Families
Child tax credit for 2025 and 2026
The child tax credit is $2,200 for each qualifying child under 17 for 2025 and 2026. Up to $1,700 of it per child can be paid to you as a refund even if you owe no tax. The July 2025 tax law made the credit permanent, indexed it to inflation and added a Social Security number rule for parents.
The numbers
The credit drops by $50 for each $1,000, or part of $1,000, of income over the phase-out threshold. These thresholds are not adjusted for inflation.
| Item | 2025 | 2026 |
|---|---|---|
| Credit per qualifying child | $2,200 | $2,200 |
| Refundable part per child, at most | $1,700 | $1,700 |
| Earned income needed for the refundable part | Over $2,500; 15% of earnings above it | Over $2,500; 15% of earnings above it |
| Phase-out starts (modified AGI) | $200,000; $400,000 joint | $200,000; $400,000 joint |
| Credit for other dependents | $500 | $500 |
Who qualifies
The child must be under 17 at the end of the year, be your dependent, and have a Social Security number valid for work issued by the due date of the return, including extensions.
New from tax year 2025: you also need a valid Social Security number. On a joint return only one spouse needs one; the other can have an SSN or an ITIN.
A dependent who does not qualify, such as a child 17 or older, a parent you support, or a child with an ITIN instead of an SSN, may get the $500 credit for other dependents, which is not refundable.
Examples
Refund with little tax: a single parent with one child earns $20,000 and owes almost no income tax. The refundable part is 15% of $17,500, or $2,625, capped at $1,700, so up to $1,700 comes back as a refund.
Phase-out: a married couple with two children and modified AGI of $430,000 is $30,000 over $400,000. Their $4,400 credit drops by 30 × $50 = $1,500, to $2,900.
How to claim it
The credit is figured on Schedule 8812 and claimed on Form 1040. Make sure each child’s name and Social Security number match their Social Security card; a mismatch can hold up the credit.
Returns claiming the refundable part are held until mid-February by law, so early filers with this credit get refunds from late February.
Get every family credit you are owed
USTAXX prepares returns with the child tax credit, the credit for other dependents, the earned income credit and Form 4547 for Trump accounts. From $249, in Naperville, IL, or remotely.
Questions people ask
How much is the child tax credit for 2026?
$2,200 per qualifying child under 17, the same as 2025. Up to $1,700 of it is refundable.
What is the child tax credit for 2027?
Not announced yet. The law adjusts the $2,200 for inflation, and the IRS publishes the next year’s amount in its yearly inflation update.
What is the income limit for the child tax credit?
It starts to phase out above $200,000 of modified AGI, or $400,000 on a joint return, falling $50 for every $1,000 over.
Can I get the child tax credit with an ITIN?
Since 2025 you need a valid Social Security number, but on a joint return only one spouse needs one. The child must have an SSN; a child with an ITIN may qualify for the $500 credit for other dependents instead.
Is the child tax credit refundable?
Partly. Up to $1,700 per child can be refunded if you have more than $2,500 of earned income, at 15% of the earnings above $2,500.
Where these rules come from
- IRS: Child tax credit
- IRS: Instructions for Schedule 8812
- IRS Rev. Proc. 2025-32: 2026 inflation adjustments (section 4.05)
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.