Families across the United States 🇺🇸 will see a $2,200 Child Tax Credit for each qualifying child in the 2026 tax year, holding steady under changes passed in the One Big Beautiful Bill Act. As of October 12, 2025, federal guidance confirms the credit amount and core rules for who qualifies. The credit remains partially refundable, income‑limited, and tied to strict identification rules that matter for immigrant and mixed‑status households. According to analysis by VisaVerge.com, these rules will shape tax planning for millions of parents and guardians in the upcoming filing season.
Under current law, the Child Tax Credit is partially refundable up to $1,700 per child for 2026. Refundable means families can receive money back even if they owe little or no income tax, up to the set cap. The credit begins to phase out based on income, with $200,000 as the threshold for single filers and $400,000 for married couples filing jointly. These limits remain unchanged for 2026.
The One Big Beautiful Bill Act made the Child Tax Credit permanent and lifted it to $2,200 per child, starting with the 2025 tax year. The law also tightened identity rules. For 2026, both the child and at least one parent or guardian must have a work‑eligible Social Security number to claim the credit. This requirement directly affects families where a parent uses an Individual Taxpayer Identification Number (ITIN). If no parent has a work‑eligible Social Security number, the family cannot claim the credit, even if the child has one.
Qualifying Child Rules for 2026
IRS rules for a qualifying child remain detailed but clear. For the 2026 Child Tax Credit, a child must meet every requirement below:
- Age: Under 17 at the end of the tax year.
- Relationship: Your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half‑sibling, or a descendant of one of these (such as a grandchild, niece, or nephew).
- Support: The child did not provide more than half of their own support during the year.
- Residence: Lived with you for more than half the year.
- Dependent: You claim the child as a dependent on your tax return.
- Filing status: The child did not file a joint return, unless only to claim a refund of withheld or estimated taxes.
- Citizenship/Residency: The child is a U.S. citizen, U.S. national, or a U.S. resident alien.
- Social Security number: The child has a Social Security number valid for work, issued before your return’s due date.
These rules are strict, and they affect immigrant families in specific ways. A child who is a U.S. citizen at birth generally meets the citizenship rule. A child who is a U.S. resident alien can also qualify. However, the child must have a valid Social Security number for work by the tax return deadline. In addition, at least one parent or guardian on the return must also have a work‑eligible Social Security number under the One Big Beautiful Bill Act. If a parent lacks a work‑eligible SSN, the credit is not allowed.
Mixed‑Status Households: Timing and Documentation
For mixed‑status households, timing and documentation matter.
- Parents should confirm each child’s Social Security number is valid for work and issued before filing.
- If a child’s SSN arrives after the due date, the family cannot claim the Child Tax Credit for that year.
- Parents or guardians should review whether their own SSN is work‑eligible, since the law requires at least one parent to meet this standard.
These checks help avoid delayed refunds and IRS letters during tax season. Families should keep official letters from the Social Security Administration and store them with tax records.
Important: If a parent lacks a work‑eligible SSN, the family cannot claim the credit—even if the child has a valid SSN.
Phaseouts, Refundability, and Year‑End Planning
The credit’s phaseout thresholds remain important for middle‑ and upper‑income families.
- Phaseout thresholds: $200,000 (single) and $400,000 (married filing jointly).
- Refundable portion: Up to $1,700 per child can be refunded if your tax bill is smaller than your total credit.
- Credit amount: $2,200 per child for 2026 (nonrefundable portion covers the remainder beyond $1,700).
Planning around year‑end income—such as the timing of bonuses—can affect how much credit you keep.
Future Adjustments
The law sets the path for future adjustments. Current guidance says the Child Tax Credit amount is set to be adjusted for inflation starting in 2027. That means parents should expect the $2,200 figure to change after 2026, depending on inflation measures in the years ahead. For now, the 2026 amount is fixed, and families can plan around it.
