How Much Is Your 2026 Child Tax Credit?

The 2026 Child Tax Credit: What Changed

The OBBBA increased the Child Tax Credit from $2,000 to $2,200 per qualifying child for the 2025 tax year, with annual inflation adjustments starting in 2026. The refundable Additional Child Tax Credit (ACTC) is permanently set at $1,700 per child and will also adjust for inflation.

This means if your CTC exceeds your tax liability, you can receive up to $1,700 per child as a cash refund — even if you owe zero in federal tax.

Income Phase-Out Rules

The CTC phase-out thresholds were made permanent by the OBBBA: $200,000 for single filers and $400,000 for married filing jointly. The credit is reduced by $50 for every $1,000 of income above the threshold. A married couple with two children earning $450,000 loses $2,500 of their $4,400 credit.

Qualifying Child Requirements

A qualifying child must be under 17 at the end of the tax year, a US citizen or resident, your dependent, and must have lived with you for more than half the year. The child must have a valid Social Security number. Adopted children and foster children may also qualify under specific rules.

ACTC Refundability

The Additional Child Tax Credit (ACTC) is the refundable portion — the part you can receive as a cash refund even if you owe no tax. It is capped at $1,700 per child in 2026. To claim it, you must have earned income above $2,500. The ACTC is calculated as 15% of earned income above $2,500, up to the $1,700 cap.