US Child Tax Credit limits and phase-out for 2026
The US Child Tax Credit has a per-child maximum, a separate refundable limit and income thresholds. General federal information only.
- Maximum per qualifying child
- $2,200IRS, Revenue Procedure 2025-32
- Refundable limit
- $1,700IRS, Revenue Procedure 2025-32
- Phase-out threshold, joint / other returns
- $400,000 / $200,000 modified AGIIRS, Schedule 8812 instructions
Published 2026 limits
For tax year 2026, the maximum Child Tax Credit is $2,200 per qualifying child. The amount used to determine the refundable portion is $1,700. These are separate ceilings: the refundable amount is part of the credit, rather than an extra credit added to the maximum. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Income phase-out
The IRS lists income thresholds of $400,000 for married filing jointly and $200,000 for other returns. Above these thresholds, a partial credit may still be available. IRS, Child Tax Credit (opens in a new tab).
A ceiling is not an entitlement
The IRS lists qualifying-child conditions including being under 17 at the end of the tax year and being a US citizen, US national or US resident alien. The taxpayer (or spouse on a joint return) and each qualifying child must have an employment-valid Social Security number issued before the return's due date, including extensions. Refundability depends on earned income and other eligibility conditions; the published maximum does not establish an individual's credit. IRS, Child Tax Credit (opens in a new tab).
Scope
This guide describes federal limits only. It does not determine qualifying-child status, refundable entitlement, state credits or a completed tax return. General information only, not personalised tax advice.