Child Tax Credit 2026 — Income Limits, Refundability, and How to Claim It
The Child Tax Credit (CTC) is one of the most valuable federal tax benefits available to American families. For the 2026 tax year, the credit stands at $2,200 per qualifying child under age 17 — a meaningful reduction that applies directly against your tax bill, dollar for dollar. Unlike a deduction, which merely reduces your taxable income, a credit reduces the actual tax you owe. The CTC also includes a partially refundable component: the Additional Child Tax Credit (ACTC), which allows families with limited tax liability to receive up to $1,700 per qualifying child as a direct refund. This refundable portion is particularly significant for lower- and middle-income families who might not owe enough in federal taxes to fully use the nonrefundable credit. Navigating the CTC's income phase-outs, qualifying child rules, and interaction with other credits like the Earned Income Tax Credit requires careful attention. This guide breaks down the 2026 rules so you can determine exactly how much you qualify for and how to claim the full credit on your return. For context on how the CTC fits into your broader tax picture, see our guides on [Federal Tax Brackets for 2026](/article/federal-tax-brackets-for-2026-rates-income-thresholds-and-filing-strategies) and [Standard Deduction 2026](/taxes).