| Credit | Maximum Credit Amount for Tax Year 2025 | Maximum Credit Amount for Tax Year 2026 |
|---|---|---|
| Child Tax Credit (CTC) | $2,200 | $2,200 |
| Additional Child Tax Credit (ACTC) | $1,700 | $1,700 |
| Credit for Other Dependents (ODC) | $500 | $500 |
Source: Internal Revenue Service
Income Limits Phase Out for the Child Tax Credit
For tax years 2025 (taxes paid in 2026) and 2026 (taxes paid in 2027), the income limit per return for the CTC is:
| CTC Income Phase-Out Limits (2025 & 2026) | |||
|---|---|---|---|
| Single | Head of Household | Married Filing Separately | Married Filing Jointly |
| $200,000 | $200,000 | $200,000 | $400,000 |
Source: Internal Revenue Service
Once your modified adjusted gross income (MAGI) passes the threshold for your filing status, your maximum refund eligibility is reduced by $50 for every $1,000, or part of $1,000, above the limit.
For example, if you’re a single filer with one child and a MAGI of $215,000, it’s $15,000 over the $200,000 threshold. That’s 15 increments of $1,000, each cutting the credit by $50, for a total reduction of $750 (15 x $50). Instead of the full $2,200, the maximum CTC you can receive is $1,450.
Refundable Portion of the Child Tax Credit
The Additional Child Tax Credit (ACTC) is the refundable portion of the CTC. If your tax bill is smaller than your Child Tax Credit, you can get up to $1,700 per child back as a refund. To be eligible for the ACTC, your earned income needs to be $2,500 or more.
To determine how much you’ll get back with your ACTC:
- Determine your unused CTC: Take your total CTC (after any phase-out reduction) and subtract the amount used to reduce your tax bill. This is your refundable ceiling, capped at $1,700 per qualifying child.
- Subtract $2,500 from your total earned income.
- Multiply your earned income that exceeds $2,500 by 15%.
- Compare that number to the unused portion of your CTC (within the $1,700 ACTC cap).
- Your ACTC equals the lesser of your unused CTC ceiling (step 1) or your earned income calculation (step 3).
Note: Since the ACTC comes out of your total Child Tax Credit, it phases out under the same MAGI limits.
Credit for Other Dependents
If your dependent doesn’t qualify for the CTC — whether because they’re 17 or older, don’t meet the residency or relationship rules, or are a non-child dependent like an elderly parent or other adult relative you support — you may still qualify for the Credit for Other Dependents (ODC).
The ODC is worth up to $500 per dependent and is nonrefundable, meaning it can only reduce your tax bill to zero. The same income limits apply, phasing out starting at $200,000 MAGI, or $400,000 for joint filers.
| ODC Income Phase-Out Limits (2025 & 2026) | |||
|---|---|---|---|
| Single | Head of Household | Married Filing Separately | Married Filing Jointly |
| $200,000 | $200,000 | $200,000 | $400,000 |
Source: Internal Revenue Service
To find out if you can claim these credits, you can also use the IRS Tax Assistant Tool to see if your child qualifies.
