For 2027, the IRS set the child tax credit at $2,300 per qualifying child, up $100 from 2026, and the refundable part at $1,800. The earned income tax credit (EITC) tops out at $8,496 for families with three or more children, $7,552 with two, $4,573 with one and $685 with none. The IRS announced the amounts on November 5, 2026.
Key takeaways
- The 2027 child tax credit is up to $2,300 per child under 17. Up to $1,800 of it can come back as a refund, up $100 from 2026.
- The 2027 earned income tax credit is worth up to $685, $4,573, $7,552 or $8,496, depending on whether you have 0, 1, 2 or 3+ children.
- These amounts apply to income you earn in 2027. Your 2026 tax return, filed in early 2027, uses the 2026 amounts.
- To claim the EITC in 2027, investment income must be $12,600 or less.
- The child tax credit starts to shrink at $200,000 of income, or $400,000 for joint filers. Those thresholds are set by law.
Two of the biggest tax breaks for families just got a raise for next year. On November 5, 2026, the IRS published its 2027 inflation adjustments in release IR-2026-133. The details are in Revenue Procedure 2026-35.
This post covers the child tax credit and the earned income tax credit, which is a credit for people who work and earn modest incomes. Both apply to income you earn in 2027.
How much is the child tax credit in 2027?
The child tax credit is up to $2,300 per qualifying child. That is $100 more than the $2,200 for 2026. A qualifying child must be under 17 at the end of the year, according to federal law.
Part of the credit is refundable, which means you can get it back as a refund even if you owe no income tax. For 2027, that refundable amount is up to $1,800 per child, up $100 from 2026.
The credit starts to shrink at $200,000 of income, or $400,000 for a married couple filing jointly. Those thresholds are written into the law, and this IRS release does not change them. The IRS child tax credit page explains the full rules, including the Social Security number requirement.
How much is the earned income tax credit in 2027?
The earned income tax credit (EITC) grows with the number of children you claim. Here are the maximum credits, compared with 2026.
| Qualifying children | 2026 max | 2027 max | Change |
|---|---|---|---|
| None | $664 | $685 | +$21 |
| One | $4,427 | $4,573 | +$146 |
| Two | $7,316 | $7,552 | +$236 |
| Three or more | $8,231 | $8,496 | +$265 |
The 2026 amounts are the ones on our 2026 earned income credit page uses, and the three-child figure matches the IRS’s 2026 announcement. The change column is our own subtraction.
What are the 2027 EITC income limits?
You get the full credit once your earned income reaches a certain amount. The credit then holds steady and starts shrinking at higher incomes. It ends completely at the “completed phaseout” amount.
| Qualifying children | Full credit at earned income of | Credit ends: single or head of household | Credit ends: married filing jointly |
|---|---|---|---|
| None | $8,960 | $20,164 | $27,684 |
| One | $13,450 | $53,277 | $60,787 |
| Two | $18,880 | $60,519 | $68,029 |
| Three or more | $18,880 | $65,002 | $72,512 |
The credit also is not allowed if your investment income, such as interest and dividends, is above $12,600 in 2027.
What does this look like in real life?
Here is an illustration with made-up numbers. Say you are a single parent filing as head of household in 2027. You have two children under 17, and your only income is $20,000 in wages.
- Income tax: the 2027 head of household standard deduction is $24,925, which is more than your income. Your taxable income is $0, so you owe no income tax.
- Refundable child tax credit: it is 15% of earned income above $2,500, up to $1,800 per child. That is ($20,000 − $2,500) × 0.15 = $2,625. The cap is 2 × $1,800 = $3,600, so you get $2,625.
- EITC: $20,000 is above the $18,880 needed for the full two-child credit and below where the phase-out starts, so you get $7,552.
- Total refund from the two credits: $2,625 + $7,552 = $10,177.
This ignores payroll taxes withheld from your pay, other credits and state taxes. The 15% rate and the $2,500 starting point come from the statute, not from this IRS release. It is an illustration, not a promise of any refund.
Which year’s amounts apply to me?
- Filing a 2026 return in early 2027: use the 2026 amounts, a $2,200 credit and an EITC of up to $8,231.
- Income you earn in 2027: use the new 2027 amounts. You report that income in early 2028.
What to do now
- Keep using 2026 amounts for your 2026 return. Our pages on the 2026 child tax credit and 2026 earned income credit have those.
- Check your children’s Social Security numbers. The child tax credit requires one for each qualifying child, issued before your return’s due date.
- Plan 2027 withholding. Use the paycheck calculator to see what your pay looks like after tax.
- Estimate your tax. The income tax calculator helps you see where your income lands.
- Keep records of your income and your children’s living arrangements. The IRS may ask for proof if you claim these credits.
This is general information, not personal tax advice. Credit rules have extra tests that can change what you receive.
Frequently asked questions
How much is the child tax credit for 2027?
The 2027 child tax credit is up to $2,300 for each qualifying child, according to IRS Revenue Procedure 2026-35. That is $100 more than the $2,200 for 2026. Up to $1,800 per child can be refundable, meaning you can get it as a refund even if you owe no income tax. The child must be under 17 at the end of the year.
How much is the EITC for 2027?
The 2027 earned income tax credit tops out at $685 with no qualifying children, $4,573 with one, $7,552 with two and $8,496 with three or more. Your actual credit depends on your earned income, adjusted gross income and filing status. The IRS Form 1040 instructions will include tables showing the exact amount.
When do the 2027 amounts apply to my taxes?
They apply to income you earn in 2027, which you report on the tax return you file in early 2028. If you are filing a 2026 return in early 2027, use the 2026 amounts instead: a $2,200 child tax credit and an EITC of up to $8,231. Do not mix the two years when you plan your refund.
Do I need a Social Security number to claim the child tax credit?
Yes. Under federal law, the child tax credit is not allowed for a qualifying child unless the return includes that child's Social Security number, and the number must be issued before the return's due date. The IRS also requires an SSN valid for employment for the taxpayer. Check the current IRS child tax credit page for the full rules.
What income limits apply to the 2027 EITC?
The credit ends once income reaches a limit that depends on children and filing status. For 2027, a single or head of household filer with two children loses the credit at $60,519, and a married couple filing jointly at $68,029. With no children, the limits are $20,164 and $27,684. Other family sizes are in the table above.