The child tax credit will be worth up to $2,300 for each qualifying child in tax year 2027, $100 more than in 2026, under inflation adjustments the IRS released this month. The refundable part of the credit, which can come back as part of a refund even when a family owes no income tax, climbs to $1,800 per child.
The bigger amounts apply to 2027 income and show up on returns filed in early 2028. For the 2026 returns families file this coming spring, the credit remains worth up to $2,200 per child.
The 2027 child tax credit amounts in the IRS release
The figures come from IRS news release IR-2026-133, issued November 5 alongside Revenue Procedure 2026-35, the document that sets the inflation-adjusted tax amounts for 2027.
The release puts the maximum child tax credit at $2,300 per qualifying child for 2027, up $100 from 2026. The refundable amount, formally called the additional child tax credit, rises to $1,800, also up $100. The IRS framed the changes as part of the benefits taxpayers continue to receive from the tax law the agency calls the Working Families Tax Cuts.
What a credit-heavy refund does not explain: A return that claims the child tax credit on Schedule 8812 can still come back smaller or later than expected, and the IRS letter that follows names the change in its own codes. The notice decoder in The IRS Refund Recovery Kit matches each refund notice to the step that answers it.
Who counts as a qualifying child
The IRS child tax credit page lists the tests. The child must be under 17 at the end of the tax year and must be a son, daughter, stepchild, eligible foster child, sibling, step-sibling or half-sibling, or a descendant of one of them, such as a grandchild.
The child must have lived with the taxpayer for more than half the year, must not have provided more than half of his or her own support, must be claimed as a dependent and generally cannot file a joint return. The child also has to be a U.S. citizen, U.S. national or U.S. resident alien.
Social Security numbers are a hard requirement. Both the child and the taxpayer, or at least one spouse on a joint return, need a number that is valid for employment in the United States and issued before the return’s due date, including extensions.
The $200,000 and $400,000 income lines
Families get the full credit when income is not more than $200,000, or $400,000 on a joint return, according to the IRS. Above those levels, the credit shrinks and higher earners may get only part of it.
The refundable piece has its own floor: a family needs at least $2,500 of earned income to receive any of it. Dependents who do not meet the child tests, such as a 17-year-old or an elderly parent, may instead qualify for the credit for other dependents, worth up to $500 each and phased out at the same income levels.
For example, a married couple with two children under 17, income below $400,000 and valid Social Security numbers for everyone could claim up to $4,600 in child tax credits on a 2027 return, compared with up to $4,400 for 2026.
Other 2027 numbers that hit family budgets
The same release raises the standard deduction to $33,200 for married couples filing jointly, $16,600 for single filers and $24,925 for heads of household. The maximum earned income tax credit for a family with three or more children rises to $8,496 from $8,231.
Workers who use a health flexible spending account can set aside up to $3,500 through payroll in 2027, up from $3,400. The adoption credit covers up to $18,250 of qualified expenses, with up to $5,280 of it refundable.
How the credit is claimed and the mistake that blocks it
The credit is claimed by listing each dependent on Form 1040 and attaching Schedule 8812, Credits for Qualifying Children and Other Dependents, according to the IRS.
The error most likely to cost a family the full amount is a missing or late Social Security number. A newborn whose number is issued after the return’s due date, or a parent who files with a taxpayer identification number that is not valid for work, can lose the credit for that year. Checking that every child’s number was issued before the filing due date is the step that protects the full amount.
When the refund carrying the credit stalls
The new 2027 amount sets what a qualifying child is worth on the return, but the money still travels inside a refund that the IRS can hold, adjust or send by a different route. When Schedule 8812 is part of the return, a review notice or an unexplained change in the refund amount is the point where families need to know which letter they received and what it asks for.
The IRS Refund Recovery Kit pairs a notice decoder with a refund status tracker spreadsheet and the refund-trace steps for Form 3911, so each letter, date and call can be followed in order.
Open the notice decoder in The IRS Refund Recovery Kit.
This article was created with AI assistance and reviewed for accuracy against IRS news release IR-2026-133 and the IRS child tax credit guidance.
Julian Harrow specializes in taxation, IRS rules, and compliance strategy. His work helps readers navigate complex tax codes, deadlines, and reporting requirements while identifying opportunities for efficiency and risk reduction. At The Daily Overview, Julian breaks down tax-related topics with precision and clarity, making a traditionally dense subject easier to understand.
