2026 Child Tax Credit
For 2026, the Child Tax Credit figures are $2,200 (Limit per child), $1,700 (Refundable per child), $400,000 (Income threshold, joint filers) and $200,000 (Income threshold).
Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-09-03
Income threshold, joint filers, Income thresholdSource: Form W-4 (2026), Employee’s Withholding Certificate (IRS)Verified 2026-09-03
Compared with 2025
Every figure on this page is unchanged from 2025.
| Item | 2025 | 2026 | Change |
|---|---|---|---|
| Limit per child | $2,200 | $2,200 | +$0 (+0.0%) |
| Refundable per child | $1,700 | $1,700 | +$0 (+0.0%) |
| Income threshold, joint filers | $400,000 | $400,000 | +$0 (+0.0%) |
| Income threshold | $200,000 | $200,000 | +$0 (+0.0%) |
Who it applies to
Rev. Proc. 2025-32 sets the 2026 figures for the credit under § 24 and says nothing about which children qualify or which filers can claim them; those conditions live in § 24 itself and in the form instructions, not in this document. What the revenue procedure does fix is the year and the ceiling. Section 4 of the revenue procedure applies to taxable years beginning in 2026, so the $2,200 maximum and the $1,700 refundable amount govern a return filed for a 2026 tax year rather than a payment or a refund received during 2026. The amounts are stated as the Code stood on October 9, 2025, and the revenue procedure warns that if amendments are enacted for 2025 or 2026 after that date, taxpayers should consult additional guidance to determine whether these adjustments remain applicable.
What changed this year, and why
For taxable years beginning in 2026 the maximum child tax credit allowed under § 24 is $2,200 for each qualifying child, and the amount used to determine how much of that credit may be refundable is $1,700. Both figures match the prior year, when the maximum was $2,200 and the refundable amount was $1,700, so a family claiming the credit sees no change in the ceiling. Rev. Proc. 2025-32 states the 2026 amounts and also records why the credit did not lapse: the OBBBA amended § 24 to make the increased and expanded child tax credit permanent, and fixed the maximum at $2,200 for any taxable year beginning in 2025, an amount adjusted for inflation for taxable years beginning after December 31, 2025.
Common questions
- How much is the child tax credit for 2026?
- For taxable years beginning in 2026 the maximum amount of the credit allowed under § 24 is $2,200 for each qualifying child. That figure comes from Rev. Proc. 2025-32, the revenue procedure that sets inflation-adjusted items for 2026. It is a ceiling on the credit rather than an amount every claimant receives, because how much of it you can actually use depends on the rules in § 24 and on what you report on your return.
- How much of the 2026 child tax credit is refundable?
- The amount used under § 24 to determine the part of the credit that may be refundable is $1,700 for taxable years beginning in 2026. That is a cap on the refundable portion, not a payment you are guaranteed. Rev. Proc. 2025-32 describes it precisely that way, as the amount used to determine the credit that may be refundable, so the rest of the calculation still turns on the statutory rules and on your own figures.
- Did the child tax credit change from 2025 to 2026?
- No. The maximum credit is $2,200 for each qualifying child in 2026, the same as the prior year, and the amount used to determine the refundable portion is $1,700, also the same as the prior year. Rev. Proc. 2025-32 is an inflation-adjustment document, and for this item the adjustment produced no movement. Filers who used the prior year figures when planning withholding or estimated payments will find nothing to revise on this line.
- Is the expanded child tax credit permanent now?
- Rev. Proc. 2025-32 records that the OBBBA amended § 24 to make the increased and expanded child tax credit permanent. Before that amendment the expansion had been written to run only through a fixed window of taxable years. The same legislation set the maximum at $2,200 for any taxable year beginning in 2025 and provided that the amount is adjusted for inflation for taxable years beginning after December 31, 2025.
- Will the $2,200 child tax credit rise with inflation?
- It is subject to inflation adjustment. Rev. Proc. 2025-32 states that the $2,200 maximum set by the OBBBA is adjusted for inflation for taxable years beginning after December 31, 2025. The inflation-adjusted items in the revenue procedure are generally determined by reference to § 1. For 2026 the published maximum is $2,200, so any adjustment for this year did not change the figure the statute set.
