The 2026 Child Tax Credit amount depends on which law Congress extends

The child tax credit for 2026 is not yet set in stone. Right now, the credit is worth up to $2,000 per child under 17, but that amount expires at the end of 2025 unless Congress votes to extend it. If no action is taken, the credit drops to $1,000 per child starting in 2026. Congress has not yet decided whether to keep the $2,000 amount, let it drop, or change it to something else.

Because the law could change, the actual payment you receive in 2026 depends on what happens in Congress between now and January 2026. Tax professionals and government agencies cannot tell you the final amount yet. What you can do is understand how the credit works now and watch for updates from the IRS as 2026 approaches.

Key Takeaways

  • The current child tax credit is $2,000 per child under 17, but this amount is set to expire at the end of 2025 unless Congress extends it.
  • If Congress does not extend the credit, it will drop to $1,000 per child starting in 2026.
  • Your income level affects how much of the credit you can use, with the credit phasing out at higher incomes.
  • The IRS will announce the final 2026 credit amount and any income thresholds by late 2025 or early 2026.
  • You claim the child tax credit on your tax return, not through a separate government program.

How the $2,000 credit works right now

Under current law, you can claim up to $2,000 for each child under age 17 who is a U.S. citizen, national, or resident alien. The child must be your dependent, and you must have a valid Social Security number for them. The credit reduces the amount of federal income tax you owe, dollar for dollar.

If the credit is larger than the tax you owe, you may receive the difference as a refund. This refund portion is called the refundable part of the credit, and it is limited to $1,600 per child in 2025. That limit could change in 2026 depending on what Congress does.

Income limits and phase-out rules

The child tax credit begins to shrink if your income is above a certain threshold. For 2025, the credit starts to phase out at $400,000 of modified adjusted gross income if you are married filing jointly, and $200,000 if you are single or head of household. For every $1,000 (or fraction of $1,000) of income above the threshold, the credit reduces by $50.

These income thresholds may change for 2026. The IRS typically announces updated thresholds in the fall before the tax year begins. If your income is close to the phase-out range, you will want to check the 2026 numbers once they are released.

What happens if Congress lets the credit expire

If no extension passes, the child tax credit reverts to $1,000 per child starting January 1, 2026. The refundable portion would also change. This would mean a smaller credit for families who claim it on their 2026 tax return.

Congress has extended this credit before. In 2017, it was set to expire after 2025, and lawmakers have debated whether to keep it, modify it, or let it end. The outcome depends on legislative action, which is why the amount for 2026 remains uncertain.

When you will know the final 2026 amount

The IRS typically publishes final tax credit amounts and income thresholds in October or November of the year before. For 2026, you should expect an announcement by late 2025. Tax software, the IRS website, and your tax preparer will have the updated information once it is released.

If Congress passes a new law in late 2025 or early 2026, the IRS may issue guidance after the fact. In that case, you may be able to amend your return if the change affects what you owe or what you receive as a refund.

How to claim the credit on your tax return

You claim the child tax credit by filling out Schedule 8812 (or the equivalent form for your situation) and attaching it to your Form 1040 when you file your federal income tax return. You will need the child's full name, date of birth, and Social Security number. The IRS matches this information against Social Security records, so accuracy is important.

If you use tax software or work with a tax preparer, they will walk you through the questions needed to claim the credit. You do not explore for the credit through a government office or website — it is claimed as part of your annual tax filing.

Other credits and deductions for families with children

The child tax credit is separate from other tax breaks for families. The child and dependent care credit helps pay for childcare expenses if you work. The earned income tax credit (EITC) is a refundable credit for lower-income working families. You may be able to claim more than one credit on the same return, but each has its own rules and limits.

If you are unsure which credits you can use, a tax preparer or the IRS Free File program can help you figure out what you may have access to for. The IRS also publishes a tax credits worksheet on its website that walks through the options.

Frequently Asked Questions

Can I get the child tax credit as a payment before I file my taxes?

Not in 2026 — you claim the credit when you file your annual tax return. In 2021 and 2022, the IRS sent advance payments of the credit to families, but that program ended. Right now, the credit is available only when you file.

What if my child was born in December 2025?

You can claim the credit for any child who was born by December 31, 2026, as long as they meet the other rules (U.S. citizen, your dependent, valid Social Security number). The child does not have to have lived with you for the whole year.

Do I lose the credit if my income is slightly over the limit?

Not completely. The credit phases out gradually — for every $1,000 over the threshold, it reduces by $50. So if you are $100 over the limit, your credit reduces by $5. You keep the rest of the credit unless your income is very high.

What if Congress changes the credit after I file my 2026 return?

If a new law passes that affects 2026 taxes, you may be able to file an amended return (Form 1040-X) to claim a larger credit or correct an error. The IRS will provide guidance if this happens. Keep your original return and supporting documents in case you need to amend.