The 2026 figures
| Item | 2026 | Source |
|---|---|---|
| Maximum credit per qualifying child | $2,200 | Rev. Proc. 2025-32, section 4.05 |
| Refundable portion per child (additional child tax credit) | up to $1,700 | Rev. Proc. 2025-32, section 4.05 |
| Earned income needed before any refund | more than $2,500 | IRS child tax credit page, 26 U.S.C. 24(h)(6) |
| Phase-out begins, married filing jointly | $400,000 of modified AGI | 26 U.S.C. 24(h)(3) |
| Phase-out begins, all other filing statuses | $200,000 of modified AGI | 26 U.S.C. 24(h)(3) |
| Reduction above the threshold | $50 per $1,000, or fraction of $1,000 | 26 U.S.C. 24(b)(1) |
| Credit for other dependents | $500 per dependent | IRS child tax credit page |
The $2,200 was set by the 2025 tax law for 2025 and is indexed for inflation after that; for 2026 the adjustment leaves it at $2,200 and the refundable amount at $1,700. The thresholds are written into the statute and do not move with inflation.
Who is a qualifying child
The IRS applies six tests, and the child must pass all of them for the year:
- Age: under 17 at the end of the tax year. A child who turns 17 during 2026 does not qualify for 2026.
- Relationship: your son, daughter, stepchild, eligible foster child, brother, sister, stepsibling or half-sibling, or a descendant of any of them, such as a grandchild or niece.
- Residency: lived with you for more than half the year.
- Support: did not provide more than half of their own support.
- Dependent: claimed as a dependent on your return.
- Social Security number: valid for employment in the United States and issued before the due date of the return.
A dependent who fails the age or SSN test, a 17-year-old, a college student or a dependent parent, may instead qualify for the credit for other dependents of $500, which the IRS says phases out at the same $200,000 and $400,000 thresholds.
The phase-out, worked out
Above the threshold the credit is reduced by $50 for each $1,000, or fraction of $1,000, of modified adjusted gross income. The fraction rule matters: $1 over the line costs the same $50 as $1,000 over it.
Because each child adds $2,200 and the reduction is $50 per $1,000, the credit for one child is gone $44,000 above the threshold, for two children $88,000 above, and so on. The tables show the credit for one to three children at incomes above each threshold.
Married filing jointly
| Modified AGI | 1 child | 2 children | 3 children |
|---|---|---|---|
| $400,000 | $2,200 | $4,400 | $6,600 |
| $410,000 | $1,700 | $3,900 | $6,100 |
| $425,000 | $950 | $3,150 | $5,350 |
| $444,000 | $0 | $2,200 | $4,400 |
| $460,000 | $0 | $1,400 | $3,600 |
| $488,000 | $0 | $0 | $2,200 |
| $532,000 | $0 | $0 | $0 |
Single, head of household and married filing separately
| Modified AGI | 1 child | 2 children | 3 children |
|---|---|---|---|
| $200,000 | $2,200 | $4,400 | $6,600 |
| $210,000 | $1,700 | $3,900 | $6,100 |
| $225,000 | $950 | $3,150 | $5,350 |
| $244,000 | $0 | $2,200 | $4,400 |
| $260,000 | $0 | $1,400 | $3,600 |
| $288,000 | $0 | $0 | $2,200 |
| $332,000 | $0 | $0 | $0 |
The slope is gentle: a couple with two children and $460,000 of income still receives $1,400. Pre-tax contributions that lower adjusted gross income, to a 401(k) or an HSA for instance, also lower the income the phase-out is measured against, which is worth $50 of credit per $1,000 contributed for anyone inside the range.
