En esta noticia
The Internal Revenue Service (IRS) confirmed that the Additional Child Tax Credit (ACTC) will continue to provide up to $1,700 for each child during the 2026 tax year, with no changes from the previous period. The benefit is claimed with Form 1040 and is added to the tax refund.
The tax agency explained that this amount is part of the Child Tax Credit (CTC), which remains at $2,200 per child. Both figures correspond to income earned during 2026 and are not reported until early 2027.
Who can receive the IRS payment when filing Form 1040?
Not everyone who files Form 1040 automatically qualifies for the benefit. The IRS requires the filer to have at least one qualified child under 17 years old during the 2026 tax year.
A minimum earned income of $2,500 is also required, and both the filer and the child must have a valid Social Security Number that authorizes work in the United States.
Requirements the child must meet
To receive the amount, the child or dependent must meet these conditions:
- Be the filer’s child, stepchild, sibling, half-sibling, or direct descendant (for example, a grandchild or nephew)
- Have lived with the taxpayer for more than half the year
- Not have covered more than half of their own financial support
- Be a U.S. citizen, national, or permanent resident
- Be listed as a dependent on the return
How is the refund collected, and when must it be filed?
Those who meet the requirements must attach Schedule 8812 to Form 1040 when filing 2026 income, a process that does not open until early 2027. The amount is deposited along with the rest of the refund, generally by bank transfer.
If the filer does not qualify for the Additional Tax Credit, they may be eligible for the Credit for Other Dependents, worth up to $500 per dependent. The IRS recommends using the Interactive Tax Assistant to verify eligibility in advance.
What is advisable to do in the meantime
Although filing is not yet enabled, the IRS suggests reviewing two key points now:
- Confirm that the child has a valid Social Security Number
- Adjust Form W-4 if applicable, to reflect the credit in the year’s withholding