Child Tax Credit — 2026 Rules

Full explanation

For 2026, the Child Tax Credit provides up to $2,200 per qualifying child under age 17 (increased from $2,000 under the One Big Beautiful Bill Act). Requirements: the child must have a valid SSN, be a US citizen or resident, live with you for more than half the year, and be claimed as your dependent. The credit begins to phase out at $200,000 AGI (single) and $400,000 (married filing jointly), reducing by $50 for each $1,000 over the threshold. The refundable portion (Additional Child Tax Credit) allows families with earned income to receive up to $1,700 as a refund even if they owe no tax. Claimed on Form 1040 with Schedule 8812.

Source: IRS Publication 972 — Child Tax Credit (as amended by OBBB)