Credits · calculator
The child tax credit for 2026
How much the credit gives per child, how much can come back as a refund, and where income starts to reduce it.
Child tax credit for your family
Child tax credit
$4,400
$3,440 against tax + $960 refundable
- Before the phase-out$4,400
- Phase-out reduction$0
- Income tax before the credit (standard deduction)$3,440
- Refundable part (ACTC)$960
- Credit fully phased out at an AGI of$488,000
Child under 17 at the end of the year with an SSN valid for work; one parent on a joint return needs a valid SSN. The $500 credit for other dependents is not included.
The child tax credit is $2,200 for each qualifying child under 17 at the end of 2026, the amount Public Law 119-21 set for 2025 and indexed afterward (Rev. Proc. 2025-32 section 4.05 keeps it at $2,200 for 2026). It first reduces your income tax; if the tax is too small to absorb it, up to $1,700 per child can be paid as the additional child tax credit, computed as 15% of earned income above $2,500. The credit shrinks by $50 for each $1,000 or part of $1,000 of modified AGI above $200,000, or $400,000 on a joint return. A single parent with two children and $24,000 of wages owes no income tax but receives $3,225 as a refundable credit; a couple with two children and $90,000 of income uses the full $4,400. The child needs a Social Security number valid for work issued before the return's due date, and at least one parent on a joint return needs one too. Other dependents, such as older children or parents, bring a $500 credit instead.
Checked by Radif Partners · Editorial policy · How we calculate
Credit by income for a family with two children
| AGI (married filing jointly) | Income tax before credit | Credit used against tax | Refundable part | Total credit |
|---|---|---|---|---|
| $20,000 | $0 | $0 | $2,625 | $2,625 |
| $40,000 | $780 | $780 | $3,400 | $4,180 |
| $60,000 | $2,840 | $2,840 | $1,560 | $4,400 |
| $120,000 | $10,040 | $4,400 | $0 | $4,400 |
| $405,000 | $74,668 | $4,150 | $0 | $4,150 |
| $450,000 | $86,608 | $1,900 | $0 | $1,900 |
At low incomes the credit is mostly refundable and grows with earnings, 15 cents per dollar above $2,500; between roughly $40,000 and $400,000 a joint family gets the full credit, first against its tax; above the threshold it falls by 5% of the excess, rounded up to the next $1,000 of income.
Who counts as a qualifying child
A son, daughter, stepchild, eligible foster child, brother, sister or a descendant of one, under 17 on December 31, who lived with you more than half the year, did not provide more than half of his or her own support, is claimed as your dependent and is a US citizen, national or resident alien. A child who turns 17 during 2026 no longer qualifies for the $2,200 credit but can bring the $500 credit for other dependents. Divorced parents can shift the credit to the noncustodial parent with Form 8332; head of household status stays with the custodial parent.
Refund timing and other family credits
Returns that claim the additional child tax credit cannot be refunded before mid-February under the PATH Act; in the 2026 season the IRS expected most of those refunds in accounts by March 2, 2026 for direct deposit. The earned income credit, the dependent care credit, now up to 50% of expenses for low incomes, and the adoption credit can be claimed on the same return. Run the whole return in the refund estimator, or the dates in the refund schedule.
Sources: IRS Rev. Proc. 2025-32: 2026 inflation-adjusted items and 2025 items modified by Public Law 119-21 (October 9, 2025); IRS Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents; IRS: Child Tax Credit; Form 1040-ES (2026), changes to the child tax credit, read on October 11, 2026.