Policy Changes Overview
The One Big Beautiful Bill Act did three big things for families claiming the Child Tax Credit:
- Made the credit permanent (stability for long‑term planning).
- Raised it to $2,200 per child (increased support).
- Added the rule that both the child and at least one parent or guardian must have a work‑eligible Social Security number to qualify (new eligibility bright line).
The SSN rule particularly affects households where a parent uses an ITIN, even if children have SSNs. For immigrant families with children who are U.S. citizens, U.S. nationals, or U.S. resident aliens, the pathway to claim remains open—as long as the family meets every listed rule. The SSN timing requirement—issued before the tax return due date—remains one of the most common stumbling blocks.
Impact on Mixed‑Status Families
Mixed‑status families—where a child has a valid SSN but a parent does not—face the biggest change. Because the law now requires the child and at least one parent or guardian to have a work‑eligible SSN, some households that claimed the credit in past years may no longer qualify in 2026.
This shift can:
- Lower expected refunds.
- Strain budgets that rely on the credit for rent, food, child care, and school costs.
- Increase demand for tax help; VisaVerge.com reports tax clinics expect a heavier caseload next season.
Community groups that assist immigrant parents can help by reminding families about the residency and support tests, and the filing status rule for older teens who may file their own returns. A teen who files a joint return can cause a family to lose the credit—unless the joint filing is only to get withheld taxes refunded. Families should talk openly with teens about any job income and filing plans.
Practical Checklist for Claiming the Credit
Use this quick checklist to prepare before filing:
- Confirm the child is under 17 at year end.
- Verify the child’s relationship to the filer (as listed in qualifying rules).
- Ensure the child did not provide over half their own support.
- Confirm the child lived with you for more than half the year.
- Make sure you will claim the child as a dependent.
- Check the child did not file a joint return (unless to claim a refund).
- Verify the child’s citizenship/residency status (U.S. citizen, national, or resident alien).
- Confirm the child’s SSN is valid for work and was issued before your return’s due date.
- Verify at least one parent/guardian on the return has a work‑eligible SSN.
Where to Find Official Guidance
To check official rules, forms, and updates, use the IRS Child Tax Credit page at the Internal Revenue Service: IRS Child Tax Credit. The IRS page explains qualifying child rules, refundable amounts, and phaseouts, and it provides the latest instructions during filing season.
Key Takeaways
- For 2026 the key numbers are: $2,200 per qualifying child, up to $1,700 refundable, with phaseouts starting at $200,000 (single) and $400,000 (married filing jointly).
- The decisive rules include citizenship/residency, the child’s SSN timing, and the requirement that at least one parent or guardian has a work‑eligible SSN.
- Families who meet every rule can claim the credit and, if eligible, receive the refundable portion. Families who do not meet the SSN or residency requirements should not claim the credit, as the IRS can disallow it and assess adjustments.
Tax professionals, legal aid groups, and immigrant‑serving nonprofits will likely focus on the SSN requirement in early outreach for 2026. Clear checklists—age, relationship, support, residence, dependency, filing status, citizenship/residency, and SSN—will help parents prepare returns with fewer delays. For many, the Child Tax Credit remains a central piece of the tax year, and the 2026 rules under the One Big Beautiful Bill Act lay out a straightforward, if strict, path to claim it.
This Article in a Nutshell
Federal guidance issued October 12, 2025 confirms that the Child Tax Credit for the 2026 tax year is $2,200 per qualifying child under the One Big Beautiful Bill Act. The credit remains partially refundable—up to $1,700 per child—and phases out for single filers at $200,000 and married couples filing jointly at $400,000. Crucially, both the child and at least one parent or guardian listed on the return must have a work‑eligible Social Security number issued before the return’s due date; families where parents use ITINs may be disqualified. Mixed‑status households should verify SSN timing and documentation to avoid denied claims or delayed refunds. The credit will begin to be adjusted for inflation starting in 2027, so 2026 planning is important for many families.
