The 2026 child tax credit is $2,000 per child under 17, but that amount may change depending on what Congress does before then

The federal child tax credit for 2026 is currently set at $2,000 per may have access to child under age 17. This is the amount you can subtract from your federal income tax bill for each may be able to access child. However, this figure is not permanent—it was part of the Tax Cuts and Jobs Act of 2017, and those provisions are scheduled to expire after 2025 unless Congress extends them.

What matters for your 2026 taxes is what Congress decides to do in late 2025. If lawmakers extend the current law, the credit stays at $2,000. If they let it expire without action, the credit would drop to $1,000 per child starting in 2026. Because this is still being decided, you should check the IRS website or a tax professional closer to tax season 2026 for the final amount.

Key Takeaways

  • The child tax credit for 2026 is currently $2,000 per child under 17, but Congress may change this before the end of 2025.
  • If current law expires without extension, the credit would drop to $1,000 per child starting in 2026.
  • The credit reduces your federal income tax dollar-for-dollar, and any unused portion may be refundable up to a limit depending on your income.
  • You must have a valid Social Security number for each child and meet income thresholds to claim the full credit.
  • The IRS will publish final 2026 tax tables and credit amounts by late 2025, so check their website before filing.

How the $2,000 credit works on your tax return

The child tax credit is a non-refundable credit, which means it reduces the amount of tax you owe. If you owe $3,500 in federal income tax and you have two children, you subtract $4,000 (two children × $2,000), bringing your tax bill to zero. You do not receive the extra $500 as a refund unless you also may have access to for the refundable portion.

A portion of the credit—up to $1,600 per child—can be refundable if your income is low enough. This means if your tax bill is zero but you have earned income, you may receive a refund for the unused credit. The refundable amount phases in based on your earned income, so the lower your income, the more of the credit you can get back as a refund.

Income limits that reduce the credit

The full $2,000 credit is available if your modified adjusted gross income (MAGI) is below certain thresholds. For 2025 (the most recent year with final numbers), those thresholds are $400,000 for married couples filing jointly and $200,000 for single filers and heads of household. The 2026 thresholds will likely be adjusted slightly for inflation, but the IRS will confirm those numbers in late 2025.

Once your income exceeds the threshold, the credit begins to phase out—it decreases by $50 for every $1,000 (or fraction thereof) of income above the limit. This means if you earn $410,000 as a married couple, you lose $100 of the credit per child. The phase-out can significantly reduce the credit for higher-income families.

What the IRS needs to claim the credit

To claim the child tax credit on your 2026 return, you must provide a valid Social Security number for each child on your tax form. The child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a niece or nephew), and they must live with you for more than half the year. The child must also be under age 17 at the end of 2026.

You cannot claim the credit for a child who is claimed as a dependent by someone else—for example, if the child's other parent claims them on their return, you cannot also claim the credit. If you and another parent share custody, the parent who has the child for the greater number of nights during the year typically claims the credit, though you can agree otherwise.

What might change before 2026

The $2,000 per-child amount was set by the Tax Cuts and Jobs Act and is scheduled to sunset on December 31, 2025. Congress has the option to extend it, increase it, decrease it, or let it expire. If lawmakers do not act, the credit automatically reverts to $1,000 per child under the pre-2017 law.

There has been discussion in Congress about expanding the credit—some proposals would increase it to $2,500 or higher, or make more of it refundable for low-income families. Other proposals would lower the income thresholds or reduce the refundable portion. Until Congress votes and the President signs a bill, the $2,000 amount remains the law for 2026.

Where to find the official 2026 credit amount

The IRS publishes final tax credit amounts and income thresholds in October or November of the year before the tax year. For 2026, you should check IRS.gov starting in late 2025 for the official announcement. You can also call the IRS at 1-800-829-1040 or visit a local IRS office if you have questions about your specific situation.

A tax professional—such as a CPA or tax preparer—can also tell you the current credit amount and help you understand how it applies to your household. If you file your own taxes using tax software, the software will be updated with the correct 2026 credit amount before the filing season opens in January 2026.

Frequently Asked Questions

Can I claim the child tax credit if my child does not have a Social Security number?

No. The IRS requires a valid Social Security number for each child you claim. If your child has an Individual Taxpayer Identification Number (ITIN) instead, you cannot claim the child tax credit, though you may be able to claim other credits or deductions depending on your situation.

What happens if Congress does not extend the credit before 2026?

If no extension passes, the credit would drop to $1,000 per child starting with your 2026 tax return. This would reduce the amount you can subtract from your tax bill. Congress has extended similar provisions before, but there is no may provide they will do so for 2026.

Do I have to claim the child tax credit, or can I skip it?

You do not have to claim it, but it almost always reduces your tax bill or increases your refund, so there is no reason to skip it if you meet the requirements. If you are unsure whether you may have access to, a tax professional can review your situation.

If I have three children, do I get $6,000 total?

Yes, if all three children meet the requirements (under 17, valid Social Security number, lived with you more than half the year, and not claimed by someone else), you can claim $2,000 per child for a total of $6,000, subject to income phase-out limits.

Does the refundable portion of the credit change in 2026?

The refundable portion is currently capped at $1,600 per child, but Congress could change this amount if they modify the credit. Check the IRS website in late 2025 for any changes to the refundable limit for 2026.