---
title: "Child Tax Credit 2026: Amount, Refund and Income Limits | TaxWren"
description: "The 2026 child tax credit is up to $2,200 per child under 17, with up to $1,700 refundable. It phases out above $200,000 ($400,000 joint). Worked examples."
url: https://taxwren.com/blog/child-tax-credit
---

[Income tax](/blog#income-tax) · Explainer

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

The 2026 child tax credit is up to $2,200 per child under 17, with up to $1,700 refundable. It phases out above $200,000 ($400,000 joint). Worked examples.

By [the TaxWren team](/about#who-writes) · Updated October 11, 2026 · 4 min read

## Key takeaways

-   The credit is up to $2,200 for each qualifying child under 17 at the end of 2026. Other dependents, such as a 17-year-old, can bring $500 each.
-   If the credit is larger than your tax, up to $1,700 per child can be paid to you as the additional child tax credit, limited to 15% of earned income above $2,500.
-   The credit drops by $50 for each $1,000 of income over $200,000, or $400,000 on a joint return.

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](/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.

Single parent, one child, $25,000 of wages

Filing as head of household, taxable income after the standard deduction is $850 and tax before credits is $85. The credit wipes out that $85. Of the $2,115 left, 15% of earned income above $2,500 would allow $3,375, but the refundable part is capped at $1,700, so $1,700 is paid out and $415 of the credit goes unused.

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

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

| Wages | Tax before credit | Credit used against tax | Refunded | Total credit |
| --- | --- | --- | --- | --- |
| $15,000 | $0 | $0 | $1,875 | $1,875 |
| $30,000 | $0 | $0 | $3,400 | $3,400 |
| $50,000 | $1,780 | $1,780 | $2,620 | $4,400 |
| $100,000 | $7,640 | $4,400 | $0 | $4,400 |
| $420,000 | $78,268 | $3,400 | $0 | $3,400 |
| $470,000 | $93,008 | $900 | $0 | $900 |

TaxWren estimate with 2026 brackets and standard deduction. Maximum for two children: $4,400. No other credits or income.

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](/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:

| Filing status | Starts to shrink above | Gone at, 1 child | Gone at, 2 children | Gone at, 3 children |
| --- | --- | --- | --- | --- |
| Single | $200,000 | $244,000 | $288,000 | $332,000 |
| Head of household | $200,000 | $244,000 | $288,000 | $332,000 |
| Married filing jointly | $400,000 | $444,000 | $488,000 | $532,000 |

Modified AGI is your AGI plus certain excluded foreign and territory income; for most people it equals AGI. Credit for other dependents not included.

## 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.

Proposed rules on the refunded part

On August 19, 2026 Treasury and the IRS proposed rules (IR-2026-93) under which the refunded part of the credit would be paid only to US citizens, US nationals and qualified aliens. The credit could still reduce tax to zero. The rules are not final; they would apply to tax years ending on or after the date final rules are published. Our [news post on the proposed rules](/news/refundable-credits-qualified-alien-proposed-rules) explains who would be affected.

## Sources

1.  IRS: [Child Tax Credit](https://www.irs.gov/credits-deductions/individuals/child-tax-credit) (official)
2.  IRS: [IRS Rev. Proc. 2025-32 (inflation-adjusted amounts, child tax credit)](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) (official)
3.  IRS: [Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents](https://www.irs.gov/pub/irs-pdf/f1040s8.pdf) (official)

Figures come from the data files behind our calculators and update with them. See our [methodology](/methodology) and [editorial policy](/editorial-policy). This article is general information, not tax advice.

## Frequently asked questions

### How much is the child tax credit for a 17-year-old?

A child who is 17 or older at the end of the year does not qualify for the child tax credit, but can qualify for the $500 credit for other dependents. That credit is not refundable and phases out at the same incomes.

### Do I need a job to get the child tax credit?

To get any of it paid as a refund, yes: the refundable part needs earned income (wages or self-employment earnings) above $2,500. Without earned income, the credit can only reduce tax you owe.

### Can I claim the child tax credit with an ITIN?

Each qualifying child needs a Social Security number valid for employment, issued before the return's due date. You also need one, or your spouse if you file jointly. A child with an ITIN may still qualify for the $500 credit for other dependents.

### When will I get a refund that includes the child tax credit?

The IRS cannot issue a refund that includes the additional child tax credit before mid-February, and the hold applies to the whole refund, not only the credit.

## Run your own numbers

-   [Income tax calculator](/income-tax-calculator)
    
    Federal and state income tax owed for 2026.
    
-   [Federal tax brackets by year](/federal-tax-brackets)
    
    Current and previous federal tax brackets, standard deduction and key figures, with year-over-year changes.
    
-   [Take-home pay calculator](/take-home-pay-calculator)
    
    Gross to net salary after federal, FICA, state and local taxes.
    
-   [Tax refund calculator](/tax-refund-calculator)
    
    Federal and state tax refund or amount owed from W-2 wages and withholding, with the child tax credit and estimated payments.
    

## Latest income tax news

-   October 15, 2026[IRS proposes premium tax credit rules: full repayment of excess advance payments](/news/premium-tax-credit-proposed-rules)
-   October 11, 2026[Proposed IRS rules would stop refundable credit payouts to some immigrants](/news/refundable-credits-qualified-alien-proposed-rules)
-   October 10, 2026[IRS proposes rules for the new $1,700 federal scholarship tax credit](/news/federal-scholarship-tax-credit-proposed-rules)

## More on income tax

-   [Marginal vs effective tax rate: what you really pay in 2026](/blog/marginal-vs-effective-tax-rate)