The Child Tax Credit (CTC) is a non-refundable credit that allows people with a qualifying child to reduce their tax liability. This benefit serves as a primary tool for American families to offset the costs of raising children, directly lowering the amount of tax owed to the federal government.
The Additional Child Tax Credit (ACTC) is a refundable part of the CTC. ACTC allows certain taxpayers who are eligible for the CTC to receive a refund if the CTC is more than their tax liability. This ensures that even families with lower tax obligations can benefit from the program through direct payments.
Credit for Other Dependents (ODC) is a non-refundable credit for taxpayers with dependents who are not eligible for the CTC/ACTC. This provides a secondary tier of support for families caring for older children or adult dependents who meet specific residency and support criteria.
Technical Summary Table: 2026 Benefit Specifications
| Feature | Child Tax Credit (CTC) | Additional Child Tax Credit (ACTC) | Credit for Other Dependents (ODC) |
|---|---|---|---|
| Maximum Amount | $2,200 per child | $1,700 per child | $500 per dependent |
| Refundability | Non-Refundable | Refundable | Non-Refundable |
| Age Limit | Under 17 | Under 17 | No age limit |
| Income Threshold (Single) | $200,000 | $200,000 | $200,000 |
| Income Threshold (Joint) | $400,000 | $400,000 | $400,000 |
| Minimum Earned Income | N/A | $2,500 | N/A |
Who qualifies for the Child Tax Credit/Additional Child Tax Credit
To qualify for the Child Tax Credit, you (or your spouse, if married filing jointly,) and each qualifying child must have a Social Security number that is valid for employment in the United States and issued before the due date of the tax return (including extensions).
Additionally, to be a qualifying child for the 2025 and 2026 tax years, your child generally must:
Be under 17 at the end of the tax year. Be 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). Not provide more than half of his or her own support for the tax year. Have lived with you for more than half the tax year. Be claimed as a dependent on your return. Not file a joint return for the year (or filed the joint return only to claim a refund of taxes withheld or estimated taxes). Be a U.S. citizen, U.S. National or a U.S. resident alien.
The Child Tax Credit is worth up to $2,200 per qualifying child. If you have little or no federal income tax liability, you may qualify for the Additional Child Tax Credit, up to $1,700 per qualifying child depending on your income. You must have earned income of at least $2,500 to be eligible for the ACTC.
You qualify for the full amount of the Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return). Parents and guardians with higher incomes may be eligible to claim a partial credit.
Refund Timing and IRS Processing
If you claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS cannot issue these refunds before mid-February. This applies to the entire refund, even the portion not associated with these credits.
Check Where’s My Refund in mid-to late February for your personalized refund date. Where’s My Refund is updated once a day and remains the best way to check the status of your refund. Taxpayers should ensure all documentation is accurate to avoid processing delays during the peak audit season.
Who qualifies for the Credit for Other Dependents
If you do not meet the criteria to claim the Child Tax Credit or Additional Child Tax Credit, you may qualify for the Credit for Other Dependents (ODC) for your child or dependent. They must be claimed as a dependent on your tax return and be a U.S. citizen, U.S. national, or U.S. resident alien.
They must have a Social Security number, Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN). The maximum credit amount is $500 for each dependent and begins to decrease in value if your adjusted gross income exceeds $200,000 ($400,000 for married filing jointly). Unlike the CTC, the ODC does not require the dependent to be under age 17, making it applicable for college students or elderly parents living under your care.
How to determine eligibility and claim the credits
Use the Interactive Tax Assistant on the official IRS portal to see if you’re eligible to claim the CTC, ACTC or ODC. Identifying eligibility early prevents filing errors that can trigger long-term audits or repayment demands.
If you qualify, claim the CTC/ACTC or ODC by entering your children and other dependents on Form 1040, U.S. Individual Income Tax Return, and attaching a completed Schedule 8812, Credits for Qualifying Children and Other Dependents.
Other tax credits for families
If you qualify for the Child Tax Credit, you may also qualify for these complementary tax credits: Child and Dependent Care Credit for expenses related to childcare while you work or look for work; Earned Income Tax Credit for low-to-moderate-income working individuals and couples; Adoption Credit and Adoption Assistance Programs to help offset adoption costs; and Education credits such as the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC).
Database Source: View Official Government Publication
