How much is the Child Tax Credit in 2026?

The Child Tax Credit is $2,000 per qualifying child under age 17 for tax year 2026. Up to $1,700 of the credit is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it even if you owe no federal income tax.

Who qualifies for the Child Tax Credit in 2026?

To qualify, a child must be under 17 at the end of the tax year, be your dependent (child, stepchild, foster child, sibling, or descendant), have lived with you for more than half the year, have a valid Social Security number, and not have provided more than half of their own support.

What are the income limits for the Child Tax Credit?

The credit begins phasing out at $200,000 of modified adjusted gross income (MAGI) for single filers and $400,000 for married filing jointly. The credit is reduced by $50 for every $1,000 of income above the threshold.

What is the Additional Child Tax Credit (ACTC)?

The Additional Child Tax Credit is the refundable portion of the Child Tax Credit — up to $1,700 per child in 2026. If your Child Tax Credit exceeds your tax liability, you can receive up to $1,700 per qualifying child as a refund through the ACTC.

Can I claim the Child Tax Credit if I share custody?

Generally, the parent who has the child for the greater part of the year (more than 6 months) claims the credit. Parents can agree to transfer the dependency exemption using Form 8332, which also transfers the Child Tax Credit to the non-custodial parent for that tax year.

Child Tax Credit 2026: $2,000 Per Child — Who Qualifies?

Child Tax Credit 2026 at a Glance

Detail	Amount
Credit per qualifying child	$2,000
Refundable portion (ACTC)	Up to $1,700
Phase-out starts (single)	$200,000 MAGI
Phase-out starts (married)	$400,000 MAGI
Child age limit	Under 17 at year-end

Who Qualifies as a "Qualifying Child"?

A child must meet all five of these tests:

Age: Under 17 at the end of the tax year (December 31, 2026)
Relationship: Your child, stepchild, foster child, sibling, half-sibling, or a descendant of any of these
Residency: Lived with you for more than half the year
Support: Did not provide more than half of their own financial support
SSN: Has a valid Social Security Number issued before the return due date

How the Phase-Out Works

The credit reduces by $50 for every $1,000 (or fraction thereof) above the income threshold:

Filing Status	Phase-Out Starts	Fully Phased Out (1 child)
Single / HOH	$200,000	$240,000
Married Filing Jointly	$400,000	$440,000

Example: Single filer with $210,000 MAGI and 2 children. Income is $10,000 above threshold → credit reduced by $500 per child → $2,000 − $500 = $1,500 per child ($3,000 total).

The Refundable Portion: Additional Child Tax Credit (ACTC)

If your Child Tax Credit is larger than your tax liability, you don't lose the excess — up to $1,700 per child is refundable as the Additional Child Tax Credit.

How it's calculated: The refundable ACTC is the lesser of:

The unused Child Tax Credit amount, or
15% of your earned income above $2,500

Example: You owe $0 in federal tax and have 2 qualifying children. You could receive up to $3,400 as a refund through the ACTC.

Other Credits for Families in 2026

Credit	Amount	Notes
Child Tax Credit	$2,000/child	Under 17, refundable up to $1,700
Child & Dependent Care Credit	20–35% of expenses	Up to $3,000 (1 child) / $6,000 (2+) in qualifying costs
Earned Income Tax Credit	Up to $7,830	Income-based; requires earned income

How to Claim It

List qualifying children on your Form 1040 (check the "Child Tax Credit" box in the dependent section)
Complete Schedule 8812 — this calculates both the non-refundable CTC and refundable ACTC
Enter the result on Form 1040, Line 19 (non-refundable) and Line 28 (refundable ACTC)

Use our Child Tax Credit Calculator to estimate your exact credit amount based on your income and number of children.

Child Tax Credit 2026: Amount, Eligibility & How to Claim