Qualifies for the $3,600 Child Tax Credit? What IRS Changed in 2026

The $3,600 child tax credit was a temporary expansion that expired after 2021—for tax year 2026, the maximum credit is $2,200 per qualifying child under age 17, with income limits starting at $200,000 for single filers and $400,000 for married couples filing jointly. What are the current income requirements for the child tax credit, and who actually qualifies under the new 2026 rules?

According to the Tax Policy Center, nearly 90% of families with children receive the child tax credit, yet many parents still search for the $3,600 amount not realizing it ended after the American Rescue Plan’s temporary expansion. The IRS announced in January 2026 that while the credit amount remains at $2,200 for this tax year, it will adjust for inflation starting in 2027—marking the first time in decades this benefit automatically increases with the cost of living.

Why Understanding 2026 Child Tax Credit Qualification Matters

This affects you if you have children under 17, recently became a parent or guardian, or are planning your 2026 tax filing strategy. Understanding current qualification criteria could mean the difference between claiming up to $2,200 per child or missing this benefit entirely due to income limits or documentation errors.

The financial stakes are substantial. A family with two qualifying children can reduce their tax bill by $4,400—or receive up to $3,400 as a refund if their tax liability is lower. Families who mistakenly believe they qualify for the expired $3,600 amount may incorrectly calculate their expected refund or miss understanding how current income thresholds affect their eligibility.

Many parents don’t realize that income limits phase out the credit gradually, not all at once. If you earn $210,000 as a single filer, you don’t lose the entire credit—you receive a reduced amount. Additionally, new Social Security number requirements implemented in 2025 now require both parents and children to have valid SSNs, creating potential barriers for mixed-status families that didn’t exist under previous rules.

Who Qualifies for the Child Tax Credit in 2026

What Is the Current Child Tax Credit Amount for 2026?

For tax year 2026, the child tax credit is $2,200 per qualifying child under age 17. The refundable portion—called the Additional Child Tax Credit (ACTC)—can be up to $1,700 per child if the credit exceeds your tax liability.

The $3,600 amount that many parents remember was a one-year enhancement under the 2021 American Rescue Plan that provided $3,600 for children under age 6 and $3,000 for children ages 6-17. That expansion expired after the 2021 tax year and was not renewed. From 2022 through 2024, the credit was $2,000 per child, then increased to $2,200 in 2025 under the One Big Beautiful Bill Act.

Starting in 2027, both the base credit amount and refundable portion will adjust annually for inflation, protecting families from losing purchasing power over time. This marks a significant policy shift—for nearly three decades, the credit amount remained static regardless of rising costs.

What Are the Income Limits for the $2,200 Child Tax Credit?

You qualify for the full $2,200 credit if your modified adjusted gross income (MAGI) doesn’t exceed $200,000 for single filers, heads of household, or qualifying widows, or $400,000 for married couples filing jointly. Above these thresholds, the credit reduces by $50 for every $1,000 of income over the limit.

Modified adjusted gross income for child tax credit purposes typically equals your adjusted gross income from line 11 of Form 1040. For most taxpayers, MAGI and AGI are identical unless you have foreign earned income exclusion, foreign housing exclusion, or income from Puerto Rico or American Samoa that you excluded.

The phase-out creates a gradual reduction, not an immediate cutoff. A single parent earning $210,000 with one qualifying child would see their credit reduced by $500 (10 increments of $50), bringing their credit to $1,700 instead of $2,200. At approximately $244,000 for single filers or $408,000 for joint filers with one child, the credit phases out completely.

How Does Your Child’s Age Affect Credit Eligibility?

Your child must be under age 17 on December 31, 2026, to qualify for the $2,200 child tax credit. If your child turns 17 during 2026, they don’t qualify for the child tax credit but may qualify for the $500 Credit for Other Dependents instead.

This creates planning considerations for parents of children born in early January. A child born January 1, 2010, turns 17 on January 1, 2027—meaning they still qualify for the full credit on your 2026 tax return filed in 2027. However, a child born December 31, 2009, turned 17 on December 31, 2026, disqualifying them from the child tax credit for that tax year.

The age cutoff applies regardless of whether your child is still in high school, living at home, or financially dependent on you. A 17-year-old high school senior you fully support doesn’t qualify for the child tax credit, though they may qualify for the other dependent credit.

What Are the Dependent Qualification Tests for 2026?

To claim the child tax credit, your child must pass eight IRS tests: relationship, age, residency, support, dependent status, citizenship, family income, and Social Security number requirements.

The relationship test requires the child to be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (such as your grandchild, niece, or nephew). Adopted children are treated the same as biological children.

The residency test mandates that your child lived with you for more than half the tax year—at least 183 days for 2026. Temporary absences for school, vacation, medical care, military service, or detention in a juvenile facility count as time lived at home. Divorced or separated parents follow special custody rules where the custodial parent typically claims the credit.

The support test requires that your child didn’t provide more than half their own support during the tax year. Support includes food, lodging, clothing, education, medical care, transportation, and similar necessities. A child with significant earnings or scholarship income who pays their own expenses likely fails this test.

