How much is the child tax credit in 2025 and 2026?

Under the One Big Beautiful Bill Act (signed into law July 4, 2025), the child tax credit is $2,200 per qualifying child under 17. This is up from $2,000 under the expired TCJA. The credit is permanent and indexed to inflation starting in 2026.

What is the Trump Account for new parents?

The OBBBA created the Trump Account — a $1,000 one-time government contribution to a savings account for children born 2025–2028. This is a separate benefit from the child tax credit, not a tax credit itself.

Who qualifies for the child tax credit?

You can claim the CTC for each qualifying child under age 17 who is a U.S. citizen, national, or resident alien, has a valid Social Security number, and is claimed as a dependent on your return. The child must have lived with you for more than half the year, and the return also has to meet the taxpayer identification rules for the parent side of the return.

Do parents need Social Security numbers to claim the child tax credit?

For 2025 returns filed in 2026, yes in a narrower way than many families expect. The qualifying child still needs a valid Social Security number, and the taxpayer side of the return must now include a work-eligible Social Security number for the filer or for one spouse on a joint return. On a joint return, the other spouse can still use an ITIN if it was issued by the due date of the return.

What is the income limit for the child tax credit?

The CTC begins to phase out at $200,000 for single filers and $400,000 for married filing jointly. The credit is reduced by $50 for every $1,000 of income above the threshold.

Is the child tax credit refundable?

Partially. The "additional child tax credit" (ACTC) allows you to receive up to $1,700 per child as a refund even if you owe no federal income tax. The refundable amount is limited to 15% of your earned income above $2,500.

How does the OBBBA compare to the expired TCJA?

The OBBBA increased the per-child credit from $2,000 to $2,200 and made it permanent with inflation indexing. The phase-out thresholds and structure remain the same. Without the OBBBA, the TCJA provisions would have expired and the credit would have dropped to $1,000.

Can I claim the child tax credit for a stepchild or foster child?

Stepchildren qualify for the CTC under the same rules as biological children. Foster children may qualify if they were placed with you by an authorized agency and lived with you for more than half the year.

What happens to the child tax credit when my child turns 17?

The child tax credit is only available for children under 17 at the end of the tax year. Once your child turns 17, they no longer qualify for the CTC, though you may still claim them as a dependent for the $500 credit for other dependents.

How does the child tax credit affect my tax refund?

The CTC first reduces your tax liability dollar-for-dollar. If the credit exceeds your tax bill, the refundable portion (up to $1,700 per child) can boost your refund. A family with 2 kids and modest income could see their refund increase by $3,400 or more under the new law.

Do I need to do anything to get the higher credit?

No special application is needed. When you file your tax return and claim your qualifying children, the higher credit amount will apply automatically. But do not ignore the identification rules: each qualifying child needs a valid Social Security number, and the taxpayer side of the return must also satisfy the current Social Security number or ITIN rules.

How does this calculator work?

We calculate your child tax credit under current law (OBBBA, $2,200/child) and compare it to the pre-OBBBA amount ($2,000/child under the expired TCJA), applying the income-based phase-out rules to show your net credit under each scenario.

How much is the child tax credit in 2025 and 2026?

Under the One Big Beautiful Bill Act (signed into law July 4, 2025), the child tax credit is $2,200 per qualifying child under 17. This is up from $2,000 under the expired TCJA. The credit is permanent and indexed to inflation starting in 2026.

What is the Trump Account for new parents?

The OBBBA created the Trump Account — a $1,000 one-time government contribution to a savings account for children born 2025–2028. This is a separate benefit from the child tax credit, not a tax credit itself.

Who qualifies for the child tax credit?

You can claim the CTC for each qualifying child under age 17 who is a U.S. citizen, national, or resident alien, has a valid Social Security number, and is claimed as a dependent on your return. The child must have lived with you for more than half the year, and the return also has to meet the taxpayer identification rules for the parent side of the return.

Do parents need Social Security numbers to claim the child tax credit?

For 2025 returns filed in 2026, yes in a narrower way than many families expect. The qualifying child still needs a valid Social Security number, and the taxpayer side of the return must now include a work-eligible Social Security number for the filer or for one spouse on a joint return. On a joint return, the other spouse can still use an ITIN if it was issued by the due date of the return.

What is the income limit for the child tax credit?

The CTC begins to phase out at $200,000 for single filers and $400,000 for married filing jointly. The credit is reduced by $50 for every $1,000 of income above the threshold.

Is the child tax credit refundable?

Partially. The "additional child tax credit" (ACTC) allows you to receive up to $1,700 per child as a refund even if you owe no federal income tax. The refundable amount is limited to 15% of your earned income above $2,500.

