Child Tax Credit 2026: Amount, Phaseouts & ACTC

The Child Tax Credit (CTC) is one of the largest dollar-for-dollar tax breaks for families with qualifying children. For tax year 2026 (returns generally filed in 2027), the IRS headline amounts are:

Credit	2026 maximum
Child Tax Credit (CTC)	Up to $2,200 per qualifying child
Additional Child Tax Credit (ACTC) — refundable portion	Up to $1,700 per qualifying child
Credit for Other Dependents (ODC)	Up to $500 per eligible dependent

Confirm final details in Schedule 8812 instructions and on the IRS Child Tax Credit page before you file.

CTC vs ACTC vs ODC (plain English)

• CTC reduces your federal tax liability. If you owe little tax, you may not use the full $2,200 as a nonrefundable credit.
• ACTC is the refundable part of the child credit — it can increase your refund even when tax is already $0, subject to earned-income rules and the $1,700 per-child cap.
• ODC is a separate nonrefundable credit (up to $500) for dependents who do not qualify for the CTC/ACTC — for example, many dependents age 17 or older.

You claim these on Form 1040 with Schedule 8812.

2026 income phaseouts

You generally qualify for the full Child Tax Credit for each qualifying child if you meet the child tests and your income is not more than:

Filing status	Full-credit income ceiling (typical)
Married filing jointly	$400,000
Single, head of household, married filing separately	$200,000

Parents and guardians above those levels may still get a partial credit. Under the usual phaseout math, the credit is reduced by $50 for each $1,000 (or fraction of $1,000) of modified AGI over the threshold — confirm the exact worksheet in Schedule 8812 for your year.

The Credit for Other Dependents also begins to decrease when AGI exceeds $200,000 ($400,000 if married filing jointly).

Who is a qualifying child for the CTC?

Rules can be nuanced, but a qualifying child for the CTC generally must:

• Be under age 17 at the end of the tax year
• Be your son, daughter, stepchild, eligible foster child, sibling (or half/step), or a descendant of one of these (grandchild, niece, nephew, etc.)
• Live with you for more than half the year
• Not provide more than half of their own support
• Be claimed as your dependent
• Be a U.S. citizen, U.S. national, or U.S. resident alien
• Not file a joint return except solely to claim a refund of withheld or estimated tax

Social Security numbers: You (and your spouse on a joint return) and each qualifying child generally need an SSN that is valid for employment, issued before the return due date (including extensions).

Dependents who fail the CTC age or other CTC tests may still qualify for the $500 ODC if they meet ODC rules (SSN, ITIN, or ATIN allowed for ODC).

How the refundable ACTC works

If the nonrefundable CTC is larger than your tax bill, part of the unused amount may come back as ACTC:

• You generally need at least $2,500 of earned income to be eligible for ACTC.
• A common formula is 15% of earned income above $2,500, capped at $1,700 per qualifying child for 2026.
• Families with three or more children may have an alternative ACTC computation in Schedule 8812 — use the worksheet or tax software; do not guess.

Refund timing: If your return claims EITC or ACTC, the IRS generally cannot issue that refund before mid-February. Check Where’s My Refund? for your date.

Simple examples (illustrative only)

Example A — full nonrefundable use: Married filing jointly, MAGI well under $400,000, two qualifying children, and enough tax liability. Maximum CTC before refundability questions: 2 × $2,200 = $4,400 reducing tax owed.

Example B — low tax, ACTC matters: A parent with little federal income tax may see most value through ACTC, limited by the $1,700 per-child refundable cap and the earned-income formula — not automatically the full $2,200 as a check.

These examples skip phaseouts, other credits, and Schedule 8812 specials. Software or a preparer should run your actual numbers.

How to claim it

1. Confirm each child meets CTC (or ODC) tests and has the right TIN.
2. Enter dependents correctly on Form 1040.
3. Complete Schedule 8812.
4. Keep records (birth certificates, residency, support) — CTC/ACTC claims are frequently reviewed.

See also our federal tax credits overview, how to file, and filing checklist.

Related 2026 pages

• 2026 federal income tax brackets
• 2026 standard deduction amounts
• What’s new for tax year 2026
• Am I required to file?
• Tax software comparison

Common mistakes

• Claiming a child who turned 17 during the year for the CTC (ODC may still apply)
• Missing or mismatched SSNs
• Assuming the entire $2,200 is always refundable (ACTC cap is $1,700 and needs earned income)
• Ignoring the $200,000 / $400,000 phaseout
• Double-counting the same child on two returns

Source

IRS Child Tax Credit (page reviewed/updated June 2026) and Schedule 8812 materials. Amounts and worksheets can change — verify before filing. Educational only — not tax advice.