2026 rules
- $2,200 per qualifying child under 17 with a valid SSN; $500 for other dependents.
- Phases out by $50 per $1,000 of MAGI over $200,000 ($400,000 joint).
- Refundable part (ACTC): up to $1,700 per child, limited to 15% of earned income above $2,500.
FAQ
How much is the child tax credit for 2026?
$2,200 per qualifying child, of which up to $1,700 can be refunded if your tax is lower than the credit.
Sources (checked Nov 6, 2026): Rev. Proc. 2025-32; P.L. 119-21 sec. 70104; IRS Schedule 8812 instructions.