How much comes back as a refund
The credit first offsets income tax. What is left over can be paid out as the additional child tax credit, but two limits apply: at most $1,700 per child for 2026, and no more than 15 percent of earned income above $2,500, the formula on Credit Limit Worksheet B of Schedule 8812.
| Earned income | 15% above $2,500 | Maximum refund, 1 child | Maximum refund, 2 children | Maximum refund, 3 children |
|---|---|---|---|---|
| $5,000 | $375 | $375 | $375 | $375 |
| $10,000 | $1,125 | $1,125 | $1,125 | $1,125 |
| $15,000 | $1,875 | $1,700 | $1,875 | $1,875 |
| $20,000 | $2,625 | $1,700 | $2,625 | $2,625 |
| $25,000 | $3,375 | $1,700 | $3,375 | $3,375 |
| $30,000 | $4,125 | $1,700 | $3,400 | $4,125 |
| $36,500 | $5,100 | $1,700 | $3,400 | $5,100 |
At $36,500 of earned income the 15 percent formula reaches $5,100, the full refundable amount for three children; below that the earned income, not the number of children, sets the ceiling. Families whose income tax is already larger than the credit do not reach this section at all: the credit simply reduces the tax, and the paycheck calculator shows the withholding that tax is collected through.
Using the number
- Count the children who will be under 17 on December 31, 2026, and check each has a work-valid Social Security number.
- Place your modified AGI against the threshold. Below it, the credit is $2,200 per child; above it, read the tables.
- Compare the credit with your income tax. If the credit is larger, the refund formula decides how much of the rest you receive.
- Decide whether to take it early or late. Claiming it on Form W-4 spreads it through the year's paychecks; leaving it off produces it as a refund in spring. The budget planner works either way, and the savings goal calculator shows what a refund of a few thousand dollars does to a goal if it goes straight to savings.
This guide reports the federal figures and rules for tax years beginning in 2026 as the IRS and the statute state them. State child credits, divorced or separated parents sharing a child, and children with ITINs rather than SSNs follow additional rules that a tax professional or the Schedule 8812 instructions cover.
Frequently asked questions
How much is the child tax credit for 2026?
Up to $2,200 per qualifying child under 17, the same as for 2025. Rev. Proc. 2025-32 confirms $2,200 as the maximum for tax years beginning in 2026 and $1,700 as the refundable portion, the additional child tax credit. The statute indexes both for inflation, so the 2027 figures may differ.
Who counts as a qualifying child?
The IRS lists the tests: under 17 at the end of the tax year; your son, daughter, stepchild, eligible foster child, sibling or a descendant of one of them; living with you for more than half the year; not providing more than half of their own support; claimed as a dependent on your return; and holding a Social Security number valid for employment, issued before the return's due date. A dependent who fails the age or SSN test may still qualify for the $500 credit for other dependents.
At what income does the child tax credit phase out?
The credit is reduced once modified adjusted gross income passes $400,000 on a joint return or $200,000 for any other filing status. Under 26 U.S.C. 24(b) it falls by $50 for each $1,000, or fraction of $1,000, above the threshold. With one child that is $44,000 of income above the threshold before the credit reaches zero; with two children, $88,000.
Is the child tax credit refundable?
Partly. The credit first reduces your income tax. If it exceeds the tax, up to $1,700 per child for 2026 can be paid out as the additional child tax credit, but only to the extent of 15 percent of your earned income above $2,500, which is the formula in the Schedule 8812 instructions. A family with $20,000 of earned income can receive at most 15 percent of $17,500, $2,625, as a refund, whatever the number of children.
Does the child tax credit show up in my paycheck?
Not automatically. It is claimed on the return, on Schedule 8812, and reduces the tax due or increases the refund. Employees can reflect it earlier by claiming it on Form W-4, which lowers withholding through the year; the paycheck calculator shows what a withholding change does to take-home pay.
Sources
- IRS Rev. Proc. 2025-32, section 4.05 (PDF): for tax years beginning in 2026 the maximum child tax credit is $2,200 and the refundable amount $1,700
- IRS: Child Tax Credit (up to $2,200 per qualifying child; the additional child tax credit of up to $1,700 with at least $2,500 of earned income; the $200,000 and $400,000 thresholds; the qualifying child tests; the $500 credit for other dependents)
- IRS Instructions for Schedule 8812 (the $2,200 maximum, the $1,700 additional child tax credit, the $2,500 earned income floor and the 15 percent calculation)
- 26 U.S.C. 24, Child tax credit (subsection (b): reduced by $50 for each $1,000 or fraction thereof over the threshold; subsection (h): the $2,200 amount, the $400,000 and $200,000 thresholds, the $2,500 earned income threshold, inflation adjustment after 2025)