If you raise a child in the United States and file a tax return, the first credit to check is the Child Tax Credit (CTC). It has a part that reduces tax and a part that is refunded, and both child and parent need a Social Security number. We read the IRS page and set it out.
1. Up to $2,200 per child. A non-refundable credit that cuts your tax.
2. The refundable part is up to $1,700. This is the Additional Child Tax Credit (ACTC), which needs earned income of at least $2,500.
3. Full amount up to $200,000 of income ($400,000 on a joint return). The child must be under 17 at the end of the tax year.
It comes in two parts
| Name | Nature | Amount (IRS page) |
|---|---|---|
| Child Tax Credit (CTC) | Non-refundable — reduces tax owed | Up to $2,200 per qualifying child |
| Additional Child Tax Credit (ACTC) | Refundable — the part paid back when the CTC exceeds tax owed | Up to $1,700 per qualifying child, depending on income |
| Credit for Other Dependents (ODC) | For dependants who do not qualify for the CTC | Up to $500 per dependant |
"Non-refundable" means the credit can take your tax to zero but not below it (our gloss). For households owing little tax, the refundable ACTC is what decides the money actually received. The IRS page attaches no tax year to these amounts and has no sentence about tax year 2026 — the page we read was last updated on 21 September 2026.
What the child must meet
- Under 17 at the end of the tax year
- A son, daughter, stepchild, eligible foster child, brother or sister (step and half included)
- Did not provide more than half of their own support
- Lived with you for more than half the year
- Claimed as a dependant on your return
- Does not file a joint return (other than only to claim a refund)
- A US citizen, US national or US resident alien
Because the test is "under 17", a child who turns 17 on 31 December of the year falls outside it (our reading). A dependant who does not qualify for the CTC can be tested for the ODC of up to $500.
Social Security numbers — where immigrant families trip
The IRS says you (and your spouse on a joint return) and each qualifying child must have a Social Security number valid for employment in the United States, issued before the due date of the return, extensions included.
| Credit | Number required | Gloss (our reading) |
|---|---|---|
| CTC / ACTC | A Social Security number valid for employment | A child with only an ITIN does not qualify for this credit |
| ODC ($500) | SSN, ITIN or ATIN | A dependant with only an ITIN falls here |
It shrinks at higher incomes
Meeting every requirement with annual income of no more than $200,000 ($400,000 on a joint return) gives the full amount per child. Above that, the IRS says, a partial credit may be available. The ODC starts to shrink at the same figures.
The rate of reduction is not on this page, so we have not stated it — it is in the Schedule 8812 instructions.
Worked through (our example)
| Household | Maximum CTC | Maximum refundable within it |
|---|---|---|
| 1 child under 17 | $2,200 | $1,700 |
| 2 children under 17 | $4,400 | $3,400 |
| 2 children + 1 aged 18 | $4,400 + ODC $500 | $3,400 |
The table multiplies the IRS "up to per child" amounts by the number of children. The actual refund depends on earned income (the ACTC requires at least $2,500), and that formula is not on this page. Whether the ODC is refundable is not stated on this page, so it is left out of the refundable column.
How to claim
Enter your children on Form 1040 and attach Schedule 8812. If unsure about eligibility, the IRS Interactive Tax Assistant can check it.
Checklist
- ☐ The child is under 17 on 31 December
- ☐ The child and you (and your spouse) have SSNs valid for employment issued before the filing deadline
- ☐ The child lived with you for more than half the year
- ☐ Whether income exceeds $200,000 ($400,000 joint)
- ☐ Schedule 8812 attached
Questions that remain
Can it be reflected in my pay in advance?
Withholding is adjusted through Form W-4 — what comes out of pay is set out in the US paycheck calculator. We did not read the W-4's section on children this time.
Is it the same as a childcare benefit?
No. The account that handles childcare costs pre-tax is in the Dependent Care FSA.
Do states have one too?
It varies by state and was not read this time — state income taxes are in US state taxes.
Sources
- IRS, Child Tax Credit — original (Page Last Reviewed or Updated: 21-Sep-2026; checked 7 October 2026). $2,200, $1,700, $2,500, $200,000 and $400,000, under 17, the SSN requirement, ODC $500, Form 1040 and Schedule 8812.
- Not read. The Schedule 8812 instructions (the reduction rate and the ACTC formula), the dependant tests in Publication 501, state child credits, Form W-4.
- Our arithmetic and reading. The $4,400 and $3,400 table, the 31 December birthday point, the ITIN gloss.
Where to check further
- IRS Interactive Tax Assistant — whether your child qualifies.
- Tax brackets — US tax brackets.
Written on 7 October 2026. The amounts and requirements are set out from the IRS original; the table arithmetic and glosses are ours. This is not tax advice.
