Child Tax Credit 2026: How Much You Get & How to Claim

For tax year 2026, the Child Tax Credit (CTC) is $2,200 per qualifying child under age 17. Up to $1,700 of that amount is refundable through the Additional Child Tax Credit (ACTC), which means eligible families can receive money back even if they owe no federal income tax. These figures come directly from IRS Revenue Procedure 2025-32, which sets the official inflation-adjusted tax parameters for 2026. This guide explains who qualifies, how much you can expect, and exactly how to claim the credit on your federal tax return.

What Is the Child Tax Credit (2026)?

The Child Tax Credit is a federal tax benefit designed to reduce the tax burden on families raising children. For tax year 2026, the credit is worth $2,200 per qualifying child who is under age 17 at the end of the calendar year.

The CTC has two components:

• Nonrefundable portion: This reduces your federal income tax liability dollar-for-dollar. If you owe $800 in federal taxes, the CTC can reduce that to zero.
• Refundable portion (ACTC): If the credit exceeds your tax liability, up to $1,700 can be paid out as a refund through the Additional Child Tax Credit. This is sometimes called the “refundable” part of the CTC.

The credit is available to parents, stepparents, foster parents, and other eligible caregivers who meet the IRS qualifying child tests described below.

CTC Amount and Refundable Portion for 2026

The 2026 figures at a glance:

Source: IRS Revenue Procedure 2025-32 (accessed June 2026); IRS Child Tax Credit page (accessed June 2026).

The term “refundable” is important. A nonrefundable credit can only bring your tax bill down to zero — any excess is lost. A refundable credit like the ACTC goes beyond that: if the credit exceeds what you owe, the IRS pays you the difference. For a family with little or no federal income tax liability, the ACTC can mean a direct cash refund of up to $1,700 per qualifying child.

The 6 Qualifying Child Tests

The IRS applies six tests to determine whether a child qualifies for the CTC. A child must meet all six to qualify.

1. Age Test

The child must be under age 17 at the end of the tax year. For tax year 2026, that means the child must be born on or after January 1, 2010 (i.e., 16 or younger on December 31, 2026). A child who turns 17 during 2026 does not qualify for the CTC for that year, though they may still qualify as a dependent for other purposes.

2. Relationship Test

The child must be your:

• Son, daughter, or stepchild
• Foster child (placed by an authorized agency or court order)
• Brother, sister, half-brother, half-sister, stepbrother, or stepsister
• Descendant of any of the above (e.g., grandchild, niece, nephew)

An adopted child is treated the same as a biological child from the moment of placement.

3. Residency Test

The child must have lived with you for more than half the year (more than 183 nights in 2026). Temporary absences — for school, vacation, medical care, or military service — generally count as time living with you. Special rules apply to children of divorced or separated parents.

4. Support Test

The child must not have provided more than half of their own financial support during the year. This means the child cannot be largely self-supporting. If a child works and pays for most of their own food, housing, and clothing, they fail this test.

5. Joint Return Test

Generally, the child cannot file a joint tax return with a spouse. The exception: a child may still qualify if they filed a joint return only to claim a refund of withheld taxes (i.e., they had no actual tax liability and would not have needed to file otherwise).

6. SSN Test

The qualifying child must have a Social Security Number (SSN) that is valid for employment in the United States. An Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) does not satisfy this requirement for the CTC. Children with only an ITIN may qualify for the separate Credit for Other Dependents ($500) instead — see the Mixed-Status Families section below.

Income Phase-Out: Who Gets a Reduced or No Credit

The CTC begins to phase out when your Adjusted Gross Income (AGI) exceeds these thresholds:

• $200,000 for single filers and heads of household
• $400,000 for married couples filing jointly

The phase-out reduces the credit by $50 for each $1,000 (or fraction thereof) of income above the threshold.

Worked example — married couple with 2 children, AGI $420,000:

• Income above threshold: $420,000 − $400,000 = $20,000
• Number of $1,000 increments: 20
• Reduction per child: 20 × $50 = $1,000
• Credit per child after phase-out: $2,200 − $1,000 = $1,200
• Total credit for 2 children: $1,200 × 2 = $2,400

Note that the phase-out applies to the total CTC amount, not just the refundable ACTC. At sufficiently high income levels, the credit phases out to zero entirely.

If you are unsure whether your income disqualifies you, the US Benefit Guide Eligibility Checker can help you assess your household’s benefit picture quickly.

Additional Child Tax Credit (ACTC): The Refundable Portion

The Additional Child Tax Credit is the refundable part of the CTC. It exists to help lower-income working families who owe little or no federal income tax still benefit from the CTC.

