Child Tax Credit 2026: $2,200 per Child, Refundable Amount and Calculator
For tax year 2026, the returns you file in 2027, the child tax credit is worth up to $2,200 for each qualifying child under 17 at the end of the year, and up to $1,700 per child of it is refundable as the additional child tax credit. The credit starts to phase out when modified AGI is over $200,000 ($400,000 if married filing jointly), and each child and you need a Social Security number valid for employment, issued before the return is due; on a joint return at least one spouse does. The calculator below gives your own amount with the steps.
Maintained by Archie Chang · Amounts checked against IRS and statute text on October 31, 2026 · Methodology & sources
Child tax credit 2026 calculator
Your numbers for tax year 2026
Adjusted gross income, plus any income you exclude for Puerto Rico, foreign earned income or American Samoa. This is line 3 of Schedule 8812.
Wages, tips and net self-employment earnings (Schedule 8812 line 18a). It decides the refundable part.
Your income tax after other nonrefundable credits: line 18 of Form 1040 minus the credits listed on Credit Limit Worksheet A in the Schedule 8812 instructions. Use 0 if you owe no income tax.
The starting numbers are an example, not a recommendation. Replace them with yours.
Your estimated 2026 credit
Total child tax credit and credit for other dependents
$4,400
An estimate. Your return and the IRS decide the actual amount.
- Reduces your tax (nonrefundable)
- $2,000
- Refundable (additional child tax credit)
- $2,400
- Reduction for income
- $0
Draft 2026 IRS forms: to receive a refund of the ACTC, you must be a U.S. citizen, U.S. national, or qualified alien (draft 2026 instructions for Schedule 8812, draft and subject to change). This calculator does not check it, so check the rule before you rely on the refundable amount.
- Credit before the income limit: 2 qualifying children x $2,200 + 0 other dependents x $500 = $4,400.
- Income limit: modified AGI of $60,000 is not over the $200,000 threshold, so there is no reduction.
- Credit after the income limit: $4,400.
- Nonrefundable credit: the smaller of $4,400 and the tax of $2,000, which is $2,000.
- Left for the refundable credit: $2,400. Refundable cap: 2 x $1,700 = $3,400.
- 15% of earned income over $2,500: 15% x ($60,000 - $2,500) = $8,625.
- Refundable credit (additional child tax credit): the smallest of $2,400, $3,400 and $8,625, which is $2,400.
- Total credit: $2,000 + $2,400 = $4,400.
This is an estimate that follows the line arithmetic of the 2025 Schedule 8812 with the 2026 amounts. See what it leaves out below the calculator.
What the calculator leaves out
The result is an estimate. It does not check or include:
- Whether each child passes the qualifying-child tests, or the exception for certain noncitizens in section 24(c)(2). You enter the counts.
- Whether a Social Security number is valid for employment and issued by the due date, as the rule below requires. You tell it whether the taxpayer has one, and you count only children who have one as qualifying children.
- Whether you or your spouse meets the U.S. citizen, U.S. national, or qualified alien rule in the draft 2026 Schedule 3-A, which the draft 2026 instructions tie to receiving a refund of the ACTC. It is a draft and may change.
- Three or more qualifying children: the alternative refundable computation in Part II-B of Schedule 8812, which uses Social Security and Medicare taxes. When it might give more, the calculator says so and shows the smaller Part II-A amount.
- Nontaxable combat pay in earned income, Credit Limit Worksheet B, Form 2555 filers, bona fide residents of Puerto Rico, and short tax years.
- A disallowance period after an earlier fraudulent or reckless claim (section 24(g)), and the identification number rules for the credit for other dependents.
- Your tax liability: you enter it, from your return. The calculator does not estimate your tax.
Child tax credit 2026 compared with 2025
The 2026 amounts come from section 4.05 of Revenue Procedure 2025-32 (IRS):
“(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. (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.”
| Item | Tax year 2026 (filed in 2027) | Tax year 2025 (filed in 2026) |
|---|---|---|
| Maximum credit per qualifying child | $2,200 | $2,200 |
| Refundable part, per qualifying child | $1,700 | $1,700 |
| Credit for other dependents, each | $500 | $500 |
| Refundable credit: earned income over | $2,500 | $2,500 |
| Income limit starts: married filing jointly | $400,000 | $400,000 |
| Income limit starts: all other filing statuses | $200,000 | $200,000 |
Sources: 2026, Rev. Proc. 2025-32, section 4.05, and 26 U.S.C. 24(h); 2025, Pub. L. 119-21, section 70104, Rev. Proc. 2025-32, section 2.03, and the 2025 Instructions for Schedule 8812.
