Child Tax Credit 2026: Amount, Eligibility, and How to Claim It

The Child Tax Credit is $2,000 per qualifying child under age 17 as of 2026, per IRC Section 24. Up to $1,700 per child may be refundable as the Additional Child Tax Credit (ACTC). This refundable amount has been inflation-adjusted per the TCJA.

The nonrefundable portion reduces tax liability dollar-for-dollar.

For families managing multiple tax credits simultaneously — including the daycare expenses tax deductible Child and Dependent Care Credit — understanding the interaction between refundable and non-refundable credits is important for accurately projecting your tax outcome.

To qualify for the Child Tax Credit, the child must: be under age 17 at the end of the tax year; have a valid Social Security Number assigned before the due date of the return; be a U.S. citizen, U.S. national, or U.S. resident alien; have lived with you for more than half the tax year; be claimed as a dependent on your return; and not provide more than half of their own support.

The child must also be your child, stepchild, foster child, sibling, or a descendant of any of these.

Note that child support tax deductible rules and custody arrangements affect which parent claims the child as a dependent — only the parent claiming the dependency can receive the Child Tax Credit.

The Child Tax Credit begins to phase out at $400,000 for married filing jointly and $200,000 for all other filing statuses. The credit reduces by $50 for each $1,000 of income above these thresholds. Most middle-income families receive the full credit amount per eligible child.

High earners who lose the credit due to income phase-outs may benefit from strategies that reduce AGI — such as maximizing pre-tax retirement contributions.

For guidance on optimization, see our guide on how much to contribute to your 401(k) to reduce taxable income strategically.

Families in higher-cost areas can review average net worth by age benchmarks to assess whether their savings trajectory accounts for growing family expenses.

Claim the Child Tax Credit on Form 1040, supported by Schedule 8812 (Credits for Qualifying Children and Other Dependents).

You must provide the child's name, Social Security Number, and relationship.

The IRS checks SSNs against its records; children without SSNs may qualify only for the $500 Other Dependent Credit, not the $2,000 CTC.

Families should also review whether qualifying childcare costs allow them to claim the daycare expenses tax deductible Child and Dependent Care Credit (Form 2441) in the same year — both credits can be claimed together when eligibility is met.

Divorced parents should review alimony payments tax deductible rules alongside the child dependency rules to understand how spousal support and child credit eligibility interact.