New legislation has increased the Child Tax Credit to $3,600 per child under 6 and $3,000 per child ages 6-17, with full refundability regardless of income level.
2026 CTC Details
- Under 6: $3,600 per child (up from $2,000)
- Ages 6-17: $3,000 per child (up from $2,000)
- Fully refundable: available even with $0 tax liability
- Income phaseout: begins at $200K single, $400K married
A family with three children (ages 2, 7, and 12) receives $9,600 in total credits. Monthly advance payments of $300-250 per child are available through the IRS portal starting July.
