Child Tax Credit 2026: $2,200 per Child and $1,700 Refundable on Returns Filed in 2027

For tax years beginning in 2026, the child tax credit is up to $2,200 per qualifying child, and up to $1,700 of it can come back as a refund, according to Internal Revenue Service (IRS) Revenue Procedure 2025-32. The refundable part is the additional child tax credit (ACTC). These amounts apply to 2026 returns filed in 2027. This story adds a worked table of the earned income needed to reach the full refundable amount for one, two and three children, plus the income where the credit begins to phase out.

How much is the child tax credit for 2026?

Section 4.05(1) of the revenue procedure says: “For taxable years beginning in 2026, the maximum amount of the credit allowed under § 24(a) is $2,200.” Section 4.05(2) sets the amount used to determine the refundable part at $1,700. Section 2.03 explains that the One Big Beautiful Bill Act (OBBBA) set the credit at $2,200 for 2025, “adjusted for inflation for taxable years beginning after December 31, 2025.” The 2026 figure stayed at $2,200 after that adjustment.

Item	Amount	Tax year	Source
Maximum credit per child	$2,200	2026	Rev. Proc. 2025-32, section 4.05(1)
Refundable limit per child	$1,700	2026	Rev. Proc. 2025-32, section 4.05(2)
Credit for other dependents	Up to $500 per dependent	2025 returns	IRS Child Tax Credit page
Earned income needed for the ACTC	At least $2,500	2025 returns	IRS Child Tax Credit page

The IRS has not announced a figure for tax year 2027.

Who qualifies for the credit?

The IRS Child Tax Credit page, last reviewed Oct. 29, 2026, lists its rules for the 2025 tax year, so the conditions below are as the IRS states them for 2025 returns. The 2026 dollar amounts come from the revenue procedure.

• The child must be under 17 at the end of the tax year.
• You, or your spouse if you file jointly, must have a Social Security number (SSN) valid for employment, issued before the return due date, including extensions.
• Each qualifying child needs an SSN that meets the same test.

When does the credit phase out?

The IRS 2025 Schedule 8812 instructions say the credit begins to phase out when modified adjusted gross income (AGI) exceeds a threshold that depends on filing status.

Filing status	Phase-out starts above (2025 instructions)
Married filing jointly	$400,000
All other filing statuses	$200,000

How much earned income unlocks the full refundable amount?

The Schedule 8812 instructions describe the ACTC as 15% of earned income above $2,500, with a worksheet, and put the maximum ACTC per child at $1,700 for 2025. Using that rule with the 2026 refundable limit of $1,700, we computed the earned income at which the refundable part reaches its cap. This is our calculation, not an IRS table, and it assumes the rule carries over to 2026 returns.

Qualifying children	Maximum credit (2026)	Maximum refundable part (2026)	Earned income to reach it (computed)
1	$2,200	$1,700	$13,833.33
2	$4,400	$3,400	$25,166.67
3	$6,600	$5,100	$36,500.00

The formula is $2,500 plus the refundable cap divided by 0.15. The ACTC is also limited to the part of the credit your tax does not already use, so the table shows the most a family can get back, not what every family receives. Check the worksheet in the Schedule 8812 instructions for your own return.

When will 2027 refunds with the ACTC arrive?

The IRS refund timing page for the earned income tax credit (EITC) and ACTC, reviewed Sept. 25, 2026, says: “By law, we can’t issue EITC or ACTC refunds before mid-February.” It gives no 2027 day, and the IRS has not announced when the 2027 filing season opens. For the other dates, see our 2027 tax refund schedule.

Which dates apply to 2026 returns?

IRS Publication 509 gives the filing dates our 2027 tax calendar lists: Thursday, April 15, 2027, and Friday, Oct. 15, 2027, for an extended return. Employers send W-2s by Feb. 1, per our W-2 and 1099 deadline story, and you need them to report earned income. Mark the dates on the April 2027 printable calendar or the 2027 printable yearly calendar, or print the one-page sheet below.