The One, Big, Beautiful Bill Act, Public Law 119-21 (July 4, 2025), section 70104 (congress.gov), set the 2025 amount and made the expanded credit permanent:
“In addition, the OBBBA amends § 24(h)(2) to provide that the maximum amount of child tax credit is $2,200 for any taxable year beginning in 2025. This amount is adjusted for inflation for taxable years beginning after December 31, 2025.”
“in paragraph (2), by striking "$2,000" and inserting "$2,200",”
“The amendments made by this section shall apply to taxable years beginning after December 31, 2024.”
The IRS’s 2025 instructions give the 2025 refundable maximum:
“ACTC amount. The maximum amount of ACTC for each qualifying child is $1,700.”
Who qualifies
A qualifying child for this credit is under 17 at the end of the year. The statute and the IRS instructions say:
“The term “qualifying child” means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17.”
“To claim a child for the CTC and ACTC, the child must be your dependent, under age 17 at the end of 2025, and meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent in the Instructions for Form 1040.”
“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.”
The other qualifying-child tests (relationship, support, residence, dependent status and citizenship or residency) are in Steps 1 through 3 of the Form 1040 instructions. A child who is 17 or older, or who has no Social Security number valid for employment, may still count for the credit for other dependents below if the child has an SSN, ITIN or ATIN issued by the due date of the return and is a U.S. citizen, U.S. national or U.S. resident alien.
Social Security numbers, including on a joint return
Section 24(h)(7), as rewritten by Public Law 119-21 section 70104(b), requires numbers for the taxpayer and the child:
“No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year— (i) the taxpayer’s social security number (or, in the case of a joint return, the social security number of at least 1 spouse), and (ii) the social security number of such qualifying child.”
“For purposes of this paragraph, the term “social security number” means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— (i) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (ii) before the due date for such return.”
For a joint return the statute needs the number of “at least 1 spouse”. The IRS instructions for tax year 2025, the latest published as of October 31, 2026, say how that works:
“If you, and your spouse if filing jointly, do not have a valid SSN, you can’t claim the CTC or ACTC on either your original or an amended 2025 return. If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC or ACTC. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return.”
“If you have a qualifying child who does not have a valid SSN, you can’t use the child to claim the CTC or ACTC on either your original or an amended 2025 return. See Valid SSN, earlier. If your qualifying child does not have a valid SSN, but has another type of taxpayer identification number issued on or before the due date of your 2025 return (including extensions), you may be able to claim the ODC for that child. See Credit for Other Dependents (ODC), later.”
The statute treats a child who fails the number rule as another dependent:
“In the case of any qualifying child with respect to whom a credit is not allowed under this section by reason of paragraph (7), such child shall be treated as a dependent to whom subparagraph (A) applies.”
How the income limit works, and why one dollar matters
The credit is reduced for modified AGI over the threshold. The statute’s rule and the threshold:
“The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount. For purposes of the preceding sentence, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.”
“In lieu of the amount determined under subsection (b)(2), the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any other case).”
The Schedule 8812 instructions say where modified AGI comes from, and line 10 of the form turns the “fraction thereof” into whole steps:
“Modified AGI. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812.”
“If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc”
So one dollar over the threshold costs one $50 step, and $1,001 over costs two. For a single filer with one qualifying child, before any tax or earned-income limit:
| Modified AGI | Steps of $1,000 or fraction | Reduction | Credit left |
|---|---|---|---|
| $200,000 | 0 | $0 | $2,200 |
| $200,001 | 1 | $50 | $2,150 |
| $201,000 | 1 | $50 | $2,150 |
| $201,001 | 2 | $100 | $2,100 |
| $210,000 | 10 | $500 | $1,700 |
| $243,000 | 43 | $2,150 | $50 |
| $243,001 | 44 | $2,200 | $0 |
Computed here from the rule above. The reduction applies to the whole credit, including the credit for other dependents, and is never below zero.
Credit for other dependents
Dependents who are not qualifying children for the child tax credit can give a smaller credit:
“The credit determined under subsection (a) (after the application of paragraph (2)) shall be increased by $500 for each dependent of the taxpayer (as defined in section 152) other than a qualifying child described in subsection (c).”
“Credit for Other Dependents (ODC) is a non-refundable credit for taxpayers with dependents who are not eligible for the CTC/ACTC.”
