Child Tax Credit 2026: Complete Guide to Eligibility, Amounts, and OBBBA Changes
Abstract
This guide provides a comprehensive overview of the Child Tax Credit (CTC) for the 2026 tax year under the One Big Beautiful Bill Act (OBBBA). It covers eligibility requirements, credit amounts, phaseout thresholds, and refundability rules.
Key Findings
CTC doubled to $2,200 under OBBBA
OBBBA doubled the Child Tax Credit to $2,200 per qualifying child, indexed to inflation.
Up to $1,700 refundable
Up to $1,700 of the CTC is refundable as the Additional Child Tax Credit (ACTC).
Phaseout at $200K/$400K
The CTC phases out at $200,000 (single) and $400,000 (married) MAGI.
Methodology
Based on the statutory text of OBBBA (P.L. 119-1), IRS Publication 972, and Revenue Procedure 2025-25.
Data & Findings
The table below shows how the Child Tax Credit phases out for single and married filers at various income levels.
| MAGI | Single Filer CTC | Married Filer CTC | Per-Child Credit | Refundable Portion |
|---|---|---|---|---|
| $50,000 | $2,200 | $2,200 | $2,200 | Up to $1,700 |
| $100,000 | $2,200 | $2,200 | $2,200 | Up to $1,700 |
| $150,000 | $2,200 | $2,200 | $2,200 | Up to $1,700 |
| $200,000 | $2,200 | $2,200 | $2,200 | Up to $1,700 |
| $210,000 | $1,700 | $2,200 | Varies | Up to $1,700 |
| $300,000 | $0 | $2,200 | Varies | Up to $1,700 |
| $400,000 | $0 | $2,200 | $2,200 | Up to $1,700 |
| $410,000 | $0 | $1,700 | Varies | Up to $1,700 |
| $500,000 | $0 | $0 | Varies | Up to $1,700 |
| $1,000,000 | $0 | $0 | Varies | Up to $1,700 |
Discussion & Implications
The CTC is one of the most significant federal tax benefits for families. Under OBBBA, the credit is doubled vs pre-TCJA law and indexed to inflation. The refundable portion is critical for lower-income families.
References
- One Big Beautiful Bill Act, P.L. 119-1 (2025).
- IRS. (2026). Publication 972: Child Tax Credit.
- IRS Revenue Procedure 2025-25.
- Internal Revenue Code Section 24, as amended by OBBBA.
- Tax Foundation. (2025). Analysis of OBBBA Child Tax Credit Provisions.