Do You Need a Social Security Number to Claim the Credit?

Starting with tax year 2025 returns, both the taxpayer claiming the credit and each qualifying child must have Social Security numbers valid for employment and issued before the tax return’s due date (including extensions). This represents a significant expansion of documentation requirements.

For married couples filing jointly, at least one spouse must have a valid SSN, though the other spouse may have an Individual Taxpayer Identification Number (ITIN). All qualifying children must have SSNs—children with only ITINs do not qualify for the child tax credit but may qualify for the $500 Credit for Other Dependents.

The SSN must be issued by the Social Security Administration and be valid for employment in the United States. Social Security cards marked “Not Valid for Employment” don’t satisfy this requirement. Additionally, the SSN must be issued on or before the due date of your return, including any filing extensions you obtain.

What You Must Know About Child Tax Credit Qualification

Common Mistakes That Cost Families Thousands in Credits

The most frequent error is miscalculating modified adjusted gross income, particularly for families with investment income, rental properties, or business income. Parents often use their AGI without checking whether they need to add back specific exclusions, potentially claiming the credit when they’re actually over the income threshold.

Many families also make timing mistakes with children’s birthdays. If your child turns 17 in 2026, you cannot claim the $2,200 child tax credit for them on your 2026 return—you’re limited to the $500 other dependent credit instead. This creates a significant reduction in tax benefits that catches parents off guard.

Divorced or separated parents frequently claim the same child, triggering IRS audits and delays. Only the custodial parent—the one with whom the child lived for the greater part of the year—can claim the child tax credit unless specific IRS forms transfer the exemption. Both parents cannot claim the same child even if they share custody 50/50.

How the Child Tax Credit Differs from Other Child-Related Benefits

The child tax credit is distinct from the child and dependent care credit, though both provide tax benefits for families. The child tax credit reduces your tax liability dollar-for-dollar based on the number of qualifying children under 17, regardless of whether you paid for childcare.

The child and dependent care credit, by contrast, reimburses a percentage of actual childcare expenses you paid to enable you to work or look for work. You can claim both credits for the same child—they’re not mutually exclusive—but they serve different purposes and have different qualification criteria.

The child tax credit also differs from the earned income tax credit (EITC), though both benefit families with children. The EITC focuses on low-to-moderate income working families and has different income limits and phase-out calculations. Families may qualify for both the child tax credit and EITC simultaneously, stacking benefits to maximize tax savings.

Understanding Refundable vs. Non-Refundable Portions of the Credit

The child tax credit has two components: a non-refundable portion up to $2,200 and a refundable portion (Additional Child Tax Credit) up to $1,700 per child. Understanding this distinction is critical for families with low tax liability.

The non-refundable portion can reduce your tax liability to zero but cannot generate a refund beyond taxes you’ve already paid. If you owe $1,500 in federal taxes and claim a $2,200 credit for one child, the non-refundable portion eliminates your tax bill entirely, but you don’t receive the remaining $700 as a refund.

The refundable portion works differently. After the credit reduces your tax liability to zero, you can receive up to $1,700 per child as a refund. However, you must have earned income of at least $2,500 to qualify for the refundable portion, and the actual refund equals 15% of your earned income above $2,500, up to the $1,700 maximum per child. Lower-income families may not receive the full $1,700 refund if their earned income is below approximately $13,833.

What to Do Next: Determining Eligibility and Claiming Your Credit

Step 1: Calculate Your Modified Adjusted Gross Income and Verify Qualification

Start by calculating your 2026 modified adjusted gross income to determine if you fall within the income limits. Review your year-to-date earnings, investment income, business income, and other sources of AGI. For most families, your MAGI equals line 11 (AGI) on Form 1040.

Next, verify each child meets all eight qualification tests. Create a checklist for each child: under 17 on December 31, 2026; lived with you more than half the year; didn’t provide more than half their own support; has a valid SSN; meets relationship requirements; is a U.S. citizen, national, or resident alien; claimed as your dependent; and you meet income limits.

Gather required documentation before filing: Social Security cards for you and each qualifying child, proof of residency if custody is disputed, birth certificates or adoption records establishing relationships, and income documentation to calculate support test compliance. The IRS frequently audits child tax credit claims, particularly when divorced parents both claim the same child.

Step 2: Determine Your Credit Amount and Refundable Portion

Calculate your total child tax credit by multiplying $2,200 by the number of qualifying children under 17. If you have three qualifying children, your total credit is $6,600 before any phase-out reduction.

Apply the income phase-out if your MAGI exceeds $200,000 (single) or $400,000 (married filing jointly). For every $1,000 over the threshold, reduce your credit by $50. A married couple earning $420,000 with two children would reduce their $4,400 credit by $1,000 ($50 × 20 increments of $1,000), bringing their credit to $3,400.

