Child Tax Credit 2026: How Much is It per Kid?
Raising kids is expensive. The IRS knows this, so they offer a “rebate” of up to $2,000 per child. But watch out for the age limit—your 17-year-old might not count anymore. Here is the math.
Amount
$2,000
Per ChildMax
Refundable
~$1,700
Cash Back (Est)Check
Age Limit
Under 17
Strict CutoffRule
Does Your Kid Count?
Not every child gets the $2,000. The IRS has strict rules. Run this quick checklist.
| Test | Requirement | Pass/Fail |
|---|---|---|
| Age | Under 17 | Turned 17? Fail. |
| Relationship | Son/Daughter/Step | Cousin? Maybe. |
| Residency | Lived w/ you > 6mo | Boarding school OK. |
| Support | You pay > 50% bills | Self-sufficient? Fail. |
The “Newborn” Rule
Did you have a baby on December 31st, 2025?
Congratulations! You get the full $2,000 credit for that year. As long as the baby was born before the ball dropped, they count for the whole year.
Credit Value by Age
| Income (Married) | Credit |
|---|---|
| Under $400k | Full $2,000 |
| Over $440k | $0 |
“Can I get cash if I owe $0 taxes?”
YES. This is the best part.
The Child Tax Credit is partially “Refundable.” This creates the “Additional Child Tax Credit (ACTC).”
- Scenario: You owe the IRS $0 in taxes, but you have 2 kids.
- Result: The IRS will send you a refund check for approximately $1,700 per child (Total ~$3,400).
- Requirement: You must have earned at least $2,500 in income (wages) to trigger this refund.
Pro Tip: Divorce & Custody
Only one parent can claim the child. You cannot split the $2,000.
Form 8332 Strategy
Usually, the “Custodial Parent” (who the child sleeps with most nights) gets the credit.
However, the custodial parent can sign Form 8332 to “gift” the credit to the non-custodial parent. This is a powerful negotiation tool in divorce settlements.
However, the custodial parent can sign Form 8332 to “gift” the credit to the non-custodial parent. This is a powerful negotiation tool in divorce settlements.
Frequently Asked Questions
Do I need a Social Security Number?
Yes. The child MUST have a valid SSN to get the $2,000 credit. If the child only has an ITIN, they only get the $500 “Other Dependent” credit.
Why did I get less than $2,000?
You likely make too much money. The credit starts to disappear (phase out) if you are Single earning >$200k or Married earning >$400k.