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Child Tax Credit

Up to $2,200 per qualifying child under 17. Partially refundable — you may get money back even if you owe no tax.

Full explanation

The Child Tax Credit provides up to $2,200 per qualifying child under age 17 (for 2026, per OBBB). The child must be a US citizen, have a valid SSN, live with you for more than half the year, and be claimed as your dependent. The credit phases out at higher incomes ($200,000 single, $400,000 married filing jointly). A portion of the credit is refundable through the Additional Child Tax Credit — meaning you can get it even if your tax bill is $0.

Source: IRS Publication 972 — Child Tax Credit

Tax education only. Source: IRS Publication 972 — Child Tax Credit.