How much of the Child Tax Credit is refundable in 2026?

Up to $1,700 per qualifying child is refundable as the Additional Child Tax Credit (ACTC) in 2026 (same as 2025). The refundable amount is the lesser of the unused CTC after reducing tax to zero, or 15% of your earned income above $2,500. You claim the ACTC on Schedule 8812.

Did the Child Tax Credit change for 2026?

The maximum credit increased from $2,000 per child to $2,200 per child starting with tax year 2025 under the One Big Beautiful Bill Act. This $2,200 amount also applies for 2026. The phase-out thresholds ($200,000 single / $400,000 MFJ) and the refundable cap ($1,700) are unchanged from 2025.

What income is too high to claim the Child Tax Credit in 2026?

The Child Tax Credit phases out at a rate of $50 for every $1,000 of modified AGI above the threshold. For single filers, the phase-out begins at $200,000. For married filing jointly, it begins at $400,000. A single filer with one child earning $244,000 or more would have the credit fully phased out ($44,000 above the threshold reduces the $2,200 credit to zero at $50 per $1,000).

Tax Guide

Child Tax Credit 2026: Amount, Rules, and Who Qualifies

Updated June 2026 | OBBBA amounts confirmed | For 2026 returns filed in 2027

The 2026 Child Tax Credit is $2,200 per qualifying child under age 17, made permanent by the One Big Beautiful Bill Act. Up to $1,700 per child is refundable as the Additional Child Tax Credit. The phase-out begins at $200,000 for single filers and $400,000 for married filing jointly.

2025 Child Tax Credit 2026 Child Tax Credit

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CTC 2025

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2026 Credit at a Glance

Child Tax Credit Key Facts for 2026

Maximum Credit

$2,200

Per qualifying child under 17

Maximum Refundable (ACTC)

$1,700

Per child via Schedule 8812

Phase-Out (Single)

$200,000

MAGI threshold

Phase-Out (MFJ)

$400,000

MAGI threshold

Child Age Limit

Under 17

At end of tax year 2026

Legislative Basis

OBBBA

Permanent as of July 2025

What Changed vs. Prior Years

Item	Pre-OBBBA (2024)	2025 (OBBBA)	2026
Max credit per child	$2,000	$2,200	$2,200
Max refundable (ACTC)	$1,700	$1,700	$1,700
Phase-out threshold (single)	$200,000	$200,000	$200,000
Phase-out threshold (MFJ)	$400,000	$400,000	$400,000
Sunsets?	Scheduled to expire 2025	Made permanent	Permanent

Eligibility

Qualifying Child Requirements for 2026

To claim the Child Tax Credit in 2026, your child must meet all of the following IRS tests:

Age: Under 17 at the end of the 2026 tax year (December 31, 2026)
Relationship: Your son, daughter, stepchild, eligible foster child, sibling, or a descendant of any of these
Dependent: Must be claimed as your dependent on your 2026 return
Residency: Must have lived with you for more than half of 2026
Social Security Number: Must have a valid SSN by the return due date
Support: Must not have provided more than half of their own support for the year
Joint return: Generally must not file a joint return (exceptions apply)

Phase-Out Example: Single Filer with 2 Children, $230,000 MAGI

Maximum credit (2 x $2,200)$4,400

MAGI above phase-out threshold ($230K - $200K)$30,000

Phase-out reduction ($50 per $1,000)- $1,500

Available Child Tax Credit$2,900

MAGI reduction tip: Pre-tax retirement contributions (401k, traditional IRA, SEP-IRA) reduce MAGI. If you are close to the phase-out threshold, maximizing retirement contributions in 2026 could preserve some or all of your Child Tax Credit. A $10,000 traditional IRA contribution by a single filer at $210,000 MAGI drops to $200,000 — potentially recovering $500 in credit.

FAQ

Frequently Asked Questions

What is the Child Tax Credit for 2026?

The 2026 Child Tax Credit is up to $2,200 per qualifying child under age 17 at the end of 2026. This was permanently set by the One Big Beautiful Bill Act. The credit phases out at $200,000 MAGI for single filers and $400,000 for married filing jointly.

How much of the CTC is refundable in 2026?

Up to $1,700 per qualifying child is refundable as the Additional Child Tax Credit (ACTC). The ACTC is calculated on Schedule 8812 and equals the lesser of the unused CTC (after reducing tax to zero) or 15% of your earned income above $2,500.

My child turns 17 in 2026 — do I get the credit?

No. The child must be under age 17 at the end of the tax year (December 31, 2026). A child who turns 17 at any point during 2026 does not qualify for the Child Tax Credit for that year, though they may qualify for the Credit for Other Dependents ($500 non-refundable).

Do I need to itemize to claim the Child Tax Credit?

No. The Child Tax Credit is claimed on your regular Form 1040 and does not require itemizing deductions. You can take the standard deduction and still claim the CTC.

What is the Additional Child Tax Credit (ACTC)?

The ACTC is the refundable portion of the Child Tax Credit. If your CTC exceeds your tax liability (reducing it to zero), up to $1,700 per child can be refunded to you as the ACTC. You claim it on Schedule 8812 of Form 1040.

Disclaimer: This page is for educational purposes only and is not tax, legal, or financial advice. Child Tax Credit amounts are based on the One Big Beautiful Bill Act as enacted July 2025 and confirmed for 2026. Eligibility rules and refundable portions are subject to IRS guidance. Consult a qualified tax professional for advice specific to your situation.