Child Tax Credit 2026: Eligibility, How to Claim

Raising children isn’t exactly cheap. From diapers to school supplies, expenses add up fast. Thankfully, some parents can take advantage of a tax break that could help lighten the load.

What is the child tax credit?

If you are a parent or a caregiver with a dependent under the age of 17, the child tax credit is a benefit you can claim on your tax return. The maximum credit amount is $2,200 per child, though you may receive less if your income is above a certain threshold. Higher earners may qualify for a smaller credit — or none at all.

The credit is also partially refundable, meaning some people could receive a portion back, but never the full amount. For this filing season, the refundable portion is capped at $1,700.

Income requirements for the child tax credit

If you made $400,000 or below as a joint filer or $200,000 or below as any other filer in 2025, you might qualify for the full $2,200 credit when you file your taxes this year. If your income is above those limits, the credit gets reduced by $50 for each $1,000 of income above the threshold until it phases out completely.

What is modified adjusted gross income (MAGI)? You may have noticed that we asked for your modified adjusted gross income in the calculator above. That's because the IRS uses MAGI to determine eligibility for the child tax credit. For many child tax credit filers, MAGI is the same as adjusted gross income (AGI), so your most recent tax return can be a helpful reference if your income hasn’t changed much.

Dependent requirements: Who qualifies and why

Income is an important part of the equation, but there are also rules about dependents. Generally, there are seven “tests” you and your qualifying child need to pass: age, relationship, dependent status, residency, financial support, citizenship and income.

1. Age: Your child must have been under the age of 17 at the end of the tax year. So, for the taxes you'll file in 2026, that means your dependent must have been 16 or younger at the end of 2025.

2. Relationship: The child you’re claiming must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of those people (e.g., a grandchild, niece or nephew).

3. Dependent status: You must be able to properly claim the child as a dependent. The child also cannot file a joint tax return unless they file it to claim a refund of withheld income taxes or estimated taxes paid.

4. Residency: The child you’re claiming must have lived with you for at least half the year (there are some exceptions to this rule).

5. Financial support: You must have provided at least half of the child’s support during the last year. In other words, if your qualified child financially supported themselves for more than six months, they’re likely considered not qualified.

6. Citizenship: Per the IRS, your child must be a "U.S. citizen, U.S. national or U.S. resident alien," and must hold a valid Social Security number. Additionally, the taxpayer claiming the credit — that means you, or at least your spouse if filing jointly — must have a valid Social Security number.

7. Income: As mentioned above, parents or caregivers claiming the credit also typically can’t exceed certain income requirements. Depending on how much your income exceeds the threshold, the credit is reduced incrementally until it is eliminated.

» Quality tax prep programs can help you claim the credit: See our list for the best tax software

How does the refundable part of the credit work?

People who don't owe taxes or owe less than the credit amount may be able to get a partial refund by claiming what's known as the additional child tax credit. The maximum refund is capped at $1,700 per qualifying dependent.

The IRS figures your additional child tax credit amount by multiplying your earned income above $2,500 by 15%. You can claim that number or however much of the CTC credit you were entitled to but couldn’t fully use, whichever number is less.

To claim the refundable portion, all of the above income and dependent criteria must be met, and there are a few additional rules. See the IRS interactive child tax credit assistant for more information.

How to claim the child tax credit

You can claim the child tax credit on your annual tax return. You’ll also need to fill out Schedule 8812. This schedule will help you determine your credit amount and, if applicable, how much of the partial refund you can claim.

Most tax software will guide you through claiming the child tax credit with a series of interview questions, simplifying the process and even auto-filling the forms on your behalf. If you made $89,000 or less in 2025, you might also be able to get free tax software through IRS Free File.

When to expect your child tax credit refund

For the 2026 filing season, the IRS estimates that most people who file early and are eligible for the partially refundable child tax credit can expect to see refunds hit their bank accounts around March 2, 2026.

People who file by paper should expect longer wait times. The agency's "Where's My Refund" tool can also help you get a sense of what's going on with your funds.

State child tax credits

In addition to the federal child tax credit, several states, including California, Colorado and New York, also offer their own state-level CTCs that you may be able to claim when filing your state return^[0]

» MORE: Explore other tax credits for people with kids