- Which tax year do the 2026 child tax credit amounts apply to?
- Taxable years beginning in 2026. The effective date section of Rev. Proc. 2025-32 says that section 4, the section carrying the 2026 adjusted items, applies to taxable years beginning in 2026. A handful of other items in that section are instead tied to transactions or events occurring in calendar year 2026, but the child tax credit is not among them, so the $2,200 and $1,700 figures attach to the tax year, not to the date of a payment.
- What document sets the 2026 child tax credit amount?
- Rev. Proc. 2025-32. It modifies Rev. Proc. 2024-40 to reflect the amendments the OBBBA made to the Internal Revenue Code, and it sets out inflation-adjusted items for 2026 for a long list of Code provisions, of which the child tax credit under § 24 is one. The amounts reflect the Code as in effect on October 9, 2025.
- Could the 2026 child tax credit amount still change?
- Rev. Proc. 2025-32 leaves that possibility open. It sets the amounts by reference to the Code as in effect on October 9, 2025, and states that to the extent amendments to the Code are enacted for 2025 or 2026 after that date, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2026. Absent such an amendment, the $2,200 maximum and the $1,700 refundable amount stand.
Every amount on this page is a published figure rather than yours. The Child tax credit income headroom takes the number you enter and works it out against them, showing which published figure it used.
Which SSN the credit requires
Starting in tax year 2025, claiming the child tax credit or the additional child tax credit requires a valid Social Security number. On a joint return, only one spouse needs the valid SSN; the other spouse must have either an SSN or an ITIN that was issued on or before the return's due date. If neither spouse has a qualifying SSN by that deadline, the couple cannot claim either credit for the year. The requirement applies to the taxpayer (or at least one spouse on a joint return) - it is not enough for the child to have an SSN. Taxpayers who file without a qualifying number may need to amend, and in some cases the IRS may request additional documentation before allowing the credit. This rule is separate from the credit amounts and income thresholds that determine how much a family receives once eligibility is established.
Beginning in tax year 2025, you must have a valid SSN to claim the CTC or ACTC.
2025 Instructions for Schedule 8812 (IRS)
The age test is 17, measured at year end
A child must be under age 17 at the close of the tax year to count as a qualifying child for the child tax credit or the additional child tax credit. The IRS measures age as of December 31. A child who turns 17 on December 30 of the tax year has not met the test and cannot be used to claim either credit, even if the child is otherwise a dependent and a U.S. citizen. This is a bright-line rule: the day after the 17th birthday is too late, and the credit is lost for that year. Children who are 17 or older at year end may still qualify a taxpayer for the credit for other dependents, but not for the larger CTC or the refundable ACTC. The age test applies separately to each child claimed, so a family with multiple children may use some but not others depending on each child's date of birth. Taxpayers should verify each child's age as of the last day of the year before completing the credit section of the return.
Example 1. Your child turned 17 on December 30, 2025, and is a citizen of the United States and claimed as a dependent on your return. You can’t use the child to claim the CTC or ACTC because the child was not under age 17 at the end of 2025.
2025 Instructions for Schedule 8812 (IRS)
Where the credit starts shrinking
The child tax credit begins to phase out when a taxpayer's modified adjusted gross income exceeds the threshold for their filing status. For married couples filing jointly, the phaseout starts when modified AGI exceeds $400,000. For all other filing statuses - including single, head of household, and married filing separately - the threshold is $200,000. Modified AGI for this purpose is the amount calculated on line 3 of Schedule 8812. The phaseout reduces the credit amount dollar for dollar as income rises above the applicable threshold, eventually reducing the credit to zero. Taxpayers whose income falls below the threshold receive the full credit amount for each qualifying child, subject to the per-child limit. The phaseout applies to both the nonrefundable child tax credit and the credit for other dependents, though the additional child tax credit (the refundable portion) has its own separate calculation rules that apply after the nonrefundable credit is determined.
