Updated October 1, 2026. Quick answer: For tax year 2026 the Child Tax Credit is worth up to $2,200 per qualifying child, and up to $1,700 of it can be refundable as the Additional Child Tax Credit. The IRS sets both amounts in Revenue Procedure 2025-32. The IRS says the full credit is available at income up to $200,000, or $400,000 on a joint return.
IRS worksheets read line by line: Schedule 8812 Credit Limit Worksheet A.
More IRS forms and schedules, read line by line: Form 8862 claiming credits after disallowance.
Business use of your home (Form 8829), the saver’s credit (Form 8880), clean vehicle credits (Form 8936) and amended returns (Form 1040-X), read line by line: Form 1040-X lines 24 to 30.
Schedule 8812 (child tax credit and additional child tax credit) for 2025, read line by line: Schedule 8812 line 4, Schedule 8812 line 14 and Schedule 8812 lines 15 to 20.
Schedule 3 (Form 1040) for 2025, read line by line: Schedule 3 lines 7 and 8.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 lines 19 to 21, Form 1040 lines 22 to 24 and Form 1040 lines 32 and 33.
More IRS forms and schedules, read line by line: Form 8615 instructions and Form 8814 instructions.
The earned income credit for 2026: the 2026 earned income credit.
2026 Child Tax Credit amounts
| Item | Amount | Source |
|---|---|---|
| Maximum credit per qualifying child | $2,200 | Revenue Procedure 2025-32 |
| Refundable portion (Additional Child Tax Credit) | $1,700 | Revenue Procedure 2025-32 |
| Earned income needed for the refundable part | $2,500 | IRS Child Tax Credit page |
| Income for the full credit, single and other filers | $200,000 | IRS Child Tax Credit page |
| Income for the full credit, joint return | $400,000 | IRS Child Tax Credit page |
Revenue Procedure 2025-32 says “the maximum amount of the credit allowed under § 24(a) is $2,200.” “the amount used in § 24(d)(1)(A) to determine the amount of the credit under § 24 that may be refundable is $1,700.”
Who qualifies
The IRS page, written for the 2025 tax year, says a qualifying child generally must “Be under 17 at the end of the tax year.” The IRS lists more tests: the child must not provide more than half of their own support, must have lived with you for more than half the year, and must be claimed as a dependent on your return. It adds that “you (or your spouse, if married filing jointly,) and each qualifying child must have a Social Security number that is valid for employment in the United States”.
Income limits and the refund
The IRS page says “You qualify for the full amount of the Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).” For the refundable part it says “You must have earned income of at least $2,500 to be eligible for the ACTC.” Higher incomes can claim a partial credit.
Refund timing
The IRS notes that “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.”
2026 and 2027
The IRS has not published tax year 2027 amounts. The 2027 status is on the 2027 Child Tax Credit page.
Common mistakes
- Claiming a child who turned 17 during the year. The child must be under 17 at the end of the year.
- Assuming the whole $2,200 is refundable. Only up to $1,700 is.
- Skipping the Social Security number test for you and each child.
- Expecting a refund before mid-February when the credit or the EITC is claimed.
Related: the 2027 Child Tax Credit page, the earned income credit, and the dependent care FSA.
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Sources
- IRS Revenue Procedure 2025-32, 2026 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS, Child Tax Credit: https://www.irs.gov/credits-deductions/individuals/child-tax-credit
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.