Child Tax Credit 2026 and 2027: How Much You Can Get
The child tax credit is $2,200 per child for 2026 and $2,300 for 2027. See who qualifies, how much is refundable, income limits and the new Social Security number rules.
The child tax credit (CTC) is one of the most valuable tax breaks for American families. A credit reduces your tax bill dollar for dollar, and part of it can be paid to you as a refund even if you owe no tax. Here are the current amounts and rules.
How much is the child tax credit?
| Tax year | Maximum credit per child | Refundable portion (max) |
|---|---|---|
| 2026 (filed in 2027) | $2,200 | $1,700 |
| 2027 (filed in 2028) | $2,300 | $1,800 |
The 2025 tax law raised the credit and indexed it to inflation, so it now rises over time.
Who qualifies?
A qualifying child generally must:
- Be under age 17 at the end of the tax year
- Be your son, daughter, stepchild, foster child, sibling, step-sibling, half-sibling, or a descendant of one of them (such as a grandchild, niece or nephew)
- 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
- Have a valid Social Security number
Under the 2025 law, the taxpayer claiming the credit (or, for married couples filing jointly, at least one spouse) must also have a valid Social Security number.
Income limits
The credit begins to phase out when modified adjusted gross income exceeds:
- $200,000 for single, head of household and most other filers
- $400,000 for married couples filing jointly
It drops by $50 for every $1,000 (or part of $1,000) of income above those amounts.
How the refundable part works
If your credit is bigger than the tax you owe, the refundable portion, called the additional child tax credit, can be paid to you. To get it, you generally need earned income above $2,500; the refundable amount equals 15% of earnings above $2,500, up to the per-child maximum.
Example (2026): a single parent with two children earns $22,500 and owes little or no federal income tax. Fifteen percent of ($22,500 − $2,500) is $3,000, which is less than the $3,400 maximum refundable amount for two children ($1,700 × 2). So up to $3,000 could be refunded. Simplified illustration.
Credit for other dependents
Dependents who don't qualify for the CTC, such as children 17 and older, college students or elderly parents you support, may qualify for the $500 credit for other dependents. It is not refundable.
Tips to make sure you get it
- Get your child an SSN early. Apply at the hospital when your baby is born, or through the Social Security Administration.
- Agree on who claims the child if parents are separated or divorced. Only one person can claim the same child; generally it's the custodial parent unless they sign Form 8332.
- File even if you don't owe tax. The refundable portion is only paid if you file a return.
- Look at other family benefits: the earned income tax credit, dependent care FSAs, 529 plans and the new Trump Accounts for children.
Frequently asked questions
Is there a monthly child tax credit payment?
No. Monthly advance payments existed only for 2021. Today you claim the credit on your annual tax return.
My child turned 17 in December. Can I still claim the CTC?
No. The child must be under 17 on December 31, though they may qualify for the $500 credit for other dependents.
Key takeaways
- The credit is up to $2,200 per child for 2026 and $2,300 for 2027.
- Up to $1,700 (2026) or $1,800 (2027) per child can be refunded.
- Phase-outs start at $200,000 of income ($400,000 joint).
- The child and at least one parent need valid Social Security numbers.
Sources: IRS; One Big Beautiful Bill Act (2025); IRS tax year 2027 inflation adjustments.
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