For tax year 2027, the IRS says the maximum Child Tax Credit is $2,300 per qualifying child, with a $1,800 refundable portion. Both figures are $100 higher than in 2026. The 2027 rules generally affect tax returns filed in 2028. IRS announcement ↗
What changed from 2026?
| Child Tax Credit figure | 2026 | 2027 |
|---|---|---|
| Maximum credit | $2,200 | $2,300 |
| Maximum refundable amount | $1,700 | $1,800 |
The IRS released the inflation-adjusted amounts on November 5, 2026, in Revenue Procedure 2026-35. These are ceilings, not an automatic payment to every parent.
Does every family receive the full amount?
No. Eligibility depends on the child meeting qualifying-child requirements and the taxpayer meeting applicable rules, including income limits and filing requirements. A maximum credit is different from the amount a family can actually claim. Refundability is also conditional; $1,800 is not a guaranteed refund. Parents should use current IRS instructions for their specific filing circumstances rather than treating a headline as a benefit calculation.
Which tax return does this apply to?
The change is for income and circumstances during calendar year 2027. Most individual taxpayers will claim any eligible credit when they file their 2027 federal income tax return in 2028. It is not the new amount for tax year 2026 returns generally filed in 2027.
Where the numbers come from
The IRS announcement sets out both credit ceilings, and Section 3.05 of Revenue Procedure 2026-35 provides their statutory inflation-adjusted amounts. Read the IRS revenue procedure ↗
Questions readers are asking
Is the Child Tax Credit $2,300 in 2027?
The maximum announced by the IRS for tax year 2027 is $2,300 per qualifying child.
Is $1,800 a guaranteed IRS payment?
No. It is the maximum refundable portion, subject to eligibility and other rules.
Do the 2027 amounts apply to returns filed in 2027?
Generally no. Tax year 2027 adjustments normally apply to returns filed in 2028.
Sources and original reporting
- Internal Revenue Service — 2027 annual inflation adjustmentsNovember 5, 2026
- IRS Revenue Procedure 2026-35November 5, 2026