The 2026 child tax credit is worth up to $2,200 per qualifying child under 17. Up to $1,700 per child is refundable, so you can receive it even if you owe no income tax, once you have more than $2,500 of earned income. The credit starts to phase out at $200,000 of modified AGI ($400,000 for married couples filing jointly).
Key facts
- The child must be under 17 at the end of 2026 and have a Social Security number valid for employment; the parent claiming the credit (or at least one spouse on a joint return) also needs one.
- The credit shrinks by $50 for each $1,000 (or part of $1,000) of modified AGI above the threshold. The thresholds are not adjusted for inflation.
- Dependents who don’t qualify (for example, children 17 and older or elderly parents) can bring a $500 nonrefundable credit for other dependents.
- The credit is claimed on Schedule 8812 of Form 1040.
2026 child tax credit by income
| Qualifying children | Maximum credit | Fully phased out (single / HOH) | Fully phased out (married jointly) |
|---|---|---|---|
| 1 child | $2,200 | $244,000 | $444,000 |
| 2 children | $4,400 | $288,000 | $488,000 |
| 3 children | $6,600 | $332,000 | $532,000 |
Example: a married couple with two children and $420,000 of modified AGI is $20,000 over the threshold, so their $4,400 credit drops by $1,000 to $3,400.
The refundable portion (additional child tax credit)
If the credit is bigger than your income tax, you can get up to $1,700 per child back as a refund, limited to 15% of your earned income over $2,500:
| Qualifying children | Maximum refundable | Earned income needed for the maximum |
|---|---|---|
| 1 child | $1,700 | $13,833 |
| 2 children | $3,400 | $25,167 |
| 3 children | $5,100 | $36,500 |
Families with three or more children may be able to use an alternative calculation based on Social Security taxes paid. Estimate your whole return with the income tax calculator, and see the 2026 earned income credit, which working families can often claim as well.
Frequently asked questions
How much is the child tax credit for 2026?
Up to $2,200 per qualifying child under 17, of which up to $1,700 per child is refundable as the additional child tax credit.
How much of the child tax credit is refundable?
The refundable part equals 15% of your earned income above $2,500, up to $1,700 per child. For example, a parent with one child and $12,000 of wages can receive $1,425 as a refund even with no tax owed.
What are the income limits for the child tax credit?
The full credit is available with modified AGI up to $200,000 (single, head of household, married filing separately) or $400,000 (married filing jointly). Above that it drops by $50 per $1,000. For one child, it is gone at $244,000 (single) or $444,000 (joint).
Can I claim the child tax credit for a 17-year-old?
No. The child must be 16 or younger at the end of the year. You may be able to claim the $500 credit for other dependents instead.
Calculators that use these figures
- Income Tax Calculator: 2026 federal and state income tax, effective rate and refund estimate.
- Paycheck Calculator: Take-home pay per paycheck after 2026 federal, state and FICA taxes.