How does the OBBBA compare to the expired TCJA?

The OBBBA increased the per-child credit from $2,000 to $2,200 and made it permanent with inflation indexing. The phase-out thresholds and structure remain the same. Without the OBBBA, the TCJA provisions would have expired and the credit would have dropped to $1,000.

Can I claim the child tax credit for a stepchild or foster child?

Stepchildren qualify for the CTC under the same rules as biological children. Foster children may qualify if they were placed with you by an authorized agency and lived with you for more than half the year.

What happens to the child tax credit when my child turns 17?

The child tax credit is only available for children under 17 at the end of the tax year. Once your child turns 17, they no longer qualify for the CTC, though you may still claim them as a dependent for the $500 credit for other dependents.

How does the child tax credit affect my tax refund?

The CTC first reduces your tax liability dollar-for-dollar. If the credit exceeds your tax bill, the refundable portion (up to $1,700 per child) can boost your refund. A family with 2 kids and modest income could see their refund increase by $3,400 or more under the new law.

Do I need to do anything to get the higher credit?

No special application is needed. When you file your tax return and claim your qualifying children, the higher credit amount will apply automatically. But do not ignore the identification rules: each qualifying child needs a valid Social Security number, and the taxpayer side of the return must also satisfy the current Social Security number or ITIN rules.

How does this calculator work?

We calculate your child tax credit under current law (OBBBA, $2,200/child) and compare it to the pre-OBBBA amount ($2,000/child under the expired TCJA), applying the income-based phase-out rules to show your net credit under each scenario.

Child Tax Credit 2025–2026: How Much Do You Get?

The One Big Beautiful Bill Act raised the child tax credit from $2,000 to $2,200 per child — a $200 increase per child, permanent with inflation indexing. A family with 3 kids gets $600 more per year under current law.

David Duley· Founder & CEO

Published March 29, 2026

Reviewed by Jon Ragsdale for factual accuracy, source quality, and clarity.

The child tax credit is one of the most direct ways tax policy affects household cash flow. When the credit changes, many families feel it immediately in refunds, withholding, and year-end tax bills. This calculator applies to tax years 2025 and 2026 (both $2,200 per child). The credit is indexed to inflation starting in 2026, so future years may differ slightly.

PRIA treats the child tax credit as a policy-risk issue because it sits at the intersection of family budgets and legislative action. The OBBBA resolved the TCJA expiration risk, but future legislation could still change the credit amount, refundability rules, or phaseout thresholds.

If you want the broader family-policy context, including the new parent-side Social Security number rule and the related dependent-care changes, read our Child Tax Credit and Family Policy in 2026 explainer.

The child tax credit is now $2,200 per child under the One Big Beautiful Bill Act, signed into law July 4, 2025 — up from $2,000 under the expired TCJA. Enter your details to see your credit under current law.

How PRIA Approached This

This calculator was written by David Duley and reviewed by Jon Ragsdale. PRIA treats tools like this as household policy-risk explainers, not generic widgets. We separate current law from proposals when relevant, translate public rules into plain English, and present the output as an educational estimate rather than personalized advice.

