En esta noticia
Parents preparing to file their federal income tax returns during the 2027 tax season may be eligible for money back through the Additional Child Tax Credit (ACTC). The credit is the refundable portion of the Child Tax Credit (CTC), a federal tax benefit administered by the Internal Revenue Service (IRS).
For the 2026 tax year, the IRS’s draft instructions set the maximum ACTC at $1,700 per qualifying child, while the maximum Child Tax Credit is $2,200 per qualifying child. The tax year covers income earned during 2026, with most returns filed in 2027.
The actual refund depends on the taxpayer’s income, tax liability, number of qualifying children and eligibility under federal tax rules. Claiming the credit does not mean the IRS has already approved a refund.
Who qualifies for the Additional Child Tax Credit in 2027?
The ACTC may help families who qualify for the Child Tax Credit but cannot use the full amount of that credit to reduce their federal income tax. The refundable portion may allow eligible taxpayers to receive money even when their tax liability is limited.
According to the IRS, a qualifying child must meet these requirements:
- Age: The child must be under 17 at the end of 2026.
- Relationship: The child must meet the IRS relationship criteria, such as being the taxpayer’s son, daughter, stepchild, eligible foster child, sibling or a qualifying descendant of one of these relatives.
- Dependent status: The taxpayer must be eligible to claim the child as a dependent on their federal return.
- Residency and other tests: The child must meet the applicable residency and qualifying-child rules.
- Social Security number: The child must have a valid Social Security number for employment in the United States, issued before the return’s due date, including extensions when applicable.
The taxpayer must also meet the applicable identification and filing requirements. For married couples filing jointly, at least one spouse must generally have a valid Social Security number. The other spouse may use a Social Security number or an Individual Taxpayer Identification Number (ITIN), subject to the IRS rules and deadlines.
How much can families receive from the IRS in 2027?
For the 2026 tax year, the IRS’s draft instructions establish these maximum amounts:
| Child Tax Credit (CTC) | $2,200 per qualifying child |
| Refundable Additional Child Tax Credit (ACTC) | Up to $1,700 per qualifying child |
The ACTC amount is calculated under specific rules. Under the standard formula in the draft instructions, the refundable amount is generally based on 15% of earned income above $2,500, subject to the maximum per qualifying child and other applicable provisions.
As a result, not every family will receive $1,700. The amount may be lower depending on earned income and the taxpayer’s circumstances. The IRS determines the final credit when it processes the return.
The ACTC is not an automatic payment or a separate stimulus check. Taxpayers must claim the applicable credit on their federal tax return and provide the required information.
What income limits apply to the Child Tax Credit?
The IRS’s draft Schedule 8812 instructions for 2026 state that the Child Tax Credit and related credit amounts may be reduced when modified adjusted gross income exceeds $400,000 for married couples filing jointly or $200,000 for other filing statuses.
The refundable ACTC calculation also depends on earned income and the number of qualifying children. Taxpayers should review the final IRS instructions for the 2026 tax year before filing, since draft forms and instructions may be updated.
Families should verify the child’s eligibility, the required Social Security numbers and the information included on their tax return. Errors or missing information may delay processing or affect the amount of the credit.
When will the IRS issue ACTC refunds in 2027?
The IRS cannot issue refunds before mid-February 2027 for tax returns that properly claim the Additional Child Tax Credit. This restriction applies to the entire refund, not just the portion attributable to the ACTC.
The exact date a taxpayer receives the money depends on when the IRS receives and processes the return, whether the agency needs additional information and the payment method selected.
Taxpayers can monitor their refund through the IRS’s official Where’s My Refund? tool. A credit claim alone does not confirm that a refund has been approved or establish a specific deposit date.
Because the 2026 Schedule 8812 instructions are currently published as a draft, taxpayers should consult the final version when it becomes available before making filing decisions.