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The child tax credit will have a maximum amount of $2,300 for tax year 2027, according to an announcement from the Internal Revenue Service (IRS). Within that benefit, up to $1,800 may be refundable for those who meet the requirements.
The update was announced on Nov. 5, 2026, as part of the annual inflation adjustments to nearly 70 tax provisions. The two limits will increase by $100 from the 2026 amounts.
How much the child tax credit will increase in 2027
The official IRS announcement says the maximum credit will rise from $2,200 to $2,300. The refundable portion will increase to $1,800.
The $1,800 is part of the credit, so it is not added on top of the $2,300. And these are maximum amounts, not a guaranteed sum for every family.
What it means when part of it can be received as a refund
The child tax credit can reduce the federal income tax a qualifying taxpayer owes. Its refundable portion is known as the Additional Child Tax Credit.
According to the IRS explanation of the benefit, certain taxpayers may receive a refund when the credit exceeds their tax liability. Eligibility and the amount depend on eligibility requirements and the applicable calculation.
Why the 2027 increase will apply to 2028 returns
Tax year and tax-filing year are different. The new amounts apply to tax year 2027, and those returns are normally filed during 2028.
The IRS clarifies that the announced adjustments will generally apply to returns filed that year. As a result, these new amounts do not apply to tax year 2026 returns filed in 2027.
The increase is part of the annual inflation adjustment. The amount each taxpayer can receive will depend on their situation and the credit requirements.