The credit is not automatic for every dependent. The IRS instructions list the conditions, including that the dependent was a U.S. citizen, U.S. national or U.S. resident alien and has a taxpayer identification number issued by the due date:
“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.”
The refundable part: additional child tax credit
The refundable part is the smaller of what is left of the credit after your tax, a cap per child, and a share of earned income. The cap and the earned-income floor:
“The amount determined under subsection (d)(1)(A) with respect to any qualifying child shall not exceed $1,400, and such subsection shall be applied without regard to paragraph (4) of this subsection.”
“Subsection (d)(1)(B)(i) shall be applied by substituting “$2,500” for “$3,000”.”
Section 24(i)(1) indexes the $1,400 base amount, and Rev. Proc. 2025-32 section 4.05(2) puts the 2026 figure at $1,700 per child. The 15 percent rule and the Social Security tax alternative for three or more children are in 24(d)(1)(B):
“(B) the amount by which the aggregate amount of credits allowed by this subpart (determined without regard to this subsection) would increase if the limitation imposed by section 26(a) were increased by the greater of— (i) 15 percent of so much of the taxpayer’s earned income (within the meaning of section 32) which is taken into account in computing taxable income for the taxable year as exceeds $3,000, or (ii) in the case of a taxpayer with 3 or more qualifying children, the excess (if any) of— (I) the taxpayer’s social security taxes for the taxable year, over (II) the credit allowed under section 32 for the taxable year.”
Schedule 8812 does it in these steps, using the 2025 form’s line numbers:
“Is the amount on line 18a more than $2,500? No. Leave line 19 blank and enter -0- on line 20. Yes. Subtract $2,500 from the amount on line 18a. Enter the result”
“Multiply the amount on line 19 by 15% (0.15) and enter the result”
“Next. On line 16b, is the amount $5,100 or more? No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the smaller of line 17 or line 20 on line 27. Yes. If line 20 is equal to or more than line 17, skip Part II-B and enter the amount from line 17 on line 27. Otherwise, go to line 21.”
The calculator does Part II-A. For three or more qualifying children whose 15 percent figure is smaller than the amount carried down, the form sends you to Part II-B, which this calculator does not compute, and the result says so.
How to claim it, and the tax number to enter
You claim the credit with Schedule 8812 attached to Form 1040 (2025 Schedule 8812). The final 2026 forms and instructions are not out as of October 31, 2026, and the IRS has posted drafts (see the next section); the 2025 versions are the latest final ones. The calculator’s “tax the credit can reduce” is line 13 of the schedule:
“Line 13 Enter the amount from Credit Limit Worksheet A.”
“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).”
“If you file Form 2555, you cannot claim the additional child tax credit.”
2026 draft forms
As of October 31, 2026 the IRS has posted a draft 2026 Schedule 8812, the draft instructions for it (dated August 18, 2026) and a draft 2026 Schedule 3-A, Federal Public Benefit. Each is marked as a draft, not for filing, and subject to change. Line 1 of the draft schedule refers to line 11b of Form 1040; its lines 4 to 20 (the steps this calculator follows) and the $2,200, $1,700 and $5,100 figures match the 2025 schedule, while line 22 in Part II-B points to different Schedule 2 lines.
The draft instructions add a limit on the refund of the ACTC and repeat the Social Security number definition:
“Limits on the refund of the ACTC. To receive a refund of the ACTC, you must be a U.S. citizen, U.S. national, or qualified alien. See the instructions for Schedule 3-A (Form 1040).”
“Valid SSN. A valid SSN is required to claim the CTC and ACTC. A valid SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2026 return (including extensions).”
The draft Schedule 3-A asks the question in its line 8:
“Are you or your spouse a U.S. citizen, U.S. national, or qualified alien? See instructions. Yes. Enter -0- here and on Form 1040, 1040-SR, or 1040-NR, line 32b. If you are filing Form 1040-SS, enter -0- on Part I, line 12b. No. Enter the amount from line 6 here and on Form 1040, 1040-SR, or 1040-NR, line 32b.”
This calculator does not apply that rule. Check the final forms and instructions when the IRS publishes them.
When the refund arrives
The IRS says, on its Child Tax Credit page as read on October 31, 2026:
“If you claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS cannot issue these refunds before mid-February. This applies to the entire refund, even the portion not associated with these credits.”
