Federal Child Tax Credit
Up to $2,200 back per child at tax time
What it pays or provides
The Child Tax Credit is worth up to $2,200 for each qualifying child under 17. Up to $1,700 of that per child is refundable through the Additional Child Tax Credit, which means you can get money back even if you owe little or no federal tax. You claim it when you file your federal tax return -- there's no separate application or check that arrives on its own.
Who qualifies
You can claim the credit for each child who was under 17 at the end of the tax year, has a Social Security number, and lived with you for more than half the year. You get the full credit if your income is $200,000 or less ($400,000 or less if you're married filing jointly). To get the refundable Additional Child Tax Credit, you need at least $2,500 of earned income for the year.
How other benefits affect it
The Child Tax Credit is separate from the Oregon Kids Credit and from the Earned Income Tax Credit -- you can claim all three on the same return if you qualify, since each has its own rules and claiming one doesn't reduce the others.
How to apply
You claim the Child Tax Credit when you file your federal tax return -- report your qualifying children on Form 1040 and attach Schedule 8812, Credits for Qualifying Children and Other Dependents. You can still claim it even if your income is low enough that you don't normally have to file a return. If you're also claiming the Additional Child Tax Credit or the Earned Income Tax Credit, the IRS says it can't issue that part of your refund before mid-February.
Programs that combine with it
- Federal Earned Income Tax Credit (EITC) — a tax refund for working families
- Oregon Kids Credit — $1,050 per young child at tax time
Sources
- Official rule text “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).” (checked July 6, 2026)
- Official rule text “The Child Tax Credit is worth up to $2,200 per qualifying child. ... the Additional Child Tax Credit (ACTC), 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.” (checked July 19, 2026)