2028 Child Tax Credit
2028 CTC: $2,000 per qualifying child under 17. Refundable portion (ACTC) up to $1,700. Phase-out 5% above $200k single / $400k MFJ. OBBB made permanent.
| Max CTC (children × $2k) | — |
| Other dependent credit | — |
| Phase-out loss | — |
| Non-refundable used | — |
| Refundable max ($1,700/kid) | — |
| Refundable claimed | — |
| Total 2028 CTC | — |
The 2028 Child Tax Credit stays $2,000 per qualifying child under 17. The Additional Child Tax Credit (ACTC) refundable portion is $1,700 per child (projected). OBBB (P.L. 119-21) made the $2,000 CTC permanent — averting the planned reduction to $1,000 post-2025.
OBBB Locked In $2,000
TCJA doubled the CTC to $2,000 with $1,400 refundable. OBBB July 2025 made the $2,000 permanent and indexed the refundable portion ($1,700 in 2025+, CPI-adjusted thereafter). Without OBBB, CTC would have reverted to $1,000 with phaseout starting at $75k single — much worse for middle income.
Qualifying Child Test
(1) Under 17 on Dec 31 of tax year. (2) US citizen/national/resident with SSN issued before return due date. (3) Lived with you >½ year. (4) Did not provide >½ own support. (5) Relationship: child/stepchild/foster/sibling/descendant. (6) Not filing joint return.
Other Dependent Credit
$500 non-refundable credit for dependents who don't qualify for CTC: 17+ children, parents you support, qualifying relatives. Same $200k/$400k phase-out applies.
Refundable Mechanics
Refundable portion = lesser of (1) $1,700/child or (2) 15% of earned income above $2,500. Phase-in encourages work. ACTC = Additional CTC. Claim via Schedule 8812.
Last updated May 2026. Sources: IRS CTC.