Child tax credit 2026: amount, refundable part and income limits

For 2026, the child tax credit is worth up to $2,200 for each qualifying child under 17. It first cuts your federal income tax, and if it is larger than your tax, up to $1,700 per child can come back as a refund. The full credit is available up to $200,000 of income, or $400,000 for married couples filing jointly, and shrinks above that.

How much is the child tax credit in 2026?

Up to $2,200 per qualifying child, with no limit on the number of children. Other dependents, including children who are 17 or older or who do not have the required Social Security number, can qualify for the separate credit for other dependents, worth up to $500 each and never refundable. Both credits are figured together on Schedule 8812.

A credit reduces tax dollar for dollar, which makes it worth more than a deduction of the same size. The income tax calculator subtracts the child tax credit, including the refundable part, after your brackets.

How much of the child tax credit is refundable?

The part paid to you beyond your tax is called the additional child tax credit. It is the smallest of three amounts:

• the credit you could not use against your tax;
• $1,700 per qualifying child;
• 15% of your earned income above $2,500.

The last limit matters for low earners. To get the full $1,700 per child back, earned income has to reach about $13,833 with 1 child, $25,167 with 2 children, $36,500 with 3 children. Families with three or more children can use a second method based on the Social Security and Medicare taxes they paid, in Part II-B of Schedule 8812, which our examples and calculator do not apply.

What does a family with two children get at different incomes?

Married couple filing jointly, 2 children under 17, wages only, standard deduction:

At the low end, the refundable cap and the 15% rule keep the family below the full amount. In the middle, the credit is used in full against tax and refund together. At the top, the phase-out takes it back. Enter your own wages and number of children in the income tax calculator to see the credit on your return.

At what income does the child tax credit phase out?

The credit falls by $50 for each $1,000 of modified adjusted gross income above the threshold, counting any part of $1,000 as a full step. With more children, the credit is larger and takes more income to disappear:

Who qualifies for the child tax credit?

The child must meet every test:

• under 17 at the end of the tax year;
• your son, daughter, stepchild, eligible foster child, brother, sister, stepsibling, half-sibling, or a descendant of one of them, such as a grandchild;
• lived with you for more than half the year and did not provide more than half of their own support;
• claimed as your dependent and not filing a joint return (unless only to claim a refund of withheld or estimated tax);
• a US citizen, US national or US resident alien;
• has a Social Security number valid for employment, issued before the due date of your return including extensions.

You also need a Social Security number valid for employment. On a joint return, it is enough for one spouse to have one.