# Child tax credit 2027: amount not yet announced, what is already set

Source: https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-2027
Publisher: Tax Brackets Desk (taxbracketsdesk.com), independent editorial site
Topic: Child Tax Credit
Last updated: 2026-09-18

> The child tax credit 2027 amount has not been announced as of September 18, 2026. The IRS normally publishes it with the other inflation adjustments in October or November. The law sets a base of $2,200 per child, adjusted for inflation in whole $100 steps. There is no 2027 monthly payment schedule: the credit is claimed on the 2027 return, filed in early 2028.

## Key facts

- 2027 credit per child: Not yet announced
- Usual release: October or November 2026, in a revenue procedure
- Current figure (2026): $2,200 per child; $1,700 refundable
- Income thresholds: $200,000 / $400,000 joint (not indexed)
- Claimed on: 2027 return, filed in 2028

## What is the child tax credit for 2027

The 2027 figure is **not yet announced**. As of September 18, 2026, the IRS page listing inflation-adjusted items by tax year stops at 2026. The 2026 amounts were released on October 9, 2025, in Rev. Proc. 2025-32, and the 2027 amounts are expected on a similar schedule, in October or November 2026.

Until then, the working number is the 2026 credit: $2,200 per qualifying child, of which up to $1,700 can be refunded. We will replace the placeholder rows below with the official 2027 figures on the day the IRS publishes them.

| Item | 2026 (official) | 2027 |
| --- | --- | --- |
| Credit per qualifying child | $2,200 | Not yet announced (indexed) |
| Refundable cap per child | $1,700 | Not yet announced (indexed) |
| Credit for other dependents | $500 | $500 (not on the indexed list) |
| Phaseout threshold, joint | $400,000 | $400,000 (fixed in the tax code) |
| Phaseout threshold, other filers | $200,000 | $200,000 (fixed in the tax code) |
| Age limit | Under 17 | Under 17 |

Federal child tax credit 2027 status

> **Filing in 2027 means the 2026 credit:** The return you file between January and April 2027 is for tax year 2026. It uses the $2,200 and $1,700 figures on our [child tax credit 2026](https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-2026-amount) page. The 2027 credit first appears on returns filed in 2028.

## Will the child tax credit increase in 2027

It might, but only through the automatic inflation adjustment. Public Law 119-21, signed July 4, 2025, made the post-2017 credit structure permanent, set the amount at $2,200 for 2025 and directed that it be adjusted for inflation for years after 2025. No bill changing the 2027 credit has been enacted as of this update.

Under section 24 of the tax code, any inflation increase that is not a multiple of $100 is rounded down to the next lower $100. That is why the credit stayed at $2,200 for 2026: the adjustment was too small to reach $2,300. For 2027 the credit will either stay at $2,200 or move up in $100 steps; it will not be a figure such as $2,247.

### The refundable cap follows its own adjustment

The refundable part started at a $1,400 base in 2018 and is also indexed and rounded down to $100 steps, which is how it reached $1,700. It can rise in a year when the $2,200 figure does not, and the other way round. We are not publishing a projected 2027 figure for either number; guessing a $100 step would be a coin toss presented as data.

## What the 2025 law already fixes for 2027

Several parts of the 2027 child tax credit are settled regardless of the inflation release:

- **Income thresholds stay put.** The phaseout still starts at $200,000 of modified AGI, or $400,000 joint, and the reduction is still $50 per $1,000 above that. These dollar amounts are written into the code without inflation indexing. See [child tax credit income limit](https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-income-limit).
- **The credit does not expire.** Before 2025 the larger credit was scheduled to drop back to $1,000 after 2025. The 2025 law removed that end date.
- **SSN rules continue.** The child needs an SSN valid for employment, and so does at least one spouse claiming the credit.
- **Earned income floor.** The refundable part still depends on earning more than $2,500, at 15% of earnings above that amount.
- **$500 credit for other dependents.** This amount is not among the items Rev. Proc. 2025-32 adjusts for inflation.

## Is there a child tax credit payment schedule for 2027

No. There is no 2027 schedule of monthly or quarterly child tax credit deposits, and no law creating one. Websites and videos that list 2027 payment dates are usually recycling the 2021 program, when the American Rescue Plan paid up to half of that year's credit in advance, from July to December 2021. That program was not extended.

Two things are sometimes mistaken for payments:

- **State child credits.** Some states pay their own child credits on their own schedules. Those are separate from the federal credit and follow state rules.
- **Refunds in February.** Returns that claim the refundable child credit cannot be refunded before mid-February. The deposit that follows is a tax refund, not a scheduled payment.

> **Watch for payment scams:** Messages promising a 2027 child tax credit payment if you confirm bank details or an SSN are not from the IRS. The IRS does not start contact by text message or social media to ask for personal or financial information.

## How to plan with the 2027 child tax credit before it is announced

1. **Budget with $2,200 per child.** It is the current law amount and the conservative choice until the IRS says otherwise.
2. **Check the age test for each child.** A child born in 2011 turns 16 in 2027 and still qualifies; a child born in 2010 turns 17 in 2027 and moves to the $500 credit for other dependents.
3. **Update your W-4 in January 2027.** The 2027 Form W-4 is expected to show the per-child amount to use in Step 3; check it once it is posted. Our W-4 withholding guide covers the form.
4. **Watch the phaseout if income is rising.** Because the $200,000 and $400,000 thresholds do not rise with inflation, raises can push more families into the reduction over time.
5. **Get SSNs for new babies early.** A 2027 baby needs an SSN issued by the due date of the 2027 return to count.

The same October or November release will also carry the 2027 brackets and standard deduction. Our page on [when the 2027 tax brackets are released](https://taxbracketsdesk.com/federal-tax-brackets/when-2027-tax-brackets-released) follows that announcement, and [tax changes for 2027](https://taxbracketsdesk.com/new-tax-law/tax-changes-2027) lists what else is already set.

## Common questions

### When will the IRS announce the 2027 child tax credit amount?

Most likely in October or November 2026, in the revenue procedure that sets 2027 inflation adjustments. The 2026 version came out on October 9, 2025.

### Is the child tax credit going to be $2,500 or $3,000 in 2027?

Not under current law. The credit can only rise through the inflation adjustment, which moves it in $100 steps from the $2,200 base. A larger jump would need new legislation, and none has been enacted as of September 2026.

### Will there be monthly child tax credit payments in 2027?

No. No law provides advance monthly payments for 2027. The credit is claimed on the 2027 return in 2028, or taken early through lower paycheck withholding.

### Does the child tax credit expire after 2027?

No. The 2025 law made the credit permanent at the higher level, unlike several other 2025 changes, such as the tips and overtime deductions, that end after 2028.

### Will the 2027 income limit for the child tax credit be higher?

No. The $200,000 and $400,000 joint thresholds are fixed dollar amounts in the tax code and are not adjusted for inflation.

## Sources

- [IRS: Inflation-adjusted tax items by tax year](https://www.irs.gov/newsroom/inflation-adjusted-tax-items-by-tax-year)
- [Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)
- [IRS: Child Tax Credit](https://www.irs.gov/credits-deductions/individuals/child-tax-credit)
- [26 U.S. Code section 24 (statute text, Cornell LII)](https://www.law.cornell.edu/uscode/text/26/24)
- [IRS: Advance Child Tax Credit payments in 2021](https://www.irs.gov/credits-deductions/advance-child-tax-credit-payments-in-2021)