Credits are the most valuable part of many families' returns. Here's what the Child Tax Credit, EITC and the $500 ODC are worth in 2026 — and the SSN rules.
The Child Tax Credit
The 2026 Child Tax Credit is worth up to $2,200 per qualifying child under 17. Up to $1,700 of it is refundable (the Additional CTC) — calculated as 15% of your earned income above $2,500. It phases out above $200,000 (single) / $400,000 (married), by $50 per $1,000 over the threshold.
Refundable vs non-refundable: the refundable part can come back to you even if you owe no tax; the rest only reduces tax you owe.
What changed for ITIN families
After the 2025 law, the Child Tax Credit requires the taxpayer to have a work-valid SSN, and the EITC requires an SSN for the taxpayer, spouse and children. So ITIN filers generally can't claim the federal CTC or EITC — but the $500 Credit for Other Dependents still applies for ITIN dependents, and state credits (like California's CalEITC) follow their own rules.
The EITC
The Earned Income Tax Credit is a refundable credit for low-to-moderate-income workers, scaling with your income and number of children. It's one of the largest credits available — but it requires SSNs, so check eligibility carefully.
One more child: adding a qualifying child can raise your credits by more than the $2,200 CTC alone, because the EITC often increases too — worth modeling before you assume.
Calculate your 2026 credits →
Free tool: your CTC, EITC and ODC for 2025/2026 — with the ITIN rules applied correctly.
Frequently asked questions
How much is the Child Tax Credit in 2026?
Up to $2,200 per qualifying child under 17, with up to $1,700 refundable.
Can I claim the CTC with an ITIN?
Not the federal CTC after 2025 — it needs a work-valid SSN. The $500 Credit for Other Dependents still applies for ITIN dependents.
Is the Child Tax Credit refundable?
Partly — up to $1,700 is refundable (15% of earned income over $2,500); the rest only offsets tax owed.
✅ Verified July 18, 2026 · Cifrely
Cifrely provides educational guidance based on official rules, with the verification date shown. Not legal, tax or financial advice.