The ACTC is a refundable tax credit provided by the federal government. For the 2025 tax year, the amount is $1,700 per child. It can be claimed with the 2026 tax return, which can reduce your liability and give you your refund if the owed money is zero or less than the credit amount.
To receive a refund by claiming the Additional Child Tax Credit in 2026, it is essential that you meet the eligibility criteria. The federal tax return filing process for tax year 2024 will begin very soon; details regarding this are yet to be officially confirmed by the IRS.
The Internal Revenue Service is likely to release refunds for the ACTC in 2026, possibly in early March. This applies only to those who e-file, and that too in the initial stages. For details regarding eligibility, refund amount, and payment timeline, please read it completely.
Overview
The Additional Child Tax Credit for tax year 2025 is a total of $1,700, which taxpayers can claim with their federal tax return. See the table below for an overview.
| Credit Name | Additional Child Tax Credit (ACTC) |
| Tax Year | 2025 |
| Claim Year | 2026 |
| Maximum Credit | $1,700 per qualifying child |
| Child Age Limit | Under 17 years as of Dec 31, 2025 |
| Earned Income Requirement | Minimum $2,500 |
| Refund Calculation | 15% of earned income above $2,500 |
| Income Limit (Single/HOH) | $200,000 MAGI |
| Income Limit (Married Joint) | $400,000 MAGI |
| Refund Release Timeline | After Feb 15, 2026 (Early March for early e-filers) |
Eligibility Criteria
The requirements to claim the Additional Child Tax Credit in 2026 are as follows: go through the listed points to check details.
- You are a United States citizen, and you live in any state or territory of this country.
- You must have at least one son or daughter, or any dependent child, who is 17 years old or younger as of December 31, 2025.
- In 2025, the child must have lived with you for at least half the year (6 months) and must not have received more than 50% of their support from another source. Additionally, you and your child must have a valid Social Security Number or ITIN.
To claim the ACTC in 2026, you need to file a federal tax return. If you are married, you cannot claim it by filing as married filing separately.
Most importantly, to claim the maximum credit, your modified adjusted gross income must not exceed the threshold, which is $200,000 for single filers and heads of household and $400,000 for married couples filing jointly.
To claim the ACTC in 2026 and receive a refund, you must have at least $2,500 as earned income, which includes wages, salaries, and self-employment income.
Refund Amount
The maximum amount you can receive through the ACTC in 2026 is $1,700, if your MAGI does not exceed the threshold. The amount you can receive as a refund by claiming it is typically 15% of the amount of earned income above $2,500.
Let’s understand this with an example. Suppose that your earned income is $12,500. First, you need to subtract $2,500 from your income; you get $10,000. After that, you need to calculate 15% of $10,000, which will be $1,500.
Since this amount is less than $1,700, you will receive this refund—if your tax liability is zero. If the amount were more than the maximum credit, you would receive only $1,700.
One more thing you should know: if your MAGI exceeds the threshold, your credit will be reduced by $50 for every thousand dollars over the limit.
Payment Timeline
The refund for the additional child tax credit will be processed by the Internal Revenue Service in 2026. This payment will be processed after February 15, 2026, because the PATH Act prevents the IRS from doing so before this date.
The return filing for ACTC will begin on January 1, 2026, but processing is expected to start only after mid-February. If you e-file in the initial stages, you will likely receive your payment in early March. If you file after February 15, 2025, it will take a maximum of three weeks to receive your payment.
Disclaimer: Additional Child Tax Credit 2026 details are for informational purposes only. Official eligibility and amounts are determined by the IRS.