Americans who earned too little to owe federal income tax in 2026 could still collect up to $1,700 per child from the Internal Revenue Service. To get it, they have to file a tax return in early 2027, even if they aren’t normally required to. The money is the refundable part of the child tax credit, called the additional child tax credit. For the 2026 tax year, the IRS set the full credit at up to $2,200 per qualifying child, with up to $1,700 of it payable as a refund. The One Big Beautiful Bill Act, a federal tax law signed July 4, 2025, made the expanded credit permanent and raised the maximum to $2,200. Future amounts will be adjusted for inflation. Who can claim the $1,700 from the IRS for 2026? The refund is tied to work income. The IRS requires at least $2,500 in earned income, and the Tax Foundation explains that the refundable amount equals 15% of earnings above that threshold, up to $1,700 per child. For example, a parent with one child who earned $10,000 in 2026 could receive about $1,125. That’s 15% of the $7,500 earned above the threshold. Social Security numbers are also required. The filer, or at least one spouse on a joint return, and each child must have a number that is valid for employment and issued before the return’s due date. The IRS also sets several tests for the child. In general, the child must: - Be under 17 at the end of the year - Be the filer’s son, daughter, stepchild, eligible foster child, sibling, half-sibling or stepsibling, or a descendant of one of them, such as a grandchild, niece or nephew - Not provide more than half of their own support - Have lived with the filer for more than half the year - Be claimed as a dependent on the filer’s return - Be a U.S. citizen, U.S. national or U.S. resident alien The full credit is available to filers with income up to $200,000, or $400,000 for married couples filing jointly. Above those limits, the credit shrinks by 5% of the excess income, according to the Tax Foundation. How can Americans claim the $1,700 from the IRS if they don’t have to file? The IRS doesn’t pay the credit automatically. Filers claim it by listing their children on Form 1040, the standard federal tax return, and attaching Schedule 8812, which calculates the credit. Filing can also bring back money beyond the credit. That includes federal income tax withheld from paychecks during the year and any estimated tax payments. Refunds that include the credit take longer. The IRS says it can’t issue them before mid-February, and the hold applies to the entire refund, not just the credit. People unsure whether they qualify can use the IRS Interactive Tax Assistant. It’s a free online tool that checks eligibility for the child tax credit and its refundable portion based on each person’s situation.