2027 Child tax credit
The maximum child tax credit per qualifying child, before income and eligibility limits.
Primary reference value
$2,300| Parameter | Amount |
|---|---|
| Phase-out, joint return | $400,000 |
| Phase-out, other returns | $200,000 |
| Maximum per qualifying child | $2,300 |
| Maximum refundable amount per child | $1,800 |
- Announced
- Not recorded; see primary document
- Effective
- 2027-01-01 to 2027-12-31
- Next usual release
- October–November
Planning projection; official publication takes priority. Latest revised CPI can differ from the vintage used by the IRS.
Who this applies to.
Qualifying age, relationship, residency and identification rules apply. The refundable portion depends on earned income and tax liability, except for eligible 2021 claimants.
Published by IRS / Congress. The table uses projected tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2027 number.
Assumes all listed children satisfy age, relationship, residence, dependency, citizenship and valid-SSN rules. Uses modified AGI entered as AGI. Tax liability is the available liability for this credit after other applicable credits. Excludes other-dependents credit, advance-payment reconciliation and the alternative refundable calculation for families with three or more children. In 2021 children may be under 18; otherwise under 17.
Child tax credit history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $3,000 | — | Official |
| 2022 | $2,000 | −$1,000 | Official |
| 2023 | $2,000 | +$0 | Official |
| 2024 | $2,000 | +$0 | Official |
| 2025 | $2,200 | +$200 | Official |
| 2026 | $2,200 | +$0 | Official |
| 2027 | $2,300 | +$100 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about child tax credit.
What is the 2027 child tax credit?
The sourced table above shows the 2027 values. Its status is projected. The primary reference is $2,300; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is October–November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2027 record is projected. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $2,200 in 2026 to $2,300 in 2027. Each table should be compared using the same filing status, region and effective period.
Can I use the calculator without an account?
Yes. Submit the form to get a server-calculated estimate, including when JavaScript is off. Inputs are not stored in the application cache or sent to analytics. Result URLs include the inputs, so avoid sharing them if the figures are private.