Child Tax Credit 2026: How Much You Can Get and Who Qualifies
Short answer
For 2026, the child tax credit is worth up to $2,200 for each qualifying child under age 17, and up to $1,700 per child can be refundable as the additional child tax credit. The full credit is available if income is not more than $200,000 ($400,000 married filing jointly). The child needs a Social Security number valid for employment, and at least one parent on the return generally needs one too.
The child tax credit is one of the largest tax breaks for families, and it’s a credit, which means it reduces your tax dollar for dollar instead of just lowering your taxable income. Here’s what parents need to know for 2026 returns, filed in early 2027.
The 2026 numbers
| Item | 2026 |
|---|---|
| Maximum credit per qualifying child | $2,200 |
| Maximum refundable portion per child (additional child tax credit) | $1,700 |
| Child’s age | Under 17 at the end of the year |
| Full credit if income is not more than | $200,000 ($400,000 married filing jointly) |
| Above those amounts | Credit is reduced gradually |
Who is a qualifying child?
- Relationship: your son, daughter, stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (such as a grandchild, niece, or nephew)
- Age: under 17 at the end of the year
- Residency: lived with you for more than half the year (with exceptions for temporary absences)
- Support: didn’t provide more than half of their own support
- Dependent: claimed as your dependent, and doesn’t file a joint return (with limited exceptions)
- Citizenship: U.S. citizen, national, or resident alien
- Social Security number: valid for employment, issued before the return’s due date
Parent Social Security number rules
At least one parent claiming the credit generally needs a valid Social Security number. On a joint return, only one spouse must have a valid SSN; the other can use an ITIN issued by the due date of the return.
Example: A family with two kids
Married couple filing jointly, income $120,000, children ages 6 and 12.
- Child tax credit: 2 × $2,200 = $4,400
- Their income is under $400,000, so they get the full amount.
- If their federal tax before credits is $8,000, the credit cuts it to $3,600.
Example: A single parent with a lower income
Head of household, one child age 9, low tax before credits.
If the $2,200 credit is more than the tax owed, up to $1,700 of it can be paid as a refund through the additional child tax credit, depending on earned income.
Kids 17 and older
A child who turned 17 during the year doesn’t qualify for the child tax credit. But you may still claim a smaller credit for other dependents, which also covers qualifying relatives you support, such as a parent.
Other family tax breaks to check
- Child and dependent care credit for daycare, babysitters, and after-school care so you can work. Keep the provider’s tax ID. See our tax documents checklist
- Earned income tax credit for low- and moderate-income working families
- Head of household filing status for single parents, with a larger standard deduction ($24,150 in 2026)
- New York State and NYC credits for families, which are claimed on the state return
Timing your refund
If you claim the additional child tax credit, the IRS can’t issue your refund before mid-February. See why refunds get delayed.
Divorced or separated parents
Generally the parent the child lived with for more of the year claims the child. The custodial parent can release the claim to the other parent with a signed IRS release. Get advice before both parents claim the same child, because the IRS will catch it.
Raising kids?
We make sure families claim every credit they qualify for, federal, New York State, and NYC.
Frequently asked questions
How much is the child tax credit for 2026?
Up to $2,200 per qualifying child under 17. Up to $1,700 of that per child can be refunded even if you don’t owe tax, depending on your earned income.
Does my child need a Social Security number?
Yes. The child must have a Social Security number valid for employment, issued before the due date of the return. On a joint return, at least one spouse needs a valid SSN; the other may use an ITIN.
Need Expert Accounting Help?
Schedule a free consultation with a licensed CPA today.
Schedule Free Consultation