En esta noticia
The Internal Revenue Service (IRS) confirmed that families with children under 17 can access a refund of up to $1,700 per child through the Additional Child Tax Credit, as long as they file Form 1040 together with Schedule 8812 during the 2026 tax season.
The benefit is part of the Child Tax Credit (CTC), which in 2025 and 2026 reaches a maximum of $2,200 per qualifying child. The IRS set these amounts after the enactment of the tax reform law known as One Big Beautiful Bill, signed in July 2025.
Who qualifies for the IRS refund of up to $1,700?
To access the benefit, the child must be under 17 years old at the end of the tax year, have a valid Social Security number authorized to work in the United States, and have lived with the taxpayer for more than half the year.
The refundable amount depends on income: a minimum of $2,500 in earned income is required. The benefit is gradually reduced for those who exceed $200,000 of individual income or $400,000 on a joint return.
Form 1040 requirements for the credit
Among the conditions required by the IRS to claim the benefit are:
- Have a Social Security number valid for work in the U.S.
- Be the child, stepchild, sibling, half-sibling, or direct descendant of the filer.
- Not have covered more than half of their own support.
- Be listed as a dependent on the tax return.
How do you collect the refund and what happens if you do not file on time?
The refund is not deposited automatically: the taxpayer must complete Form 1040 and attach Schedule 8812 so the IRS can calculate the corresponding amount. Those who also claim the Earned Income Tax Credit will see their refund available only in mid-February.
Interested parties can use the IRS Interactive Tax Assistant to confirm their eligibility before submitting the return. Those who do not qualify for the CTC could access the Credit for Other Dependents, of up to $500 per dependent.