Calculate the refundable portion using Schedule 8812. Determine your earned income (wages, salaries, tips, and net self-employment income). If your earned income exceeds $2,500, multiply the excess by 15% to find your maximum refundable amount, capped at $1,700 per qualifying child. A single parent earning $15,000 with one child has earned income of $12,500 above the $2,500 threshold—15% of $12,500 equals $1,875, so they can receive the full $1,700 refundable credit.

Step 3: Claim the Credit on Your Tax Return Using Proper Forms

Report your qualifying children on Form 1040 in the dependents section, including their names, Social Security numbers, and relationship to you. Complete Schedule 8812, Credits for Qualifying Children and Other Dependents, to calculate both the child tax credit and any additional child tax credit refund.

Schedule 8812 walks you through the calculation step-by-step, applying income phase-outs and determining your refundable amount. The form coordinates with other credits like the adoption credit and residential energy credit to ensure you’re claiming all benefits correctly without double-counting.

File your return electronically if possible—electronic filing reduces processing time and allows the IRS to verify Social Security numbers immediately, preventing delays. If claiming the refundable portion, expect your refund to take at least 21 days, though the IRS delays refunds involving the child tax credit until mid-February to combat fraud.

Frequently Asked Questions About Child Tax Credit Qualification

Is the $3,600 Child Tax Credit Still Available in 2026?

No, the $3,600 child tax credit was a temporary expansion under the 2021 American Rescue Plan that expired after tax year 2021. For 2026, the maximum credit is $2,200 per qualifying child under age 17, increased from $2,000 in prior years. The $3,600 amount applied only to children under age 6 during 2021, while children ages 6-17 received $3,000 that year. Those enhanced amounts were not renewed and are no longer available.

What Is the Income Limit for the 2026 Child Tax Credit?

The child tax credit begins phasing out when your modified adjusted gross income exceeds $200,000 for single filers, heads of household, and qualifying widows, or $400,000 for married couples filing jointly. The credit reduces by $50 for every $1,000 of income above these thresholds. There’s no hard cutoff—you may receive a partial credit even if your income exceeds these limits, though the credit eventually phases out completely at higher income levels.

Do I Qualify for the Child Tax Credit If I Make Over $100,000?

Yes, income between $100,000 and $200,000 for single filers or $400,000 for married couples filing jointly qualifies for the full $2,200 credit per child, assuming you meet all other requirements. The phase-out doesn’t begin until you exceed the $200,000/$400,000 thresholds. A single parent earning $150,000 with two qualifying children receives the full $4,400 credit. Only families earning above the threshold amounts face credit reductions.

Can Both Parents Claim the Child Tax Credit for the Same Child?

No, only one parent can claim the child tax credit for any specific child in a given tax year. Generally, the custodial parent—the one with whom the child lived for the greater number of nights during the year—claims the credit. Non-custodial parents can claim the child only if the custodial parent signs Form 8332 releasing the claim to the non-custodial parent. If both parents attempt to claim the same child, the IRS will reject one return and may audit both.

What If My Child Turns 18 in 2026?

If your child turns 18 during 2026, they don’t qualify for the $2,200 child tax credit for that tax year because they must be under age 17 on December 31, 2026. However, if they meet other dependency requirements, you may claim the $500 Credit for Other Dependents instead. Children who turn 17 on December 31, 2026, don’t qualify for the child tax credit either—only children who are 16 or younger on the last day of the year qualify.

Do Foster Children Qualify for the $2,200 Child Tax Credit?

Yes, foster children can qualify for the child tax credit if they meet all eight IRS tests. The child must be placed with you by an authorized placement agency or court order, lived with you for more than half the year, and be a U.S. citizen, national, or resident alien with a valid Social Security number. You must claim the foster child as your dependent, meet income requirements, and the child must be under 17 on December 31, 2026.

How Do I Know If My Child Qualifies as a Dependent?

A child qualifies as your dependent if they meet the qualifying child test: they’re your son, daughter, stepchild, foster child, sibling, or descendant; under age 19 (or under 24 if a full-time student); lived with you more than half the year; didn’t provide more than half their own support; and isn’t filing a joint return with their spouse. The IRS Interactive Tax Assistant tool at IRS.gov can help you determine if your specific situation meets all requirements. If you’re determining tax-related qualifications, you might also want to understand what the IRS actually requires for special needs adoption tax credit, if you’ve adopted children with special needs.

Last Updated: January 11, 2026 — We keep this current with the latest legal developments

This article provides general information about the federal child tax credit and is not tax advice. Tax laws regarding the child tax credit vary and change frequently. AllAboutLawyer.com does not provide tax services. Consult a qualified tax professional for advice specific to your situation.

Stay informed, stay protected. — AllAboutLawyer.com

About the Author

Sarah Klein, JD, is a former family law attorney with over a decade of courtroom and mediation experience. She has represented clients in divorce, custody cases, adoption, Alimony, and domestic violence cases across multiple U.S. jurisdictions.
At All About Lawyer, Sarah now uses her deep legal background to create easy-to-understand guides that help families navigate the legal system with clarity and confidence.
Every article is based on her real-world legal experience and reviewed to reflect current laws.
Read more about Sarah