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Frequently Asked Questions

How much is the child tax credit in 2025 and 2026?: Under the One Big Beautiful Bill Act (signed into law July 4, 2025), the child tax credit is $2,200 per qualifying child under 17. This is up from $2,000 under the expired TCJA. The credit is permanent and indexed to inflation starting in 2026.
What is the Trump Account for new parents?: The OBBBA created the Trump Account — a $1,000 one-time government contribution to a savings account for children born 2025–2028. This is a separate benefit from the child tax credit, not a tax credit itself.
Who qualifies for the child tax credit?: You can claim the CTC for each qualifying child under age 17 who is a U.S. citizen, national, or resident alien, has a valid Social Security number, and is claimed as a dependent on your return. The child must have lived with you for more than half the year, and the return also has to meet the taxpayer identification rules for the parent side of the return.
Do parents need Social Security numbers to claim the child tax credit?: For 2025 returns filed in 2026, yes in a narrower way than many families expect. The qualifying child still needs a valid Social Security number, and the taxpayer side of the return must now include a work-eligible Social Security number for the filer or for one spouse on a joint return. On a joint return, the other spouse can still use an ITIN if it was issued by the due date of the return.
What is the income limit for the child tax credit?: The CTC begins to phase out at $200,000 for single filers and $400,000 for married filing jointly. The credit is reduced by $50 for every $1,000 of income above the threshold.
Is the child tax credit refundable?: Partially. The "additional child tax credit" (ACTC) allows you to receive up to $1,700 per child as a refund even if you owe no federal income tax. The refundable amount is limited to 15% of your earned income above $2,500.
How does the OBBBA compare to the expired TCJA?: The OBBBA increased the per-child credit from $2,000 to $2,200 and made it permanent with inflation indexing. The phase-out thresholds and structure remain the same. Without the OBBBA, the TCJA provisions would have expired and the credit would have dropped to $1,000.
When did the new child tax credit take effect?: The OBBBA was signed into law on July 4, 2025, with CTC provisions applying to tax years 2025 and 2026 (both $2,200 per child). The credit is indexed to inflation starting in 2026, so future years may differ slightly.
Can I claim the child tax credit for a stepchild or foster child?: Stepchildren qualify for the CTC under the same rules as biological children. Foster children may qualify if they were placed with you by an authorized agency and lived with you for more than half the year.
What happens to the child tax credit when my child turns 17?: The child tax credit is only available for children under 17 at the end of the tax year. Once your child turns 17, they no longer qualify for the CTC, though you may still claim them as a dependent for the $500 credit for other dependents.
How does the child tax credit affect my tax refund?: The CTC first reduces your tax liability dollar-for-dollar. If the credit exceeds your tax bill, the refundable portion (up to $1,700 per child) can boost your refund. A family with 2 kids and modest income could see their refund increase by $3,400 or more under the new law.
Do I need to do anything to get the higher credit?: No special application is needed. When you file your tax return and claim your qualifying children, the higher credit amount will apply automatically. But do not ignore the identification rules: each qualifying child needs a valid Social Security number, and the taxpayer side of the return must also satisfy the current Social Security number or ITIN rules.
How does this calculator work?: We calculate your child tax credit under current law (OBBBA, $2,200/child) and compare it to the pre-OBBBA amount ($2,000/child under the expired TCJA), applying the income-based phase-out rules to show your net credit under each scenario.

The child tax credit is now permanent at $2,200. See exactly how much your family gets under current law.

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Child Tax Credit Calculator: The Short Answer

If you have qualifying children, the child tax credit can reduce your federal tax bill dollar for dollar and, in some cases, increase your refund. The policy risk is that the credit amount, refundability rules, and phaseout thresholds can all change with legislation. The same household can have a meaningfully different tax result under different congressional outcomes.

What Changed Under the OBBBA?

The One Big Beautiful Bill Act, signed into law on July 4, 2025, made the following changes to the child tax credit:

Credit increase: $2,200 per qualifying child under 17, up from $2,000 under the expired TCJA
Permanent with indexing: The credit is no longer subject to a sunset date and is indexed to inflation starting in 2026
Phase-out unchanged: The credit still phases out at $200,000 (single) / $400,000 (married filing jointly) at $50 per $1,000 over the threshold
Refundability: The additional child tax credit (refundable portion) remains capped at $1,700 per child for 2026
Narrower taxpayer identification rule: the child still needs a valid Social Security number, and the taxpayer side of the return now also has to satisfy the newer Social Security number rule for the filer or one spouse on a joint return

New parents born 2025–2028 may also qualify for a $1,000 government deposit into a Trump Account — a separate savings account benefit, not part of the child tax credit.

Who Benefits Most?

The biggest winners are families with multiple children. A married couple with three kids sees their CTC rise from $6,000 to $6,600 — a $600 increase. However, high-income households above the phase-out thresholds see no benefit, as the credit is fully reduced before they can claim it.

Why Refundability Matters

The sticker amount of a credit is not always the amount a household can actually use. Families with lower tax liability may care just as much about the refundable portion as the headline credit amount. That is why structure matters, not just the top-line number in a bill summary.

If lawmakers raise the credit but leave refundability constrained, the benefit can skew toward households with enough tax liability to use the full amount. If they expand refundability, the effect reaches deeper into working-family budgets.

Why the CTC Is No Longer at Risk of Expiration

The OBBBA permanently set the child tax credit at $2,200 per child with inflation indexing and no expiration date. Before the OBBBA, the TCJA’s $2,000 credit was set to revert to $1,000 at the end of 2025. That expiration risk is now fully resolved. The policy risk going forward is future legislative changes — not expiration.

What To Watch Next

Keep an eye on three levers: the per-child amount, the refundable portion, and the income phaseout thresholds. Those details determine whether a credit change is modest, meaningful, or mostly symbolic for your family.

Related Analysis

Child Tax Credit and Family Policy in 2026 — Understand the new parent SSN rule and related child care changes
Lifetime Tax Calculator — Calculate your total lifetime tax burden