Married filing jointly –$400,000 • All other filing statuses –$200,000
2025 Instructions for Schedule 8812 (IRS)
Two years, or ten
For the 2026 Child Tax Credit, the IRS imposes a disallowance period on taxpayers who improperly claim the credit. If you erroneously claim the CTC and the IRS determines that your mistake resulted from reckless or intentional disregard of the credit's rules, you lose the ability to claim the CTC for two years, even if you would otherwise qualify. A longer penalty applies when the error is traced to fraud: you will be barred from claiming the credit for 10 years. In either situation, you may also owe additional penalties beyond the loss of the credit itself. If you disagree with the IRS determination that triggers the 2-year or 10-year ban, you can appeal the disallowance period through the process described in the Instructions for Form 8862, Information To Claim Certain Credits After Disallowance. That form may be required when you seek to reclaim the credit after the ban period ends. The credit amount subject to these rules is up to $2,200 per child for 2026, with as much as $1,700 per child available as a refundable portion.
If you erroneously claim the CTC, ACTC, or ODC and it is later determined that your error was due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years even if you are otherwise eligible to do so. If it is determined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years. You may also have to pay penalties.
2025 Instructions for Schedule 8812 (IRS)
Why the refund is held
The IRS is prohibited from issuing refunds before mid-February 2026 for any tax return that claims the additional child tax credit. This delay applies to the entire refund amount, not just the portion attributable to the ACTC. The rule exists to give the IRS additional time to verify claims and reduce fraudulent refunds tied to this credit. Taxpayers who are expecting a refund and have claimed the ACTC on their return should not plan on receiving the money in late January or early February; the earliest they can expect it is mid-February. Even if the return is e-filed early and shows no other issues, the refund will be held until the IRS is permitted to release it. Taxpayers who do not claim the ACTC - for example, those who only claim the nonrefundable child tax credit - are not subject to this delay and may receive their refunds on the normal schedule. The timing rule applies to the whole refund, so taxpayers who are due both a regular refund and an ACTC portion will wait for the full amount until the mid-February release date.
The IRS can’t issue refunds before mid-February 2026 for returns that properly claim ACTC.
2025 Instructions for Schedule 8812 (IRS)
A dependent who fails the qualifying-child test can still bring a smaller credit
For 2026, a dependent who does not meet the qualifying-child definition can still generate the Credit for Other Dependents (ODC) if the person is claimed as a dependent on your return, cannot be used for the Child Tax Credit or Additional Child Tax Credit, was a U.S. citizen, U.S. national, or U.S. resident alien, and has a Social Security Number, Individual Taxpayer Identification Number, or Adoption Taxpayer Identification Number issued by the return due date. You must check the "Credit for other dependents" box for that person in the Dependents section of Form 1040 or 1040-SR. The same child cannot be used for both the qualifying-child credits and the ODC. For 2026, the ODC brings a smaller credit than the $2,200 per-child limit for qualifying children, but it still reduces tax for dependents such as older children, parents, or other relatives who qualify as dependents but fail the qualifying-child tests.
The ODC is for individuals with a dependent who meets the following conditions. 1. The person is claimed as a dependent on your return. To determine if an individual is your dependent, begin with Step 1 under Who Qualifies as Your Dependent in the Instructions for Form 1040. 2. The person can’t be used by you to claim the CTC or ACTC. See Credits for Qualifying Children, earlier. 3. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child, later. 4. The person has an SSN, ITIN, or ATIN issued on or before the due date of your return (including extensions). See Dependent required to have a TIN, earlier.
2025 Instructions for Schedule 8812 (IRS)
The form that figures the credit, the ODC, and the additional credit together
For 2026, taxpayers figure the Child Tax Credit, the Credit for Other Dependents, and the Additional Child Tax Credit together on one form. Schedule 8812 (Form 1040) is the single worksheet where all three amounts are calculated, combining the nonrefundable credits for each dependent and then determining any refundable portion that becomes the additional child tax credit. You attach Schedule 8812 to your Form 1040, 1040-SR, or 1040-NR. The form walks you through the per-child limits of $2,200 for the CTC, the $1,700 refundable portion, and the income phase-out thresholds of $400,000 for joint filers and $200,000 for other filing statuses, so you do not have to compute the credits by hand before entering them on your return.
