How much is the child tax credit for 2025 and 2026?
The child tax credit is $2,200 per qualifying child for both 2025 and 2026, and up to $1,700 of it per child is refundable. It phases out above $400,000 of modified AGI on a joint return and $200,000 on other returns.
Sources checked . Current through .
Amounts
| 2025 | 2026 | |
|---|---|---|
| Credit per qualifying child | $2,200 | $2,200 |
| Refundable part per child (additional child tax credit) | up to $1,700 | up to $1,700 |
| Phase-out starts (joint / other) | $400,000 / $200,000 | $400,000 / $200,000 |
The $2,200 amount comes from IRC §24(h)(2) as amended by the 2025 tax law. It is indexed for inflation for taxable years beginning after 2025, and Rev. Proc. 2025-32 confirms it stays $2,200 for 2026.
The refundable part is figured on earned income above $2,500 (IRC §24(h)(6)) and capped at the inflation-adjusted amount: $1,700 for both years.
Social Security number rules
To claim the credit for a child, the return must include:
- the taxpayer's SSN, or on a joint return the SSN of at least one spouse
- the child's SSN
The SSN must have been issued to a US citizen or a person authorized to work in the US, and before the return's due date (IRC §24(h)(7)). Publication 6140 says the due date includes extensions.
A child who doesn't meet the SSN rule can still count toward the $500 credit for other dependents (IRC §24(h)(4)(C)).
Sources
- IRC §24(h): Child tax credit: special rules for taxable years beginning after 2017
- Rev. Proc. 2025-32, §4.05: 2026 inflation adjustments (2025-45 IRB)
- Rev. Proc. 2024-40, §2.05: 2025 inflation adjustments (2024-45 IRB)
- IRS Publication 6140 (3-2026): How your tax bill or refund may be different for 2025
Not tax advice. Check the sources against your client's facts before relying on this.