The dollar amount you can claim for a dependent on your 2026 federal return is up to $2,200 for a qualifying child under 17, or $500 for any other dependent. Those are the headline credits, but they’re rarely the whole story. Depending on your income and situation, the same dependent can also unlock the Earned Income Tax Credit (worth up to roughly $8,000), the Child and Dependent Care Credit (up to $2,100), and the Head of Household filing status, which is worth another $1,000 to $3,000 in most cases.
$2,200 Child Tax Credit
For the 2026 tax year, the Child Tax Credit is worth up to $2,200 per qualifying child.1Internal Revenue Service. Child Tax Credit It’s a credit, not a deduction, so it comes off your tax bill dollar for dollar.
The child must be under age 17 at the end of the year, qualify as your dependent, and have a Social Security number valid for employment issued before your return’s due date (including extensions). An ITIN won’t work for the CTC.1Internal Revenue Service. Child Tax Credit A 17-year-old you still support drops to the $500 credit described below.
How Much Comes Back as a Refund
Part of the $2,200 is refundable, meaning you can get it even if you owe no tax. For 2026, the refundable portion (the Additional Child Tax Credit) is capped at $1,700 per child, and you need at least $2,500 in earned income to qualify for any of it.1Internal Revenue Service. Child Tax Credit
If your tax liability is $800 and you have one qualifying child, the credit first wipes out the $800. The remaining $1,400 can come back as a refund, up to the $1,700 cap. With zero tax owed, you can still receive up to $1,700 per child in cash, assuming enough earned income.
Income Limits
The full $2,200 is available if your income is at or below $200,000, or $400,000 if married filing jointly. Above those thresholds, the credit shrinks by $50 for every $1,000 of income over the limit.1Internal Revenue Service. Child Tax Credit A married couple with two children and $440,000 of income is $40,000 over the limit, which cuts the combined $4,400 credit by $2,000, leaving $2,400.
You claim the credit on Schedule 8812, attached to Form 1040.2Internal Revenue Service. About Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents
$500 Credit for Other Dependents
Any dependent who doesn’t fit the Child Tax Credit box is worth $500 through the Credit for Other Dependents.3Internal Revenue Service. Understanding the Credit for Other Dependents That includes:
- Children who are 17 or older at year-end.
- Full-time college students you claim as dependents.
- Elderly parents or other qualifying relatives you support.
- Unrelated people who lived with you all year and meet the qualifying relative tests.
The $500 is nonrefundable, so it only reduces tax you actually owe. It won’t generate a refund on its own. The dependent can have either a Social Security number or an ITIN, which makes it available for people who don’t qualify for an SSN.3Internal Revenue Service. Understanding the Credit for Other Dependents The income phase-out matches the CTC: $50 off for every $1,000 over $200,000 (or $400,000 for joint filers).4Internal Revenue Service. Here’s How the Credit for Other Dependents Can Benefit Taxpayers
For a dependent to count at all, they must meet the IRS tests for either a qualifying child or a qualifying relative, which cover relationship, residency, support, and (for qualifying relatives) gross income under $5,300 for 2026.5Internal Revenue Service. Publication 501, Dependents, Standard Deduction, and Filing Information
Earned Income Tax Credit: Up to About $8,000
If you work and your income is modest, the EITC is often the single biggest check tied to your dependents. The number of qualifying children directly controls the maximum. For the 2025 tax year, the ceilings were:6Internal Revenue Service. Earned Income and Earned Income Tax Credit (EITC) Tables
- One qualifying child: $4,328
- Two qualifying children: $7,152
- Three or more qualifying children: $8,046
The 2026 figures adjust for inflation but keep the same structure. The EITC is fully refundable, so you get the whole thing even if you owe no tax. You need earned income from wages or self-employment, and investment income has to stay below a threshold ($11,950 for 2025). You can’t claim it if you file as married filing separately. The qualifying child must have a valid SSN.6Internal Revenue Service. Earned Income and Earned Income Tax Credit (EITC) Tables
Child and Dependent Care Credit: Up to $2,100
If you pay for care so you can work or look for work, the Child and Dependent Care Credit covers a percentage of what you spend. It applies to care for a dependent under 13 or a dependent of any age who can’t physically or mentally care for themselves.7Internal Revenue Service. Child and Dependent Care Credit FAQs
The percentage you get depends on your adjusted gross income. At $15,000 or below, it’s 35%. The rate steps down as income rises and settles at 20% once AGI tops $43,000. Qualifying expenses are capped at $3,000 for one dependent and $6,000 for two or more, which puts the largest possible credit at $2,100.7Internal Revenue Service. Child and Dependent Care Credit FAQs
Daycare, nursery school, in-home babysitters, and summer day camps count. Overnight camps and tuition from first grade up do not.7Internal Revenue Service. Child and Dependent Care Credit FAQs You report the provider’s name, address, and TIN on Form 2441.8IRS. Instructions for Form 2441 – Child and Dependent Care Expenses
One wrinkle: if you also use a Dependent Care FSA at work, every pretax dollar you run through the FSA reduces your expense cap for this credit by the same amount.9FSAFEDS. FAQs For most people who qualify for both, the FSA is the better deal, but it’s worth checking.
Head of Household Filing Status: Another $1,000 to $3,000
Claiming a dependent can also move you from Single to Head of Household, which lowers your tax in two ways at once.
The standard deduction is bigger. For 2026, HOH gets $24,150 compared to $16,100 for Single, a difference of $8,050 in income shielded from tax. Depending on your bracket, that alone saves between roughly $960 and $1,770.10Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill
The brackets are also wider. In 2026, a single filer hits the 22% bracket at $50,401 of taxable income. An HOH filer stays in 12% until $67,451. That extra $17,050 taxed at 12% instead of 22% is another $1,705 of savings.
To qualify, you must be unmarried (or considered unmarried) on the last day of the year, have paid more than half the cost of keeping up your home, and have a qualifying dependent who lived with you more than half the year. A parent you support can qualify you for HOH even if they live elsewhere, as long as you paid more than half the cost of their home.
What a Real Total Looks Like
The dollar value of a dependent depends heavily on who they are and what you earn.
A single parent with one child under 13 earning $30,000 could pull together the full $2,200 CTC (with up to $1,700 refundable), several thousand dollars of EITC, a share of the Child and Dependent Care Credit, and the HOH filing status benefit. That stack can clear $7,000 in combined tax savings and refunds.
A higher-income married couple supporting an elderly parent is looking at the $500 Credit for Other Dependents and perhaps a modest care credit if the parent needs supervised care. Not the same universe.
About a dozen states and the District of Columbia also offer their own child tax credits, ranging from $75 up to several thousand dollars. Whatever your federal number lands on, state law can add to it.