligibility & How to Claim
Up to $2,000 per qualifying child under 17 — learn who qualifies, income limits, the refundable ACTC, and how to claim this valuable credit.
What Is the Child Tax Credit?
The Child Tax Credit (CTC) is a tax credit worth up to $2,000 per qualifying child under the age of 17. Unlike deductions that reduce your taxable income, credits directly reduce the amount of tax you owe — making them extremely valuable. If the credit exceeds your tax liability, the refundable portion (the Additional Child Tax Credit) can be returned to you as a refund.
For 2026, the credit remains at $2,000 per qualifying child. It was dramatically increased by the Tax Cuts and Jobs Act of 2017 (from $1,000) and has not been reduced since.
2026 Child Tax Credit Amount and Refundability
| Component | 2026 Amount | Notes |
|---|---|---|
| Maximum CTC per child | $2,000 | Per qualifying child under 17 |
| Refundable portion (ACTC) | Up to $1,700 | Refundable even if tax liability is $0 |
| Non-refundable portion | $300 | Can only offset tax liability |
Income Phase-Out Limits
The Child Tax Credit begins to phase out once your modified adjusted gross income (MAGI) exceeds the following thresholds:
| Filing Status | Phase-Out Begins | Credit Fully Phased Out |
|---|---|---|
| Single / Head of Household | $200,000 | ~$240,000 (1 child) |
| Married Filing Jointly | $400,000 | ~$440,000 (1 child) |
The credit is reduced by $50 for every $1,000 (or fraction thereof) that your MAGI exceeds the threshold.
Example: Single filer with MAGI of $205,000 and 2 qualifying children:
Excess income: $5,000 → Reduction: $50 × 5 = $250 per child → Total credit: 2 × ($2,000 − $250) = $3,500
Eligibility Requirements
To qualify as a "qualifying child" for the Child Tax Credit, the child must meet all of these requirements:
- Be under age 17 at the end of the tax year (December 31, 2025)
- Be your son, daughter, stepchild, foster child, sibling, step-sibling, half-sibling, or a descendant of any of these
- Have lived with you for more than half the tax year
- Have a valid Social Security number (not just an ITIN)
- Not have provided more than half of their own support during the year
- Be claimed as your dependent on your return
- Be a US citizen, national, or resident alien
Other Dependent Credit
If you have a dependent who doesn't qualify for the CTC — such as a child age 17 or older, a non-child dependent (parent, sibling), or a qualifying child without an SSN — you may claim the Credit for Other Dependents:
- Worth $500 per qualifying dependent
- Non-refundable (can only reduce tax to $0, not create a refund)
- Phases out at the same MAGI thresholds as the CTC ($200,000 / $400,000)
How to Claim the Child Tax Credit
The Child Tax Credit is claimed on Schedule 8812 (Credits for Qualifying Children and Other Dependents), which is attached to Form 1040. Tax software automatically calculates both the non-refundable CTC and the refundable ACTC based on your entries.
Make sure each qualifying child's Social Security number is correctly entered — the IRS will deny the credit for any child whose SSN is missing or incorrect. You cannot substitute an ITIN for the CTC (though ITINs are acceptable for the Other Dependent Credit).
Example Calculation
A married couple filing jointly with 2 qualifying children and MAGI of $100,000:
- Potential CTC: 2 × $2,000 = $4,000
- Phase-out: None ($100,000 < $400,000 threshold)
- If federal tax liability = $3,500: CTC reduces it to $0
- Remaining credit: $500 — refundable as ACTC (limited to $1,700 per child, but also subject to an earned income calculation)
- Total benefit: $3,500 tax eliminated + up to $500 refund
Key Takeaways
- The 2026 CTC is worth $2,000 per qualifying child under age 17
- Up to $1,700 per child is refundable (Additional Child Tax Credit)
- Phase-outs begin at $200,000 (single) and $400,000 (MFJ)
- Children must have a valid SSN — ITINs do not qualify for the CTC
- Claimed on Schedule 8812, attached to Form 1040
- A separate $500 Credit for Other Dependents applies to dependents who don't qualify for the CTC
Frequently Asked Questions
How much is the Child Tax Credit in 2026?
The 2026 Child Tax Credit is worth up to $2,000 per qualifying child under age 17. Up to $1,700 of this credit is refundable through the Additional Child Tax Credit (ACTC), meaning you can receive it as a refund even if your tax liability is less than the credit amount.
What is the income limit for the Child Tax Credit?
The Child Tax Credit begins to phase out at $200,000 for single filers and heads of household, and $400,000 for married couples filing jointly. The credit is reduced by $50 for every $1,000 (or part of $1,000) of income above these thresholds.
Is the Child Tax Credit refundable?
The Child Tax Credit is partially refundable. The refundable portion, called the Additional Child Tax Credit (ACTC), allows eligible families to receive up to $1,700 per child as a refund, even if their tax liability is zero. The remaining $300 of the $2,000 credit is non-refundable.