Child tax credit 2026: $2,200 per child, $1,700 refundable

How much is the child tax credit 2026 amount

For tax year 2026 the child tax credit is $2,200 per qualifying child, and the refundable portion (the additional child tax credit) is up to $1,700 per child. The IRS confirmed both figures in Rev. Proc. 2025-32, released October 9, 2025.

A qualifying child must be under 17 at the end of 2026, live with you for more than half the year, be your dependent and have a Social Security number valid for work. The full list of tests is on our child tax credit hub.

Did the child tax credit increase for 2026

No. The per-child amount is $2,200 in both 2025 and 2026. The 2025 law raised the credit from $2,000 to $2,200 starting with 2025 and set it to rise with inflation from 2026 on. The tax code only moves the figure in whole $100 steps, and the 2026 adjustment did not reach the next step, so the amount held.

The refundable cap also stayed at $1,700. What did change for 2026 returns sits around the credit rather than in it:

• SSN for the person claiming. The taxpayer, not just the child, needs a Social Security number valid for employment issued by the return due date. On a joint return one spouse's SSN is enough if the other has an SSN or ITIN.
• New 2026 Form W-4. Step 3 now uses $2,200 per child, so withholding matches the credit.
• Bigger dependent care credit. The separate child and dependent care credit has a top rate of 50% for 2026, up from 35%.
• Trump accounts. Parents of children born from 2025 through 2028 can elect a $1,000 pilot contribution on Form 4547, which can be filed with the 2026 return. See Trump accounts rules.

Worked example: two children on a 2026 joint return

The examples below use a married couple filing jointly with two qualifying children, wage income only, the 2026 standard deduction of $32,200 and no other credits. They show how the same $4,400 credit plays out at three income levels.

At $90,000: full credit against tax

Taxable income is $90,000 minus $32,200, or $57,800. Tax is $2,480 on the first $24,800 plus 12% of the remaining $33,000 ($3,960), a total of $6,440. The $4,400 credit cuts that to $2,040. Nothing needs to be refunded because the tax was large enough to absorb the whole credit.

At $40,000: $220 is lost

Taxable income is $7,800 and tax is $780. The credit wipes out the $780, leaving $3,620 unused. The refundable part is capped at $1,700 per child, or $3,400, so the family receives $4,180 in total and $220 goes unused.

At $15,000: earnings limit the refund

There is no income tax to reduce. The refundable part is 15% of earnings above $2,500: 15% of $12,500 is $1,875. This family would likely also qualify for the earned income credit for 2026, which is figured separately.

Are there monthly child tax credit payments in 2026

No. The 2026 credit is paid only through the tax system: as a lower tax bill or larger refund when you file, or as lower withholding during the year. The monthly checks some families remember were a one-year program for 2021.

Option 1: take it at filing time

Most families claim the credit on the 2026 return filed between late January and April 15, 2027. If the return includes the refundable part, the IRS cannot release the refund before mid-February.

Option 2: take it through your paycheck

Give your employer a new Form W-4 and enter $2,200 per qualifying child in Step 3 (and $500 per other dependent), if your total income will be $200,000 or less ($400,000 joint). For two children that is $4,400 a year, which spreads the credit across your pay periods. Our W-4 withholding guide explains the other steps.

When can I claim the 2026 child tax credit

You claim it when you file your 2026 federal return. The IRS usually opens the filing season in late January, and the normal deadline is April 15, 2027. You can file later with an extension, but the child's SSN must be issued by the due date including extensions, or the child cannot bring the credit.

If you missed the credit on an earlier year's return, you can generally amend within three years of the original filing date to add it. For 2027 figures, which are not yet announced, see child tax credit 2027.