The child tax credit is now $2,200 per child in 2026 -- how do I claim it and who qualifies?

The One Big Beautiful Bill Act permanently raised the Child Tax Credit (CTC) from $2,000 to $2,200 per qualifying child, effective starting with the 2025 tax year. The credit is also now indexed to inflation, meaning it will increase slightly each year going forward.

Who qualifies for the $2,200 credit:

• The child must be under age 17 at the end of the tax year
• The child must be your dependent (son, daughter, stepchild, foster child, sibling, or descendant of any of these)
• The child must have a valid Social Security number
• You must have earned income (wages, salary, or self-employment income)
• Income limits apply (see below)

Income phase-out thresholds (2026):

The credit begins to phase out at:

• $200,000 AGI for single filers
• $400,000 AGI for married filing jointly

The credit reduces by $50 for every $1,000 (or fraction thereof) above the threshold.

Refundable portion (ACTC):

Up to $1,700 of the credit is refundable as the Additional Child Tax Credit (ACTC), meaning if the credit exceeds your tax liability, you can receive the difference as a refund. To calculate ACTC, you generally need earned income above $2,500. Use Schedule 8812 to claim both the CTC and ACTC.

How to claim it:

You claim the Child Tax Credit directly on your Form 1040. You do not need to itemize -- it is available whether you take the standard deduction or itemize. List each qualifying child in the Dependents section of your return with their SSN and relationship. TurboTax, H&R Block, and IRS Free File will walk you through it automatically.

Key change for 2026: Because the CTC is now permanent and inflation-indexed, you may see a slightly higher credit amount each year without Congress needing to act.