Federal rules for readers across the U.S.
Child Tax Credit 2026: The $2,200 Rules, Explained
By Christian Brinkley. Reviewed October 8, 2026.
Educational information only, not personalized tax, legal, or investment advice. Christian is a licensed insurance agent (NC Life & Health), not a CPA or registered investment adviser. Discuss your own situation with a qualified professional.
What changed for 2026
The One, Big, Beautiful Bill made the Child Tax Credit permanent at $2,200 per qualifying child, up from $2,000, and tied it to inflation starting with the 2026 tax year. The refundable portion, called the Additional Child Tax Credit, goes up to $1,700 per child. There is no monthly advance payment; the credit is claimed once a year on your tax return.
Who counts as a qualifying child
The child must be under 17 at the end of the tax year, and must be your son, daughter, stepchild, foster child, sibling, or a descendant of one of them. The child must live with you for more than half the year, not provide more than half of their own support, be claimed as your dependent, and be a U.S. citizen, national, or resident alien with a valid Social Security number issued before your return's due date.
The income limits
You get the full credit with modified adjusted gross income up to $200,000, or $400,000 if you file jointly. Above that, the credit shrinks by $50 for each $1,000 of extra income. Higher earners can still end up with a partial credit before it disappears completely.
The refundable part
The Child Tax Credit first wipes out your tax bill. If anything is left over, the Additional Child Tax Credit can refund up to $1,700 of it per child, but you need more than $2,500 of earned income. The refund equals 15 percent of your earned income above $2,500, up to the cap, so very low earners get a smaller amount.
The parent Social Security number rule
Starting with 2025 returns, the taxpayer claiming the credit, or at least one spouse on a joint return, must have a valid Social Security number issued before the return's due date. Filing with an ITIN on the filer line disqualifies the whole credit, even when the child has an SSN.
| Dependent | Credit available |
|---|---|
| Qualifying child under 17 | Child Tax Credit, up to $2,200 |
| Dependent 17 or older, or another relative | Credit for Other Dependents, up to $500 |
| Qualifying child but little or no tax owed | Additional Child Tax Credit, up to $1,700 refund |
| Child without a valid SSN | No Child Tax Credit; check the Credit for Other Dependents |
Your records checklist
- Confirm each child is under 17 at the end of the tax year.
- Make sure every SSN, yours and each child's, is valid and issued before the filing due date.
- Check your modified adjusted gross income against the $200,000 or $400,000 phaseout.
- If you owe little tax, confirm you have more than $2,500 of earned income for the refundable part.
- Claim the credit on Form 1040 with Schedule 8812.
Common questions
- Can I get the Child Tax Credit if I owe no tax?
- You cannot get the nonrefundable part without a tax bill, but you may get the Additional Child Tax Credit as a refund, up to $1,700 per child, if you have more than $2,500 of earned income.
- Does a 17-year-old qualify?
- No. The child must be under 17 at the end of the tax year. An older teen may qualify you for the Credit for Other Dependents, worth up to $500.
- What if my spouse and I file separately?
- You can still claim the credit, but the phaseout starts at $200,000 of modified adjusted gross income. The $400,000 joint-return threshold does not apply.
Sources and current instructions
Check the tax year and any later updates before acting. These are the primary sources used for this guide.