Use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC).
2025 Instructions for Schedule 8812 (IRS)
Credit bigger than your tax bill turns into the additional child tax credit, not a lost amount
For 2026, the Child Tax Credit and the Credit for Other Dependents are nonrefundable: they can reduce your tax liability to zero but no further. If the total of these credits exceeds the tax shown on line 18 of your Form 1040, 1040-SR, or 1040-NR, the excess is not lost. Instead, any shortfall that cannot be used because there is no remaining tax to reduce may become the Additional Child Tax Credit, which is refundable. You cannot take the ACTC if you are only claiming the ODC; the refundable portion applies only when you are also claiming the CTC. This means a family whose tax bill is smaller than their calculated credit still receives the unused portion as a refund through the ACTC, up to the $1,700 per-child refundable limit.
The amount on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than both credits. If the amount is zero, you cannot take either credit because there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the ODC). See Part II-A Additional Child Tax Credit for All Filers, later.
2025 Instructions for Schedule 8812 (IRS)
How the additional child tax credit is actually figured, not just capped
For the 2026 tax year, the Additional Child Tax Credit (ACTC) - the refundable portion of the Child Tax Credit - is figured on Schedule 8812 using a formula tied to earned income. A taxpayer starts with their earned income and subtracts $2,500. If earned income is $2,500 or less, the result is zero and no refundable credit is produced. For earned income above that threshold, the amount over $2,500 is multiplied by 15% (0.15). This product represents 15 cents of refundable credit for every dollar of earned income beyond the $2,500 floor. The result is then compared to the maximum refundable amount, which is $1,700 per qualifying child under age 17. The ACTC a taxpayer actually receives is the lesser of the 15%-of-earned-income figure and the per-child cap. The formula therefore phases the refundable credit in gradually as earned income rises above $2,500, rather than allowing the full $1,700 per child immediately.
4. Is the amount on line 3 more than $2,500? . . . . . . . . . . . . . . . . . . . . . . . . . 4. No. Leave line 4 blank, enter -0- on line 5, and go to line 6. Yes. Subtract $2,500 from the amount on line 3. Enter the result. 5. Multiply the amount on line 4 by 15% (0.15) and enter the result
2025 Instructions for Schedule 8812 (IRS)
The same dependent cannot generate both the child tax credit and the credit for other dependents
For 2026, each dependent can generate either the Child Tax Credit or the Credit for Other Dependents, but never both. When you list your dependents in the Dependents section of Form 1040 or 1040-SR, you check either the "Child tax credit" box or the "Credit for other dependents" box for each person, not both. Schedule 8812 then counts the boxes checked in each category to figure your credits. This mutual exclusivity prevents double-counting: a qualifying child who meets the age, relationship, and support tests brings the $2,200 CTC, while a dependent who fails those tests but meets the ODC conditions brings the smaller ODC. You cannot split a single person between the two credits or claim both boxes for the same individual.
Add the number of “Child tax credit” boxes checked in row (7) of the Dependents section on Form 1040 or 1040-SR (row (6) on Form 1040-NR) and enter the result on line 4.CAUTION ! You can’t check both the child tax credit box and the credit for other dependents box for the same person.
2025 Instructions for Schedule 8812 (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2025-32 (IRS)
- Limit per child
(1) Maximum amount of the credit. For taxable years beginning in 2026, the maximum amount of the credit allowed under § 24(a) is $2,200.
- Refundable per child
(2) Refundable portion. For taxable years beginning in 2026, the amount used in § 24(d)(1)(A) to determine the amount of the credit under § 24 that may be refundable is $1,700.
Form W-4 (2026), Employee’s Withholding Certificate (IRS)
- Income threshold, joint filers
your total income will be $200,000 or less ($400,000 or less if married filing jointly): (a) Multiply the number of qualifying children under age 17 by $2,200
- Income threshold
your total income will be $200,000 or less ($400,000 or less if married filing jointly): (a) Multiply the number of qualifying children under age 17 by $2,200