Child Tax Credit 2026: Eligibility, Refundability, and How to Claim It

Information checked: 2026-09-09 · Maintenance label: Annual variable values

The Child Tax Credit is worth up to $2,200 per qualifying child, and part of it can come back to you as a refund even if you owe no tax.

The rules are a checklist rather than a judgement call. A child either passes all seven tests or does not, and the most common reason a claim fails is a Social Security number issued after the return deadline rather than anything to do with income.

This guide covers the tests, the income thresholds, the refundable portion, and how the credit is actually claimed.

Key takeaway

Up to $2,200 per qualifying child, with up to $1,700 per child refundable through the Additional Child Tax Credit if you have at least $2,500 of earned income. The full credit is available at income up to $200,000, or $400,000 filing jointly. The child must be under 17 at year end and have a Social Security number valid for employment issued before the return due date.

Table of contents

• The seven tests
• Income thresholds
• The refundable part
• How to claim it
• Shared custody and separated parents
• Frequently asked questions
• Summary

Related guides

• EITC Eligibility 2026: Income Limits, Filing Status, and Refund Rules — The refundable credit most often claimed alongside it
• American Opportunity Tax Credit 2026: Student Eligibility and Qualified Expenses — If a dependent is in their first four years of college

The seven tests

Test	Requirement
Age	Under 17 at the end of the tax year
Social Security number	Valid for employment in the United States, issued before the due date of the return
Relationship	Son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these
Residency	Lived with you for more than half the tax year
Support	The child did not provide more than half of their own support
Dependent	Claimed as a dependent on your return
Citizenship	U.S. citizen, U.S. national or U.S. resident alien

The age test is a cliff, not a slope. A child who turns 17 during the tax year does not qualify for this credit, though they may qualify for the smaller credit for other dependents.

The Social Security number timing catches families every year. The number must be valid for employment and issued before the return's due date. Filing an extension does not extend that deadline for this purpose in the way people assume, so check it early.

Income thresholds

You qualify for the full credit if your annual income is not more than $200,000, or $400,000 filing a joint return. Above those levels the credit reduces rather than vanishing at once.

This is a much higher ceiling than most other child-related benefits, which is why households that assume they earn too much frequently do qualify.

File without paying for softwareIRS Free File ›Free guided filing for taxpayers under the income threshold. Refundable credits require a return even when no tax is owed.

The refundable part

The Child Tax Credit itself reduces tax owed. If the credit is larger than your tax bill, the Additional Child Tax Credit can refund up to $1,700 per qualifying child, depending on your income.

There is an earned income floor: you need at least $2,500 of earned income to claim the refundable portion. Below that, the credit can still reduce tax owed but will not produce a refund.

As with the Earned Income Credit, refunds on returns claiming the Additional Child Tax Credit are held until mid-February by law. That hold is statutory and applies to everyone.

How to claim it

1. File Form 1040.
2. Attach Schedule 8812, Credits for Qualifying Children and Other Dependents.
3. Enter each qualifying child with the Social Security number exactly as it appears on the card.
4. File even if you owe no tax and are not otherwise required to file, since the refundable portion is only paid on a filed return.

A mismatched or transposed Social Security number is the most common cause of a delayed or reduced claim. Check each digit against the card rather than from memory.

Free help from trained volunteersIRS VITA and TCE ›Free in-person return preparation for people who qualify by income, age or disability. Volunteers are IRS-certified.

Shared custody and separated parents

Only one taxpayer can claim a given child for this credit in a given year. The residency test — more than half the year — usually decides it, and the IRS applies tie-breaker rules when two people claim the same child.

If you are in this situation, agree in advance who claims which child in which year. Two returns claiming the same child trigger a review that delays both refunds.

Frequently asked questions

How much is the credit for 2026?

Up to $2,200 per qualifying child, with up to $1,700 per child refundable through the Additional Child Tax Credit.

My child turned 17 this year. Do I still get it?

No. The child must be under 17 at the end of the tax year. A smaller credit for other dependents may apply instead.

Do I need to earn a minimum amount?

For the refundable Additional Child Tax Credit, yes: at least $2,500 of earned income.

What income disqualifies me?

The full credit is available up to $200,000, or $400,000 filing jointly. Above that the credit reduces.

Which form claims it?

Form 1040 with Schedule 8812 attached.

Summary

Seven tests, and the two that fail most often are the under-17 age cliff and the Social Security number deadline. Check both before anything else.

File even with no tax owed. Up to $1,700 per child is refundable, and it is only paid on a return that was actually filed.