The child tax credit in 2026: $2,200 per child and the SSN rule

The child tax credit is $2,200 per qualifying child for 2026, the same as for 2025. Up to $1,700 per child is refundable, so a family that owes little or no tax still gets it.

Since 2025, the parent also needs a Social Security number valid for employment, as each child already did. On a joint return, one spouse's SSN is enough.

Credit per child	$2,200
Refundable part	Up to $1,700 per child
Refund needs	Earned income over $2,500
Full credit up to	$200,000 ($400,000 joint)
Above that	$50 less per $1,000
Child's age	Under 17 on December 31
SSN rule	You (or one spouse) and the child
Other dependents	$500 each, not refundable
Status on October 25, 2026	Current law, made permanent in 2025

Is the child tax credit going up in 2026?

No. The credit stays at $2,200 per child for 2026, and the refundable part stays at $1,700, under IRS Revenue Procedure 2025-32.

The One Big Beautiful Bill Act raised the credit from $2,000 to $2,200 starting with 2025 returns, and made it permanent. From 2026, it is indexed to inflation in $100 steps, rounded down.

The $200,000 and $400,000 income limits do not rise with inflation at all. So each year, inflation alone pulls more families into the phase-out.

How much do you get for a child tax credit in 2026?

You get up to $2,200 for each child under 17, and what you receive depends on four things.

1. Your tax. The credit first cuts the income tax you owe, down to zero.
2. The refundable part. If the credit is more than your tax, up to $1,700 per child can come back as a refund. The IRS calls this the additional child tax credit.
3. Your earned income. The refund is 15% of your earned income above $2,500, up to that cap. A parent with $10,000 of wages and no income tax gets $1,125 back for one child.
4. Your income. The credit shrinks by $50 for each $1,000, or part of it, of modified AGI over $200,000, or $400,000 on a joint return.

For example, a couple filing jointly with two children and $420,000 of modified AGI gets $3,400 instead of $4,400.

Modified AGI here is your adjusted gross income, plus any foreign or U.S. territory income you excluded.

What is the SSN rule for the child tax credit?

Starting with 2025 returns, you need an SSN valid for employment, issued before your return's due date, including extensions.

• Your SSN. On a joint return, one spouse's valid SSN is enough. The other spouse may have an ITIN.
• The child's SSN. Each child also needs one. A child with only an ITIN does not qualify.
• The fallback. A child without a valid SSN may still bring the $500 credit for other dependents. The child needs an SSN, ITIN or ATIN, and must be a U.S. citizen, national or resident.
• No second chance. If the SSN comes after the due date, an amended return cannot add the credit.

A CPA tip: an extension moves the SSN deadline. If a newborn's card has not arrived by April 15, file an extension rather than a return without the child.

Did they pass the $3,600 child tax credit?

No. The $3,600 credit was a one-year rule in the American Rescue Plan Act, for 2021 only.

• 2021. The credit was $3,600 per child under 6 and $3,000 per child aged 6 to 17. It was fully refundable for families living in the United States.
• 2022 to 2024. The credit went back to $2,000 per child, and only part of it was refundable.
• 2025 onward. The One Big Beautiful Bill Act set $2,200 per child, permanently, and added the SSN rule for parents.

Who counts as a qualifying child?

A qualifying child is under 17 at the end of the year and meets the IRS dependent tests. For 2026, that means a child born in 2010 or later.

• The child is your son, daughter, stepchild, eligible foster child, sibling, or a descendant of one, such as a grandchild.
• The child lived with you for more than half the year and did not provide over half of their own support.
• You claim the child as your dependent.
• The child is a U.S. citizen, U.S. national or U.S. resident alien.

How do you claim the child tax credit?

You claim it on Form 1040, listing each child as a dependent and attaching Schedule 8812. The $3,600 version cannot be claimed for any year after 2021.

1. List each child as a dependent on Form 1040, with their SSN, and check the child tax credit box.
2. Attach Schedule 8812, which figures the credit, the refundable part and the $500 credit.
3. File even if you owe no tax, because the refund comes only from a return.
4. Expect a wait. By law, a refund that includes the refundable part cannot go out before February 15, and the whole refund waits.

When do the 2026 child tax credit dates fall?

These four dates set the 2026 timeline.

Date	What happens
December 31, 2026	Child must still be under 17
February 15, 2027	Earliest refund with the refundable part
April 15, 2027	2026 returns due; SSNs needed by then
October 15, 2027	Extended due date, with Form 4868

What should you do now?

• Apply for a newborn's SSN right after the birth. If it has not arrived by April 15, file an extension.
• If your modified AGI is near $200,000 or $400,000, more pre-tax 401(k) savings before December 31 can lower it.
• If a child turns 17 in 2026 and is still your dependent, plan on the $500 credit instead of $2,200.
• A U.S. citizen child born from 2025 through 2028 may also get a $1,000 Treasury deposit into a Trump account, elected on Form 4547.

For childcare, see the $7,500 dependent care FSA for 2026. For a CPA to prepare your return, see our online tax preparation with a CPA.

Sources.

• 26 U.S.C. § 24, the child tax credit, as amended by Public Law 119-21
• IRS, Revenue Procedure 2025-32 (the 2026 credit and refundable amounts)
• IRS, Child Tax Credit
• IRS, Instructions for Schedule 8812 (2025)
• 26 U.S.C. § 6402(m), the earliest date for these refunds
• Public Law 117-2, the American Rescue Plan Act, section 9611 (the 2021 credit)
• IRS, 2021 Child Tax Credit and advance payments, Topic A