Where My Taxes Go

Tax numbersTax years 2026 and 2025IRS Rev. Proc. 2025-32 and Public Law 119-21

Child tax credit 2026 and 2025

The child tax credit is $2,200 per child for 2025 and 2026 returns, up from $2,000; up to $1,700 of it is refundable. It shrinks by $50 for each $1,000 of income above $200,000 ($400,000 married joint).

2025FinalFor returns filed in 2026. Public Law 119-21 § 70104.
2026Current yearFor returns filed in 2027. Rev. Proc. 2025-32 § 4.05.
2027Not yet publishedNot published as of 9 October 2026. The 2027 child tax credit amount (indexed from 2026) will be in the IRS revenue procedure that follows Rev. Proc. 2025-32. Until then, plan with the 2026 figures on this page.
Child tax credit 2026 and 2025Per qualifying child under 17 at the end of the year.
20262025Change
Child tax credit, per child under 17$2,200$2,200No change
Refundable part (additional child tax credit), per child$1,700$1,700No change
Credit for other dependents$500$500No change
Phase-out starts, married joint$400,000$400,000No change
Phase-out starts, everyone else$200,000$200,000No change

Source: IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act)

Child tax credit calculator

Children under 17 with SSNs
Other dependents
Filing status
Tax year

Your child tax credit

$4,400 before the income test. If your tax is less than the credit, up to $3,400 can be paid to you as a refund.

Refundable part: the smaller of the per-child amount or 15% of earned income above $2,500 (26 U.S.C. § 24(d), (h)), and never more than the credit you could not use against your tax. From 2025 the child needs a work-eligible Social Security number issued before the return's due date, and so does the taxpayer (on a joint return, at least one spouse).

What changed

Public Law 119-21 raised the credit from $2,000 to $2,200 starting with 2025 returns, made the 2017 rules permanent (they were due to expire after 2025) and indexes the $2,200 for inflation after 2025; for 2026 the adjusted amount is still $2,200. The income thresholds ($200,000 and $400,000) are fixed in the law and are not indexed.

Questions and answers

How much is the child tax credit for 2026?
$2,200 per qualifying child under 17, with up to $1,700 refundable.
What are the income limits?
The credit falls by $50 for each $1,000 (or part) of modified AGI above $200,000, or $400,000 for married couples filing jointly.
Is the 2025 child tax credit $2,000 or $2,200?
$2,200. Public Law 119-21 raised it starting with 2025 returns.

Related

Sources

  1. IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
  2. IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
  3. Public Law 119-21 (One, Big, Beautiful Bill Act), 139 Stat. 72, 4 July 2025.
  4. 26 U.S.C. § 24 (child tax credit).
  5. Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.