Child Tax Credit · CTC
Up to $2,200 Per Qualifying Child.
Potential maximum CTC before income and tax-liability limits| Qualifying children | Up to |
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| 1 child | $2,200 |
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| 2 children | $4,400 |
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| 3 children | $6,600 |
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| 4 children | $8,800 |
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| 5 children | $11,000 |
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More than five? The same per-child maximum applies. Up to $1,700 per child may be refundable as the Additional Child Tax Credit; this is part of the CTC, not an extra credit.
How to qualify for CTC
- Generally, the child must be under 17 at year-end, meet the relationship test, live with you more than half the year, and be claimed as your dependent.
- The child must not provide more than half their own support and must meet citizenship/residency and joint-return rules. Exceptions may apply.
- You—or one spouse on a joint return—and each qualifying child need a valid employment-authorized SSN issued by the return due date, including extensions.
- The credit starts to decrease above $200,000 modified AGI, or $400,000 for married filing jointly.
- The refundable portion generally depends on earned income over $2,500 and other limits.
IRS CTC eligibility →Earned Income Credit · EIC / EITC
Up to $8,231 for Eligible Workers.
2026 maximum EITC by qualifying children| Qualifying children | Up to |
|---|
| 0 | $664 |
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| 1 | $4,427 |
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| 2 | $7,316 |
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| 3+ | $8,231 |
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Your amount depends on earned income, adjusted gross income, filing status, and qualifying children. CTC and EITC have different child-eligibility rules.
How to qualify for EITC
- Have earned income from work or self-employment and meet the income limits. Investment income must be $12,200 or less.
- You, your spouse if filing jointly, and qualifying children need valid SSNs by the return due date, including extensions.
- Meet citizenship/residency and filing-status rules; do not file Form 2555. Special rules apply to separated spouses.
- A qualifying child must meet relationship, age, U.S. residency, and joint-return tests. Generally, under 19, or under 24 if a full-time student, and younger than you; disability exceptions apply.
- Without a qualifying child, generally be age 25–64, live in the U.S. more than half the year, and not be another taxpayer's dependent or qualifying child.
IRS EITC eligibility →2026 EITC income limits
Both earned income and AGI must be below the applicable limit. Being below the limit does not guarantee the maximum credit.
| Children | Other eligible filers* | Joint filers |
|---|
| 0 | $19,540 | $26,820 |
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| 1 | $51,593 | $58,863 |
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| 2 | $58,629 | $65,899 |
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| 3+ | $62,974 | $70,244 |
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*Includes eligible separated spouses under special rules.