How the ACTC is calculated:

• Take your earned income (wages, salaries, self-employment income)
• Subtract $2,500
• Multiply the result by 15%
• The ACTC is the lesser of that result or $1,700 per qualifying child

Example — single parent, 1 qualifying child, $25,000 earned income:

• $25,000 − $2,500 = $22,500
• $22,500 × 15% = $3,375
• Cap: $1,700
• ACTC refund: $1,700 (the cap applies because $3,375 exceeds $1,700)

Families with three or more qualifying children may calculate the ACTC using an alternative method (excess Social Security taxes paid), but the $1,700 per-child cap still applies. Schedule 8812 guides you through the correct calculation.

The ACTC is subject to the PATH Act: if you claim the ACTC (or the Earned Income Tax Credit), the IRS is legally required to hold your refund until at least mid-February, even if you file on January 1. Plan accordingly.

How to Claim the Child Tax Credit

You claim both the CTC and ACTC on your federal Form 1040, using Schedule 8812 (Credits for Qualifying Children and Other Dependents). Here is what you will need:

• The Social Security Number of each qualifying child (valid for employment)
• Each child’s date of birth
• Confirmation of your relationship to the child
• Proof that the child lived with you for more than half the year (school records, medical records, or lease agreements are acceptable if the IRS asks)

If you use tax software (TurboTax, H&R Block, FreeTaxUSA, etc.) or a paid preparer, Schedule 8812 is completed automatically based on your answers. If you file on paper, attach Schedule 8812 to your Form 1040.

The credit line on Form 1040 is Line 19 (Child Tax Credit / Credit for Other Dependents). The refundable ACTC appears on Line 28.

Free Filing Options

You may not need to pay to file your taxes. Two IRS-sponsored options are available at no cost:

• IRS Free File: Available at IRS.gov/FreeFile for taxpayers whose AGI falls within the program’s eligibility limit (updated annually). Participating software providers walk you through the full return, including Schedule 8812, at no charge.
• VITA (Volunteer Income Tax Assistance): Free in-person tax preparation for households generally earning $67,000 or less (2026 threshold — verify at IRS.gov/VITA). Certified IRS-trained volunteers prepare your full return, including all credits.

If your family also receives SNAP food stamp benefits or other government assistance, free filing options mean that your tax refund — including the ACTC — goes entirely to your family rather than to filing fees.

TCJA and Current Law for 2026

The current CTC structure was significantly shaped by the Tax Cuts and Jobs Act of 2017 (TCJA). The TCJA raised the CTC and established the current phase-out thresholds. IRS Revenue Procedure 2025-32 sets the specific inflation-adjusted figures for tax year 2026: $2,200 per qualifying child and up to $1,700 refundable via the ACTC.

These are the confirmed figures for tax year 2026. The IRS publishes annual Revenue Procedures to adjust tax parameters for inflation; Rev. Proc. 2025-32 is the authoritative source for 2026 figures. Always verify figures directly with the IRS or a qualified tax professional for any subsequent tax year.

Mixed-Status Families and the SSN Requirement

The CTC requires that the qualifying child have a Social Security Number valid for employment. This affects mixed-status families — households where some members are U.S. citizens or residents and others are not.

• A child with only an ITIN (Individual Taxpayer Identification Number) does not qualify for the CTC.
• A child with only an ITIN may qualify for the Credit for Other Dependents, which is a nonrefundable credit of $500.
• A child who is a U.S. citizen with a valid SSN qualifies for the CTC even if the parent files with an ITIN.

If your family has members with different immigration or citizenship statuses, a VITA site or qualified tax professional can help you determine which credits apply to your specific situation.

For a broader look at benefit programs available to mixed-status households, see the complete guide to government assistance programs in 2026.

State Child Tax Credits

In addition to the federal CTC, many states offer their own child tax credits. These vary widely in structure — some are a percentage of the federal credit, others are flat per-child amounts, and some are tied to income. Because state-level amounts and eligibility rules change frequently and vary significantly by state, this guide does not list specific state figures.

To find out whether your state offers a child tax credit and the current amount, search “[your state] child tax credit” on your state’s Department of Revenue or Taxation website, or visit the IRS Child Tax Credit page for links to related resources.

If you are exploring all available financial assistance for your household, the free government money guide covers additional programs that may apply.

Common Mistakes That Get CTC Claims Denied

• Child is age 17 or older: The most common error. The child must be under 17 at the end of the tax year — turning 17 anytime in 2026 disqualifies the child for that year.
• Wrong or missing SSN: The SSN must be issued by the Social Security Administration and be valid for employment. An ITIN or an SSN marked “Not Valid for Employment” does not qualify.
• Child did not live with you more than half the year: If a child splits time between two households and you do not have the right to claim the dependency exemption, you cannot claim the CTC.
• Both parents claim the same child: Only one taxpayer can claim a given child per tax year. When two parents attempt to claim the same child, the IRS typically applies tiebreaker rules (see FAQ below) and may deny or delay both returns.
• Income above phase-out threshold: High earners sometimes assume they will receive the full credit without checking the phase-out math. Verify your AGI against the $200,000 / $400,000 thresholds.
• Child filed a joint return: If your child is married and files a joint return with their spouse, they generally cannot be claimed for the CTC (with limited exceptions).
• Missing Schedule 8812: Failing to attach Schedule 8812 to your Form 1040 will result in the IRS denying the credit, even if you are otherwise eligible.

