Figures last verified against primary sources on . See methodology and corrections.
Sixteen state child tax credits for 2026 pay a $40,000 family anywhere from $0 to $2,807
For the 2026 tax year (the return filed in 2027), 16 states pay a child tax credit of their own, and the same family can collect anywhere from nothing to $2,807. Take a head of household earning $40,000 with children aged 2 and 4: Minnesota's credit is worth $2,807 to that family, New Jersey's and Vermont's $2,000 each, and California's, Maryland's and Oregon's nothing at all, because those three stop well below $40,000.
Twelve of the 16 credits are refundable, which means the state pays whatever the credit leaves over after it has cancelled the family's state income tax. The other four (Arizona, Georgia, Oklahoma and Utah) can only reduce tax owed. The count matches the Tax Policy Center's census as of January 2026; every amount below is cited to the state's own statute or revenue department. The state earned income credits these same families often claim are covered separately, in our census of state earned income credits.
One family, sixteen answers
The household is a single parent filing as head of household, with $40,000 of wages in 2026 and no other income, and two children who are 2 and 4 on December 31, 2026. Both children have Social Security numbers and the family lived in the state all year.
The federal credit sets the baseline. It is $2,200 per child under 17 for 2026, and up to $1,700 of each child's credit is refundable (Rev. Proc. 2025-32 §4.05). This family claims all $4,400: $40,000 less the $24,150 head of household standard deduction leaves $15,850 of taxable income, taxed at 10% to $1,588, so $1,588 of the credit cancels that tax and the other $2,812 is paid as the refundable portion. Oklahoma's credit is built on that $4,400; the others ignore it.
The ages matter more than anything else in the state rules. Ten of the sixteen credits stop before a child turns 6, so a family whose youngest is 7 loses most of this list. Our persona ladder's $65,000 single filer has no children and appears nowhere in this piece.
The twelve that pay cash
| State | Credit for tax year 2026 | Children who count | Where it phases out | $40,000 family |
|---|---|---|---|---|
| Minnesota | $1,800 per child (M1CWFC) | Under 18 (§290.0661) | Down 12% of income above $32,680 ($38,770 joint), jointly with the working family credit | $2,807 |
| New Jersey | $1,250 down to $250 per child by taxable income (P.L.2026, c.26) | Under 6 | Ends above $80,000 of New Jersey taxable income, any filing status | $2,000 |
| Vermont | $1,000 per child (32 V.S.A. §5830f) | 6 or younger | Down $20 per $1,000 of AGI above $125,000, any filing status | $2,000 |
| New York | $1,000 per child under 4, $500 per child 4 to 16 (DTF) | Under 17 | Down $16.50 per $1,000 of federal AGI above $75,000 ($110,000 joint) | $1,500 |
| Colorado | $1,200, $600 or $200 per child by AGI band (DOR) | Under 6 | Ends above $77,000 ($87,000 joint) on the 2025 bands | $1,200 |
| Maine | $300 per child or dependent, $600 under 6 (36 M.R.S. §5219-SS) | Anyone the federal credit covers | Down $20 per $500 of Maine AGI above $125,000 head of household ($100,000 single, $150,000 joint) | $1,200 |
| Massachusetts | $440 per dependent (DOR) | Under 13, plus dependents 65 or older and disabled dependents | None (c. 62 §6(x)) | $880 |
| New Mexico | $637 down to $26 per child by AGI, 2025 table (PIT-RC) | The federal dependency test, §152(c) | Never ends; $26 per child above $350,000 | $848 or more |
| Illinois | 40% of the state earned income credit, per return (35 ILCS 5/244) | At least one child under 12 | Ends where the earned income credit ends | $313 |
| California | One credit per return, $1,189 for 2025 (FTB) | Under 6 | Ends at the CalEITC ceiling, $32,900 of earned income for 2025 | $0 |
| Maryland | $500 per child (Tax-General §10-751) | Under 6, or under 17 with a disability | Federal AGI under $15,000 | $0 |
| Oregon | $1,050 per child, up to five, for 2025 (DOR) | 5 or younger | Ends at $31,550 of modified AGI for 2025 | $0 |
Four rows need the arithmetic.
