This post pulls together the amounts, the rules for who counts as a qualifying child, the income limits the IRS lists, and the mid-February refund hold. It is general information, not advice for your situation.
The 2026 amounts
The Child Tax Credit (CTC) reduces the tax you owe. The Additional Child Tax Credit (ACTC) is the refundable part, which can produce a refund when the credit is bigger than your tax. The Credit for Other Dependents (ODC) is a smaller, nonrefundable credit for dependents who do not qualify for the CTC.
| Item | Amount | Source |
|---|---|---|
| Maximum CTC per qualifying child, tax year 2026 | $2,200 | Rev. Proc. 2025-32 |
| Refundable portion (ACTC) per qualifying child, tax year 2026 | $1,700 | Rev. Proc. 2025-32 |
| Maximum CTC per qualifying child, tax year 2025 | $2,200 | Instructions for Schedule 8812 |
| Maximum ODC per dependent | $500 | IRS Child Tax Credit page |
The IRS Child Tax Credit page describes the rules for the 2025 tax year, which is the return you file this winter. For 2026, the revenue procedure lists the same $2,200 maximum and $1,700 refundable amount. The Schedule 8812 instructions on IRS.gov are the tax year 2025 version, so we are not guessing at any 2026 form line numbers.
The 2026 credit is listed at $2,200 per qualifying child, with up to $1,700 refundable. A child must meet the IRS tests and have the required Social Security number, so check the qualifying rules before you count on the credit.
Who is a qualifying child
The IRS page lists these tests. For the credit, your child generally must:
- Be under 17 at the end of the tax year.
- Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother or half-sister, or a descendant of one of these (such as a grandchild, niece or nephew).
- Not provide more than half of their own support.
- Have lived with you for more than half the year.
- Be claimed as a dependent on your return.
- Not file a joint return for the year, other than to claim a refund of withheld or estimated tax.
- Be a U.S. citizen, U.S. national or U.S. resident alien.
The age test is strict. The Schedule 8812 instructions give an example of a child who turned 17 on December 30, 2025. That child was not under 17 at the end of 2025, so the child could not be used for the CTC or ACTC. A dependent who is 17 or older may qualify you for the ODC instead. For the full dependent tests, see who can I claim as a dependent.
Social Security number rules
The IRS says you (or your spouse, if filing jointly) and each qualifying child must have a Social Security number valid for employment in the United States that was issued before the due date of the return, including extensions. The Schedule 8812 instructions add that, beginning in tax year 2025, you need a valid SSN to claim the CTC or ACTC. On a joint return, only one spouse must have a valid SSN. The other spouse must have either an SSN or an ITIN issued on or before the return's due date.
The ODC works differently. A dependent for the ODC must have an SSN, an ITIN or an ATIN (adoption taxpayer identification number).
Income limits
The IRS says you qualify for the full amount for each qualifying child if you meet all the requirements and your income is not more than $200,000 ($400,000 on a joint return). Higher incomes may receive a partial credit. The Schedule 8812 instructions describe the same dollar limits using modified adjusted gross income, and they say the ODC has the same limits. The credit can also be limited by the amount of tax you owe, which is why the refundable ACTC exists.
How the refundable part works
To get the ACTC, the IRS says you must have earned income of at least $2,500. The worksheet in the 2025 Schedule 8812 instructions figures one limit as 15% of earned income above $2,500, up to the $1,700-per-child cap.
Say a single parent has one qualifying child, $10,000 of earned income and no income tax owed. Earned income above $2,500 is $7,500, and 15% of that is $1,125, which is below the $1,700 cap. The actual amount comes from the Schedule 8812 worksheets and can differ, so treat this as a hypothetical illustration of one step only.
The mid-February refund hold
If you claim the Earned Income Tax Credit or the ACTC, the IRS says it cannot issue those refunds before mid-February. The hold applies to the entire refund, including the part that has nothing to do with these credits. The IRS suggests checking Where's My Refund in mid-to-late February for a personalized date. For more on timing, see where is my refund. Families who claim both credits may also want our Earned Income Tax Credit page.
How to claim it
The IRS says to enter your children and other dependents on Form 1040 and attach a completed Schedule 8812. The IRS Interactive Tax Assistant can help you check whether you are eligible for the CTC, ACTC or ODC. If the IRS sends a letter about the credit, the IRS page has instructions on what to do.
Our Child Tax Credit requirements page has a longer walk-through, and the family and dependents checklist lists the documents to gather.
Confirm before you rely on it
Amounts and forms can change when the IRS publishes the tax year 2026 instructions. Check Revenue Procedure 2025-32, the IRS Child Tax Credit page and the Schedule 8812 pages in the sources list for the current version.
Sources
Figures, dates and rules in this post were checked against these official pages on October 18, 2026. Open them to confirm the current numbers before you act.
- IRS: Revenue Procedure 2025-32, 2026 Child Tax Credit amounts (PDF)
- IRS: Child Tax Credit
- IRS: Instructions for Schedule 8812, Credits for Qualifying Children and Other Dependents
- IRS: About Schedule 8812 (Form 1040)
- IRS: Refunds
- IRS: Publication 501, Dependents, Standard Deduction, and Filing Information
- IRS: Tax year 2026 annual inflation adjustments (IR-2025-103)
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.