For the 2026 tax year, the Child Tax Credit is $2,200 per qualifying child under age 17, with up to $1,700 refundable. The One Big Beautiful Bill Act (OBBBA) made the higher amount permanent — without it, the credit would have dropped back to $1,000 per child in 2026 with far lower income limits. Here's how it works for 2026.
| Item | 2026 Amount |
|---|---|
| Maximum credit per child | $2,200 |
| Refundable portion (Additional CTC) | Up to $1,700 per child |
| Refundable formula | 15% of earned income over $2,500 |
| Phase-out begins (Single / HoH / MFS) | $200,000 MAGI |
| Phase-out begins (Married Filing Jointly) | $400,000 MAGI |
| Phase-out rate | $50 per $1,000 over threshold |
| Credit for Other Dependents (ODC) | $500 (non-refundable) |
Enter your children, filing status, and income to see your exact CTC and refundable amount.
The full $2,200 per child is available up to $200,000 of modified AGI (single, head of household, or married filing separately) and $400,000 (married filing jointly). Above the threshold, the credit drops by $50 for every $1,000 — or fraction of $1,000 — of income over the limit. These thresholds are not indexed to inflation, so they stay the same year to year.
Worked example: A married couple filing jointly earns $450,000 with two qualifying children. Their base credit is 2 × $2,200 = $4,400. They are $50,000 over the $400,000 threshold, which is 50 increments of $1,000, so the reduction is 50 × $50 = $2,500. Their credit is $4,400 − $2,500 = $1,900.
To claim the Child Tax Credit, the child must meet every one of these tests for 2026:
The child has always needed a work-eligible SSN. OBBBA added a requirement on the filer side: the taxpayer claiming the credit — or at least one spouse on a joint return — must also have a valid SSN. A return filed with an ITIN on the filer line no longer qualifies for the CTC, even when the child has an SSN. Those households may still claim the $500 Credit for Other Dependents instead.
If your credit is larger than your tax liability, up to $1,700 per child can come back as a refund through the Additional Child Tax Credit. It equals 15% of your earned income above $2,500, capped at $1,700 per child. Because it's tied to earned income, a filer with no wages or self-employment income gets no refundable portion, regardless of how many children qualify.
Dependents who don't meet the CTC tests — a child who turned 17, a college student, or a qualifying relative such as a parent — may qualify for the $500 Credit for Other Dependents. It's non-refundable, uses the same $200,000 / $400,000 phase-out, and OBBBA made it permanent.
The Child Tax Credit and the Additional Child Tax Credit are claimed on Form 1040 with Schedule 8812 attached. There are no monthly advance payments for 2026 — the one-year monthly advance from 2021 expired and was not revived. The full credit is settled when the return is filed.
$2,200 per qualifying child under 17, with up to $1,700 refundable. OBBBA made the $2,200 permanent and indexes it going forward; for 2026 it stays at the base.
The full credit runs up to $200,000 MAGI (single/HoH/MFS) and $400,000 (MFJ), then phases out by $50 per $1,000 over the threshold. The thresholds are not inflation-indexed.
Up to $1,700 per child is refundable via the Additional Child Tax Credit — 15% of earned income above $2,500, capped at $1,700 per child.
Yes — the child needs a valid SSN, and under OBBBA at least one filer must have one too. ITIN-only filers can claim the $500 Credit for Other Dependents instead.
No. The 2021 monthly advance was temporary and expired; the 2026 credit is claimed at filing time on Schedule 8812.
For tax professionals: figures reflect IRS Revenue Procedure 2025-32 and IRC §24 as amended by OBBBA, provided for reference. Confirm against the current IRS Schedule 8812 instructions for the return you are preparing.