The statute behind it is 26 U.S.C. 6402(m), added by section 201(b) of division Q of Public Law 114-113 (congress.gov), the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act). It applies to credits or refunds made after December 31, 2016:
“No credit or refund of an overpayment for a taxable year shall be made to a taxpayer before the 15th day of the second month following the close of such taxable year if a credit is allowed to such taxpayer under section 24 (by reason of subsection (d) thereof) or 32 for such taxable year.”
The 2025 instructions gave the date for returns filed in 2026:
“Delayed refund for returns claiming ACTC. The IRS can’t issue refunds before mid-February 2026 for returns that properly claim ACTC. This time frame applies to the entire refund, not just the portion associated with ACTC.”
No arrival date is promised here. The IRS Where’s My Refund tool shows the status of your own return.
The 2027 child tax credit
Not published as of October 31, 2026. The IRS’s list of yearly adjustments has 2026 as its latest entry:
“Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year.”
The child tax credit 2027 page explains how the new amount is set. The 2027 federal tax brackets page tracks that release. Other tax year 2026 pages: the earned income credit 2026 and the 2026 standard deduction. For paycheck withholding use the paycheck calculator. For the separate Trump accounts for children, see the Trump account calculator.
Frequently asked questions
How much is the child tax credit for 2026?
Up to $2,200 for each qualifying child under 17 at the end of 2026, and up to $1,700 per child of it can be refundable (IRS Rev. Proc. 2025-32, section 4.05). You file for tax year 2026 in 2027.
Is the child tax credit refundable in 2026?
Partly. The refundable part is called the additional child tax credit. It is limited to $1,700 per qualifying child, to the credit left after your tax is used up, and to 15% of your earned income over $2,500. The credit for other dependents is never refundable.
At what income does the child tax credit phase out?
The credit shrinks by $50 for each $1,000, or fraction of $1,000, that modified AGI is over $200,000 ($400,000 on a joint return). One dollar over the threshold costs $50.
Do I need a Social Security number to claim it?
Yes. Each qualifying child needs a Social Security number valid for employment, issued by the Social Security Administration before the due date of the return, and so does the taxpayer. On a joint return at least one spouse needs one. A child without one may be claimable for the $500 credit for other dependents, as the next answer explains.
What is the credit for other dependents?
A $500 nonrefundable credit for a dependent who is not a qualifying child for the child tax credit, such as a child aged 17 or older. A dependent may count if the dependent has an ITIN or ATIN issued by the due date of the return (an SSN issued by then also works) and is a U.S. citizen, U.S. national or U.S. resident alien; the IRS says you “may be able to” claim it for a child without a valid Social Security number, and a child who is not a citizen, national or resident alien cannot be used. It is reduced by the same income phaseout.
When will I get a refund if I claim the additional child tax credit?
The law holds refunds for returns that claim the additional child tax credit until the 15th day of the second month after the tax year ends (26 U.S.C. 6402(m)). The IRS says it cannot issue those refunds before mid-February, and that this applies to the whole refund. No date is promised: use the IRS Where’s My Refund tool. The draft 2026 IRS instructions for Schedule 8812, which are subject to change, also say that to receive a refund of the ACTC you must be a U.S. citizen, U.S. national, or qualified alien.
Is the child tax credit the same in 2026 as in 2025?
The headline figures are the same: $2,200 per child, $1,700 refundable, $500 for other dependents, and $200,000 ($400,000 joint) for the phaseout. The Social Security number rule for the taxpayer started with tax year 2025.
What will the child tax credit be in 2027?
Not known yet. As of October 31, 2026 the IRS has not published the tax year 2027 inflation adjustments. The statute indexes the $2,200 amount, rounded down to a multiple of $100, so the figure could change.
Sources (checked October 31, 2026): IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · 26 U.S.C. 24 (uscode.house.gov) · 26 U.S.C. 24 (uscode.house.gov) (Cornell LII copy) · 26 U.S.C. 6402(m) (uscode.house.gov) · 26 U.S.C. 6402(m) (uscode.house.gov) (Cornell LII copy) · Pub. L. 114-113, division Q, section 201 (congress.gov) · Pub. L. 119-21, section 70104 (congress.gov) · 2025 Schedule 8812 (Form 1040), latest published · 2025 Instructions for Schedule 8812, latest published · IRS: Child Tax Credit · IRS draft 2026 Schedule 8812 (draft, not for filing) · IRS draft 2026 Instructions for Schedule 8812 (draft, not for filing) · IRS draft 2026 Schedule 3-A, Federal Public Benefit (draft, not for filing) · IRS inflation-adjusted tax items by tax year