How the $2,200 IRS child tax credit works: Eligibility rules, limits and what to know

The Internal Revenue Service (IRS) offers various tax credits and deductions to help taxpayers reduce their tax liability or increase their refund amount.

One of these benefits is the Child Tax Credit (CTC), which offers up to $2,200 per qualifying child to reduce your tax liability—meaning you pay less in taxes. However, it is non-refundable.

Who is eligible for the Child Tax Credit?

To qualify for the Child Tax Credit, each qualifying child must have a Social Security number (SSN) valid for employment in the United States, issued before the due date of your tax return.

A taxpayer’s child qualifies for the 2026 tax year if they meet the following criteria:

• Are under age 17 at the end of the year
• Are your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece, or nephew)
• Did not provide more than half of their own financial support during the tax year
• Lived with you for more than half of the year
• Are properly claimed as a dependent on your tax return
• Do not file a joint return with their spouse for the tax year (or file it only to claim a refund of withheld income tax or estimated tax payments)
• Are a U.S. citizen, U.S. national, or resident alien

Income limits to claim the Child Tax Credit

Taxpayers qualify for the full amount of the Child Tax Credit for each qualifying child if they meet all eligibility criteria and their annual income does not exceed the following thresholds: $200,000 for single filers or $400,000 for married couples filing jointly.

The deadline to claim the Child Tax Credit for the 2025 tax year was April 15, but it is extended to October 15 for those who requested a tax filing extension.

The IRS notes that while the Child Tax Credit itself is non-refundable, if you have little to no federal income tax liability, you may qualify for the Additional Child Tax Credit (ACTC). This credit offers up to $1,700 per qualifying child depending on your income. You must have an earned income of at least $2,500 to be eligible for this refundable credit.

For more information, visit the official Internal Revenue Service (IRS) website.

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