Reviewed and updated October 16, 2026

Use the right tax-year amount

The maximum federal Child Tax Credit is $2,200 per qualifying child for tax year 2026. The credit begins to phase out when modified adjusted gross income exceeds $400,000 for a joint return or $200,000 for other filing statuses. Your allowable amount can be lower.

The Additional Child Tax Credit is the potentially refundable portion, with its own earned-income calculation and limits. For 2026, up to $1,700 per qualifying child can be refundable under the applicable rules. A $2,200 maximum does not mean every family receives $2,200 in cash.

Check the child and taxpayer requirements

A qualifying child generally must be under age 17 at year-end and meet relationship, support, dependent, residency and citizenship-related tests. The child must have a Social Security number valid for employment, issued by the return due date including extensions. You, or at least one spouse on a joint return, must also have a qualifying Social Security number under the current rules. Review the instructions for the filing year.

Custody, temporary absences and multiple potential claimants can change the result. An agreement between parents does not necessarily transfer all child-related tax benefits. Older dependents may qualify for a different credit rather than the Child Tax Credit.

Prepare evidence before claiming

Gather birth dates, Social Security information, school or childcare records when relevant, residency details and any required dependency-release document. Tell your preparer about shared custody and prior claims rather than allowing conflicting returns to be filed.

Use Schedule 8812 and the correct year’s instructions. The Child Tax Credit is different from the earned income credit and the child and dependent care credit; each needs its own eligibility review. A change in children, income or custody can also justify a withholding review during the year.

Official sources

This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.