Summary: For tax year 2026, the Child Tax Credit is worth up to $2,200 for each qualifying child under 17, plus $500 for each other dependent. Up to $1,700 of the per-child amount is refundable through the Additional Child Tax Credit if you have at least $2,500 of earned income. The credit phases out at $50 for every $1,000 of modified AGI above $200,000 ($400,000 for married filing jointly). You and each qualifying child need a Social Security number valid for employment. The 2026 figures were set by the 2025 reconciliation law, with inflation indexing starting in 2027.
How the Child Tax Credit works in 2026
The Child Tax Credit is a credit, not a deduction: it reduces your federal income tax dollar for dollar, rather than reducing the income that gets taxed. For 2026 the headline number is $2,200 per qualifying child who is under 17 at the end of the year. A separate $500 Credit for Other Dependents covers dependents who do not qualify for the full amount, such as a 17-year-old child, a college student, or a qualifying parent.
Part of the per-child credit is refundable. Up to $1,700 per qualifying child can come back to you as the Additional Child Tax Credit (ACTC) even if your tax bill is smaller than your credit. To get any refundable amount you need at least $2,500 of earned income, and the refundable amount is 15 percent of your earned income above $2,500, capped at $1,700 per child. The remaining $500 of the per-child credit, and the whole $500 other-dependent credit, is nonrefundable: it can only reduce tax you owe.
Then comes the phaseout. Once your modified adjusted gross income crosses $200,000 ($400,000 if married filing jointly), the credit shrinks by $50 for each $1,000, or fraction of $1,000, of income above the threshold. For most families this is the same as AGI on Line 11 of Form 1040.
Worked example
A married couple filing jointly has two children, ages 6 and 10, and AGI of $150,000. Their gross credit is 2 times $2,200 = $4,400. Their income is under the $400,000 joint threshold, so there is no phaseout: the estimated credit is the full $4,400. Of that, up to 2 times $1,700 = $3,400 could be refundable under the ACTC rules.
If the same couple earned $420,000 instead, they are $20,000 over the $400,000 threshold. The reduction is 20 times $50 = $1,000, so the estimated credit drops to $3,400. A single parent with one child and AGI of $450,000 is $250,000 over the $200,000 threshold: the reduction is 250 times $50 = $12,500, which wipes out the $2,200 credit entirely.
2026 Child Tax Credit reference table
All figures are for tax year 2026, per the IRS Child Tax Credit page and the 2025 reconciliation law. Download this table as CSV.
| Item | 2026 amount | Refundable? | Phaseout starts (other) | Phaseout starts (MFJ) | Phaseout rate |
|---|---|---|---|---|---|
| CTC per qualifying child (under 17) | $2,200 | Up to $1,700 (ACTC) | $200,000 | $400,000 | $50 per $1,000 |
| Credit for Other Dependents | $500 | No | $200,000 | $400,000 | $50 per $1,000 |
| ACTC earned income floor | $2,500 | 15% of earned income over $2,500 | n/a | n/a | n/a |
| SSN required | Taxpayer (or spouse) + each child | n/a | n/a | n/a | n/a |
Where the credit reaches zero
Because the reduction is $50 per $1,000 over the threshold, a $2,200 child credit zeroes out $44,000 above the threshold. So for one qualifying child the credit hits zero at about $244,000 of income for most filers, and $444,000 for married couples filing jointly. Each additional child adds $44,000 of headroom: two children zero out near $288,000 ($488,000 joint), three near $332,000 ($532,000 joint). The $500 other-dependent credit zeroes out $10,000 above the threshold.
Child tax credit guides
- The Additional Child Tax Credit: how the refundable portion works
- Income limits and phaseout: thresholds and worked examples
- Child care credit vs child tax credit: the two credits compared
- Child tax credit for newborns: timing rules
- Does the credit increase your refund?: how it flows onto the return
Related tools
- EITC Calculator: the Earned Income Tax Credit is a different, separate credit; see if you qualify for it too
- Paycheck Calculator: see what each paycheck really nets after withholding
- Budget Calculator: plan where the refund money goes
- 529 Calculator: put the savings to work on college costs
Data current as of October 2026. Source: Internal Revenue Service (irs.gov). This tool gives rough estimates for planning only and is not tax advice. The calculator assumes all eligibility rules are met. Verify with the IRS Child Tax Credit page, Schedule 8812 instructions, or a tax professional.