Your family qualifies for the Child Tax Credit in tax year 2026 if your child is under 17 at the end of the year, lives with you more than half the year, and has a Social Security number (SSN) valid for work. At least one parent needs a valid SSN too. The credit gets smaller above $200,000 of income, or $400,000 if you're married filing jointly.
The SSN rule for parents is spelled out in the Internal Revenue Service (IRS) instructions for Schedule 8812, the form you use to claim the credit. A lot of families read the IRS pages and still can't tell where they land. Part of the reason is that the rules changed in 2025, and the parent SSN requirement is the biggest change.
Who qualifies for the Child Tax Credit in 2026?
To count, a child has to pass every test below. The IRS calls a child who passes a "qualifying child."
Test | What it means for tax year 2026 |
|---|---|
Age | Under 17 on December 31, 2026 |
Relationship | Your son, daughter, stepchild, foster child, sibling, half-sibling, or step-sibling, or a descendant of one of them (like a grandchild, niece, or nephew) |
Residency | Lived with you for more than half of 2026 |
Support | Didn't pay for more than half of their own support |
Dependent | You claim the child as a dependent on your return |
Joint return | Doesn't file a joint return, unless it's only to claim a refund |
Citizenship | U.S. citizen, U.S. national, or U.S. resident alien |
SSN | Has an SSN valid for work, issued by your return's due date |
If your child passes, the credit is worth up to $2,200 per child for tax year 2026, according to the IRS Child Tax Credit page. The One Big Beautiful Bill Act, the federal tax law signed in July 2025, made the credit permanent at that level, with inflation adjustments in later years.
How much of it you actually receive depends on your tax bill. Our guide to how much the Child Tax Credit is worth in 2026 walks through that math, including the refundable part.
What are the income limits for the Child Tax Credit?
The IRS measures your income using modified adjusted gross income (MAGI). For most families, MAGI is the same as adjusted gross income (AGI). AGI is your total income minus certain adjustments, and it's printed on your Form 1040.
The credit starts to shrink above these amounts:
Filing status | Credit starts to shrink above (tax year 2026) |
|---|---|
Married filing jointly | $400,000 |
All other filers (single, head of household, married filing separately) | $200,000 |
Above that line, the credit drops by $50 for every $1,000 of income, or part of $1,000, over the limit, per the Schedule 8812 instructions. The reduction comes off your total credit, not off each child.
Here's how that plays out. You file as head of household with two qualifying kids. Your credit starts at $4,400. Your MAGI is $212,500, which is $12,500 over the limit. That counts as 13 chunks of $1,000, so your credit drops by $650. Using the Schedule 8812 phase-out rule, you could still claim up to $3,750.
A lower income doesn't disqualify you. It can limit how much comes back to you as a refund.
What are the Social Security number rules for the Child Tax Credit?
This is where most families get confused, because the rules cover two people: the child and the parent.
The child needs an SSN that's valid for work. It has to be issued by your return's due date, including extensions. An Individual Taxpayer Identification Number (ITIN), an ID the IRS gives people who can't get an SSN, doesn't count for the child. Neither does an adoption taxpayer identification number (ATIN).
The parent is covered by the 2025 law. Starting with tax year 2025, you need an SSN valid for work, issued by your return's due date. If you file jointly, only one spouse needs one.
Your family's situation | Child Tax Credit for tax year 2026? |
|---|---|
You file alone, you have a valid SSN, and your child has a valid SSN | Yes, if every other test is met |
You file jointly, one spouse has an SSN, the other has an ITIN, and your child has an SSN | Yes, if every other test is met |
Neither parent has a valid SSN | No. Check the Schedule 8812 instructions for other options |
Your child has an ITIN instead of an SSN | Not for that child. They may count for the credit for other dependents |
Say you and your spouse file jointly. You have an SSN, your spouse has an ITIN, and both kids have SSNs. You can claim the Child Tax Credit for both kids, because only one of you needs the SSN.
The timing of the SSN matters as well. An SSN issued after your return's due date doesn't count for that year, as the Schedule 8812 instructions explain.
What if my child is 17 or older or doesn't have an SSN?
You may still get a smaller credit. The credit for other dependents is worth up to $500 per dependent for tax year 2026, according to the IRS overview of tax benefits for parents and families.
It covers dependents who don't qualify for the Child Tax Credit. That can include a 17- or 18-year-old, a college student, a child with an ITIN, or an aging parent you support.
Child Tax Credit | Credit for other dependents | |
|---|---|---|
Most per person (tax year 2026) | $2,200 | $500 |
Age | Under 17 | Any age |
ID the dependent needs | SSN valid for work | SSN, ITIN, or ATIN |
Can part of it come back as a refund? | Yes, partly | No |
Income where it shrinks | $200,000 ($400,000 married filing jointly) | Same limits |
Because the credit for other dependents isn't refundable, the $500 can lower your tax bill, even to zero, but it won't send you money beyond that.
Can both parents claim the Child Tax Credit for the same child?
No. Only one person can claim the credit for a given child.
Usually that's the parent the child lived with for more of the year, called the custodial parent. The custodial parent can let the other parent claim the child by signing Form 8332. If two people claim the same child, IRS tie-breaker rules decide who gets the credit. Those rules generally favor the parent the child lived with longer.
What this means for you
Before you file, run through these checks:
- Check each child against the first table. Watch birthdays closely. A child who turns 17 at any point in 2026 won't qualify for 2026.
- Look at your income. Your AGI from last year's return is a good starting point for estimating this year's MAGI.
- Confirm the SSNs. You need one valid SSN for you or your spouse, plus one for each child. If one is missing, apply well before your return is due.
- Sort your dependents. Put each one in the Child Tax Credit column or the $500 column.
You claim both credits on Schedule 8812. Our step-by-step instructions for completing Schedule 8812 go line by line. For how to claim where you live, see our Child Tax Credit articles, which include guides for California and Texas.
If you'd rather talk it through with a person, you can email us at hello@turnout.co. You'll find more plain-language guides on the Turnout blog.
FAQ
My child turned 17 in December. Can I still get the Child Tax Credit? No, you can't claim it for that child for 2026. The IRS checks age on December 31, so a child who turns 17 at any point that year doesn't qualify. You may be able to claim the $500 credit for other dependents instead.
I have an ITIN, not an SSN. Can I get the Child Tax Credit? If you file jointly and your spouse has an SSN valid for work, yes, as long as every other test is met. If neither of you has one, the 2025 law doesn't allow the credit. Check the Schedule 8812 instructions to see what else you may be able to claim.
Can I claim a grandchild I'm raising? Yes, if your grandchild passes every test in the first table. If the child's parent lives with you and could also claim the child, tie-breaker rules usually favor the parent. Talk it over as a family before anyone files.
I missed the credit on a past return. Can I still get it? You may be able to file an amended return, Form 1040-X, for that year. Time limits apply, so check which years are still open. Our Form 8812 guide covers claiming credits you missed.
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