Real-Life Example

The Rodriguez family — married filing jointly — has two qualifying children, ages 8 and 12. Their combined AGI is $75,000. Here is how the CTC works for them in 2026:

• Total CTC: 2 children × $2,200 = $4,400
• Phase-out check: $75,000 AGI is well below the $400,000 MFJ threshold. No reduction applies.
• Tax liability: Their federal income tax before credits is approximately $6,500 (illustrative — actual tax depends on full return details).
• After CTC: $6,500 − $4,400 = $2,100 remaining tax liability
• ACTC check: Because the CTC ($4,400) is less than their tax liability ($6,500), the full $4,400 is used as a nonrefundable credit. No ACTC applies in this example since the credit did not exceed their tax.

If their tax liability had been only $1,200, the remaining $3,200 of unused CTC would flow to the ACTC calculation, potentially generating a refund of up to $1,700 per child (capped), subject to the 15% earned-income formula.

Frequently Asked Questions

Can I claim the CTC if I owe no federal income taxes?

Yes — partially. If you owe no federal income taxes, you cannot use the nonrefundable portion of the CTC. However, you may still qualify for the refundable Additional Child Tax Credit (ACTC) of up to $1,700 per qualifying child, calculated as 15% of your earned income above $2,500. This means low-income working families can receive money back from the IRS even without a tax liability.

What if my child turns 17 during 2026?

A child who turns 17 at any point during tax year 2026 — even on December 31 — does not qualify for the CTC for that year. The IRS rule is that the child must be under age 17 at the end of the tax year. However, the child may still qualify as a dependent and may allow you to claim the $500 Credit for Other Dependents.

Does the CTC phase out completely if I earn too much?

Yes, at sufficiently high income it phases out entirely. The phase-out begins at $200,000 AGI (single) or $400,000 AGI (married filing jointly) and reduces the credit by $50 for each $1,000 above the threshold. For a family with two children ($4,400 total credit), the credit phases out completely at $288,000 AGI (single) or $488,000 AGI (married filing jointly).

Can I claim the CTC for a newborn?

Yes. A child born at any point during tax year 2026 — including December 31, 2026 — qualifies for the full CTC for that year, provided all other qualifying child tests are met and the child has received a Social Security Number before you file your return.

What is the difference between the CTC and the ACTC?

The Child Tax Credit (CTC) refers to the full $2,200 per-child credit. The Additional Child Tax Credit (ACTC) is the refundable portion — up to $1,700 per child — that can be paid out as a refund if the CTC exceeds your tax liability. The ACTC is not a separate credit you apply for; it is automatically calculated on Schedule 8812 when you claim the CTC and your tax liability is low enough that refund is possible.

Can both parents claim the same child?

No. Only one taxpayer can claim a qualifying child for the CTC in any given tax year. If two people attempt to claim the same child (common in divorce or separation situations), the IRS applies tiebreaker rules: generally, the parent with whom the child lived longer during the year wins. If the child lived equally with both parents, the parent with the higher AGI takes priority. Duplicate claims trigger IRS scrutiny and can delay or deny both refunds.

Does the CTC affect my SNAP or Medicaid eligibility?

No. The Child Tax Credit — including the refundable ACTC — is not counted as income for federal benefit programs like SNAP, Medicaid, SSI, or housing assistance. A tax refund that includes the ACTC is also generally excluded from resource calculations for a period of 12 months after receipt. This means claiming the CTC will not cause you to lose other benefits. For more on how government programs interact, see our guide to SSI benefits in 2026.

How do I know if my child qualifies?

Run through the six qualifying child tests above: age (under 17), relationship, residency (lived with you more than half the year), support (child did not self-support), joint return, and SSN. If your child passes all six, they qualify. If you are unsure about a specific situation — such as a foster placement, a child with an ITIN, or a shared custody arrangement — use the free US Benefit Guide Eligibility Checker or visit a VITA site for personalized guidance.

Related Guides

• Check Your Eligibility for Government Benefits
• Government Assistance Programs 2026
• Free Government Money: What You May Qualify For
• SNAP Food Stamps 2026: Amounts, Eligibility & How to Apply
• SSI Benefits 2026: Payment Amounts & Eligibility
• Emergency Cash Assistance Programs

Official Sources

• IRS — Child Tax Credit (accessed June 2026)
• IRS Revenue Procedure 2025-32 — 2026 tax year inflation adjustments
• IRS Schedule 8812 Instructions — Credits for Qualifying Children and Other Dependents

Last reviewed: June 2026 | Author: Ameer Mukhtar, US Government Benefits Researcher & Policy Writer. Ameer researches federal and state government assistance programs, turning official .gov documentation into plain-language guides. All figures are sourced from IRS.gov and IRS Rev. Proc. 2025-32.