Updated October 9, 2026. Quick answer: the Child Tax Credit is $2,200 per qualifying child for both 2025 and 2026. The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, set that figure for tax year 2025 and made it permanent, with inflation indexing starting after 2025. So 2026 is the first year the credit could have moved by indexing, and per IRS Revenue Procedure 2025-32 it held flat at $2,200 (the inflation adjustment didn’t clear the next rounding increment). The $1,700 refundable (Additional Child Tax Credit) cap also held flat. The 2027 amounts are not yet announced; the IRS publishes them in its annual revenue procedure, typically in October or November. The $400,000/$200,000 phase-out thresholds are fixed dollar amounts in the statute, not indexed.
Schedule 8812 (child tax credit and additional child tax credit) for 2025, read line by line: Schedule 8812, Schedule 8812 line 3 and Schedule 8812 line 27.
The 2026 amounts: the 2026 Child Tax Credit.
Related figures and codes: 401(k) Catch-Up Contribution 2027, 403(b) Contribution Limit 2027 and 457(b) Contribution Limit 2027.
What is the child tax credit for 2027?
The credit is $2,200 per qualifying child for 2026, held flat under IRS Revenue Procedure 2025-32. The 2027 credit and refundable cap are not yet announced.
The confirmed 2025 and 2026 Child Tax Credit
| 2025 | 2026 | Projected 2027 | |
|---|---|---|---|
| Credit per qualifying child | $2,200 | $2,200 | $2,300 (Thomson Reuters Checkpoint, Sept 11, 2026) |
| Refundable portion (Additional CTC) | $1,700 | $1,700 | $1,800 (Thomson Reuters Checkpoint, Sept 11, 2026) |
| Phase-out begins, joint filers | $400,000 | $400,000 | $400,000 (fixed by statute) |
| Phase-out begins, other filers | $200,000 | $200,000 | $200,000 (fixed by statute) |
A statutory reset, not a routine COLA
Before the OBBBA, the Child Tax Credit was scheduled to revert to $1,000 per child after 2025 under the original 2017 Tax Cuts and Jobs Act sunset. The OBBBA (P.L. 119-21) instead set the credit at $2,200 for 2025 under 26 U.S.C. §24(h)(2) and made the higher credit permanent, adding inflation indexing under §24(i)(2) for taxable years beginning after December 31, 2025, making 2026 the very first year an indexing adjustment could apply, and 2027 the second. The $400,000 (joint) / $200,000 (other) phase-out thresholds, set under §24(h)(3), are fixed statutory dollar amounts with no inflation-adjustment provision at all, unlike the credit amount itself.
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The child tax credit amounts on this page were checked against IRS Revenue Procedures 2025-32 (2026 amounts) and 2024-40 (2025 amounts) and 26 U.S.C. §24 on September 29, 2026.
- IRS Revenue Procedure 2025-32, §4.05: 2026 Child Tax Credit and refundable-portion figures.
- 26 U.S.C. §24: statutory phase-out thresholds and OBBBA amendment.
- IRS Newsroom, IR-2025-103 (2026 tax inflation adjustments): the IRS release announcing the 2026 adjustments; the credit amounts on this page come from the revenue procedure cited above.
2027 projection: Thomson Reuters Checkpoint, September 11, 2026.
Statute: 26 U.S.C. §24.
Other individual credits and deductions with their own MAGI phase-outs: the education credits’ own frozen $80,000-$90,000 phase-out, the student loan interest deduction’s own flat $2,500 cap and moving phase-out range and the adoption credit’s own new refundable portion.
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General information, not tax or legal advice. This page will be updated with the official 2027 figure the day it is announced.
For a related 2027 figure, see TSP Contribution Limit 2027: $24,500 for 2026.