By Income Tax Service Editorial — Reviewed by Diyan Yap, EA (IRS Enrolled Agent) — Updated July 19, 2026
Quick answer: For 2026, the Child Tax Credit is $2,200 per qualifying child, up from $2,000. Up to $1,700 of it is refundable. The credit starts to phase out once income passes $200,000 for single filers or $400,000 for married couples filing jointly. Each child needs a Social Security number.
Key facts:
- The 2026 Child Tax Credit is $2,200 per qualifying child — raised from $2,000 and made permanent
- Up to $1,700 per child is refundable (the Additional Child Tax Credit) for 2025 and 2026
- Income phaseouts begin at $200,000 (single) and $400,000 (married filing jointly)
- Each qualifying child must have a valid Social Security number
- The $2,200 amount is now indexed for inflation starting in 2026
The One Big Beautiful Bill Act (OBBBA) locked in the higher $2,200 credit and kept the income phaseout thresholds that had been in place under prior law. What changed most is permanence: the credit no longer sunsets, and the dollar amount rises with inflation going forward.
How much is the Child Tax Credit for 2026?
The 2026 Child Tax Credit is $2,200 for each qualifying child under age 17. That is $200 more per child than the $2,000 credit families claimed in recent years. The increase was made permanent under OBBBA, and starting in 2026 the amount is indexed for inflation, so it should keep pace with rising costs rather than staying frozen.
The credit is applied against the federal income tax you owe. A family with three qualifying children has a potential Child Tax Credit of $6,600 (3 × $2,200). Whether they receive all of it depends on how much tax they owe and how much of the credit is refundable — covered below.
The credit is separate from any other family tax break. It stacks with the standard deduction and does not require you to itemize.
Who qualifies for the Child Tax Credit in 2026?
A child qualifies for the 2026 Child Tax Credit if they meet the age, relationship, residency, and Social Security number tests. In plain terms, you qualify to claim the credit if:
- The child was under age 17 at the end of 2026 (16 or younger).
- The child is your son, daughter, stepchild, foster child, sibling, or a descendant of any of them (a grandchild, niece, or nephew, for example).
- The child lived with you for more than half the year and you provided more than half of their support.
- The child has a valid Social Security number issued before the return’s due date.
- You claim the child as a dependent on your return.
The Social Security number rule is strict. A child with only an ITIN (individual taxpayer identification number) does not qualify for the $2,200 credit, though they may qualify for a smaller credit for other dependents.
What are the income limits and how much is refundable?
The Child Tax Credit begins to phase out at $200,000 of income for single filers and $400,000 for married couples filing jointly. Below those thresholds, you can claim the full $2,200 per child. Above them, the credit is gradually reduced. These thresholds were kept from prior law and are now permanent, so most middle-income families claim the full amount.
Up to $1,700 per child is refundable for 2026 through the Additional Child Tax Credit (ACTC). “Refundable” means that even if the credit is larger than the tax you owe, you can receive part of the leftover as a refund — up to that $1,700 cap per child. The remaining portion (up to $500 per child) is nonrefundable, meaning it can reduce your tax to zero but not below.
| Feature | 2026 Child Tax Credit |
|---|---|
| Credit per qualifying child | $2,200 |
| Maximum refundable per child | $1,700 |
| Phaseout begins (single) | $200,000 |
| Phaseout begins (married filing jointly) | $400,000 |
| Child SSN required | Yes |
Worked example: a married couple with two children
Here is how the credit works for a married couple filing jointly with two qualifying children, both with Social Security numbers, and income well under $400,000.
- Total credit: 2 children × $2,200 = $4,400
- Their federal income tax before the credit: $3,200
- Nonrefundable step: the credit first erases the $3,200 of tax they owe, bringing their tax to $0. That uses $3,200 of the $4,400 credit.
- Refundable step: $4,400 − $3,200 = $1,200 of credit is left over. Because up to $1,700 per child ($3,400 for two kids) is refundable, the entire $1,200 can come back as a refund.
Result: their tax drops from $3,200 to $0, and they receive a $1,200 refund from the leftover credit. A family that owed more tax would use more of the credit against that tax and see a smaller refundable portion.
What should you do now?
If you have kids, a few concrete steps make sure you actually capture the full $2,200 per child:
- Confirm each child has a Social Security number issued before your filing deadline. This is the single most common reason a credit gets denied.
- Check your withholding or estimated payments. If your income is near the $200,000 or $400,000 phaseout line, a bonus or a spouse’s raise could reduce the credit — worth modeling before year-end.
- Keep residency and support records — school records, medical records, and anything showing the child lived with you for more than half the year.
- Coordinate with savings plans. If you are opening a Trump Account for a child, remember it is a separate savings vehicle and does not affect your Child Tax Credit.
A credentialed tax professional — like an IRS Enrolled Agent — can confirm which children qualify and how the refundable portion works for your income, usually in a single sitting.
FAQ
Is the Child Tax Credit fully refundable in 2026? No. Up to $1,700 per child is refundable through the Additional Child Tax Credit. The rest (up to $500 per child) can reduce your tax to zero but is not paid out as a refund.
My child turns 17 during 2026 — can I still claim the credit? No. The child must be under 17 (age 16 or younger) at the end of the tax year to qualify for the $2,200 Child Tax Credit. A child who turns 17 in 2026 does not qualify for that year.
My baby was born in December 2026 — do I get the full credit? Yes. A child born at any point during 2026, including December, is treated as a qualifying child for the whole year, provided they have a Social Security number and meet the other tests. You claim the full $2,200.
Does my child need a Social Security number, or is an ITIN enough? The child must have a valid Social Security number to qualify for the $2,200 Child Tax Credit. An ITIN does not qualify a child for this credit.
Can I claim the Child Tax Credit and other family tax breaks at the same time? Yes. The Child Tax Credit stacks with the standard deduction and does not require itemizing. It is a separate benefit from savings accounts like a Trump Account, which do not reduce the credit.
Sources
This article is for educational purposes only and is not tax, legal, or financial advice. Tax rules change and individual situations vary — consult a qualified tax professional about your specific circumstances.