The Child Tax Credit provides $2,200 per qualifying child under age 17 in 2026, with up to $1,700 refundable even if you owe no federal taxes. For a family with two kids, that's $4,400 — and it stacks with every energy credit and rebate program. Here's how to make sure you're claiming the full amount.
| Credit Amount | $2,200 per qualifying child |
| Refundable Portion | Up to $1,700 per child (Additional Child Tax Credit) |
| Child Age Requirement | Under 17 at end of tax year |
| Income Phase-out (Single) | Begins at $200,000 AGI |
| Income Phase-out (MFJ) | Begins at $400,000 AGI |
| Earned Income Minimum | $2,500 (for refundable portion) |
| How to Claim | Schedule 8812 with Form 1040 |
| Official Source | IRS.gov |
Both you and your child must meet specific requirements. The child must be your dependent, and your income must be below the phase-out threshold for the full credit.
Be under age 17 at the end of the tax year
Be your son, daughter, stepchild, foster child, sibling, or descendant
Have a valid Social Security number
Have lived with you for more than half the year
Not provide more than half of their own financial support
Be claimed as a dependent on your return
Be a U.S. citizen, national, or resident alien
File a federal tax return (even if you don't owe taxes)
Have AGI below phase-out thresholds for full credit
Have earned income of at least $2,500 for refundable portion
Not file as Married Filing Separately (some exceptions apply)
The Child Tax Credit doesn't have a hard income cutoff — it gradually reduces. The phase-out is $50 per $1,000 of income above the threshold. Here's what that looks like in practice:
| Filing Status | Full Credit | Partial Credit | Credit Reaches $0 |
|---|---|---|---|
| Single / HOH | Under $200K | $200K – $240K | ~$244K (1 child) |
| Married Filing Jointly | Under $400K | $400K – $440K | ~$444K (1 child) |
Example: A married couple earning $420,000 AGI with 2 children would lose $1,000 of credit ($50 × 20), leaving $3,400 instead of $4,400.
The CTC is just one part of your family's tax savings picture. Here are additional programs that stack with it:
Contribute up to $7,500 pre-tax ($3,750 if married filing separately) to a DCFSA for childcare expenses under the increased limit established by the OBBB Act. This reduces your taxable income, saving you on federal tax, state tax (where applicable), AND Social Security/Medicare taxes. Effective savings rate can be 30-45% depending on your bracket.
A nonrefundable credit for childcare expenses while you work. Worth 20-35% of up to $3,000 in expenses (1 child) or $6,000 (2+ children). Cannot use the same expenses for both DCFSA and this credit — optimize which gives you more.
Several states offer their own child tax credits that stack with the federal CTC. California's Young Child Tax Credit ($1,117 for kids under 6), New York's Empire State Child Credit, and others can add hundreds or thousands more.
CTC + energy rebates stack
A family with 2 kids in Texas could see: $4,400 CTC + $8,000 HOMES rebate + $8,000 HEAR rebate (heat pump) + $1,800 homestead exemption ≈ $22,000 in first-year savings. (Note: the federal §25C and §25D energy tax credits were terminated for installs placed in service after Dec 31, 2025 under the OBBB Act — families who completed solar/heat pump installs in 2025 can still claim on their 2025 return; families planning new installs in 2026+ rely on state HOMES/HEAR programs instead.) Our quiz calculates your personalized total.
We monitor HOMES and HEAR program status in all 50 states. When a program opens or a waitlist moves, you'll be the first to know.
No spam. Just alerts when programs change in your state.
CTC, energy credits, homestead exemptions, and more — our free 2-minute quiz calculates everything based on your specific family, income, and home.
Start the quizThe Child Tax Credit is federal, but state-level credits and rebates vary widely. Check your state for the full picture.