Minnesota phases its child credit and its working family credit down as one. For 2026 the schedule adds $1,800 for each child ($3,600) to the working family credit of 4% of the first $9,690 of earnings ($388), then subtracts 12% of the $7,320 by which income passes $32,680, or $878. That leaves $3,110 for the two credits together. Line 17 of the 2026 Schedule M1CWFC assigns the child credit its share, $3,600 of $3,988, which is $2,807. The table counts only that share; the other $303 is Minnesota's version of the earned income credit.
New Jersey reads its table against New Jersey taxable income, not wages. This parent subtracts a $1,000 exemption for herself and $1,500 for each child (Division of Taxation), leaving $36,000. That falls in the "over $30,000 but not over $40,000" row, $1,000 per child for 2026. A family claiming other New Jersey deductions (renters and homeowners have one for property tax) can drop into the $1,250 row.
New York splits the household. The 2-year-old counts for $1,000 and the 4-year-old for $500, because the higher amount stops at a child's fourth birthday (DTF).
Illinois pays one credit per return, whatever the number of children. The state earned income credit is 20% of the federal one (Pub. 132), and the child credit is 40% of that, so it works out to 8% of the federal credit. Under the 2026 federal table (Rev. Proc. 2025-32) a head of household with two children at $40,000 gets $3,918, and 8% of $3,918 is $313.
California's credit is the mirror image of Illinois's: it is also one credit per return, and it is limited to families who qualify for California's earned income credit or who have no earned income at all (R&TC §17052.1). At $40,000 this family is $7,100 above the 2025 ceiling. Maryland's statute pays $500 per child only to residents with federal AGI under $15,000. Oregon's credit is $1,050 per child at the bottom and gone by $31,550.
Four that only cancel tax owed
A nonrefundable credit stops at zero tax. The last column is the most each credit could be worth to this family. What it is worth in fact depends on the state tax the family owes before credits, which we do not compute here: our state tables model single filers, and this is a head of household.
| State | Credit for tax year 2026 | Children who count | Income limit | Most it could be worth |
|---|---|---|---|---|
| Utah | $1,000 per child (H.B. 290) | Under 6 | Down 10 cents per dollar of modified AGI above $49,000 single or head of household, $61,000 joint | $2,000 |
| Georgia | $250 per child (DOR) | Under 6 | None | $500 |
| Arizona | $125 per dependent under 17, $25 for older dependents (A.R.S. §43-1073.01) | Any dependent | Down 5% per $1,000 of federal AGI above $200,000 ($400,000 joint) | $250 |
| Oklahoma | 5% of the federal child tax credit, or 20% of the federal child care credit if larger (Form 511 packet) | Under 17, by the federal rule | Federal AGI of $100,000 or less | $220 |
Oklahoma's 5% counts both halves of the federal credit, the part that cancels tax and the refundable part, so for this family it is 5% of $4,400. Arizona's Form 140 instructions call its credit nonrefundable (ADOR); Georgia's statute bars both carrying the excess forward and applying it to earlier years (DOR), and Utah's says the same (H.B. 290).
Four 2026 figures not yet posted
Four states set their amounts by inflation, and none had posted 2026 figures when we checked on October 21, 2026. The table above uses the 2025 figures for each, and that is why they are labeled.
- California recomputes the $1,176 base in §17052.1 every year, and the Franchise Tax Board had published only the 2025 amount, $1,189.
- Colorado fixes the $1,200, $600 and $200 amounts and moves the income bands. On the 2025 bands a single or head of household filer gets $600 per child between $26,001 and $51,000 (DOR), so this family's $40,000 sits $14,000 above that band's floor.
- New Mexico indexes every amount in its table each year, rounds down, and forbids any amount from falling below the year before (§7-2-18.34(D)). This family's 2025 amount, $424 per child between $25,001 and $50,000 of AGI, is therefore the least it can receive for 2026.
- Oregon posted $1,050 per child and a $31,550 cutoff for 2025 (DOR).
What moved for 2026
- Georgia is new. Its $250 per child under 6 applies to taxable years beginning on or after January 1, 2026 (DOR).
- Idaho is gone. Its $205 nonrefundable credit covered taxable years beginning before January 1, 2026 (Idaho Code §63-3029L), and it was not extended.
- New Jersey raised every tier by 25% for 2026 through 2028, so the top amount is $1,250 instead of $1,000 (P.L.2026, c.26).
- New York raised the credit for children 4 to 16 from $330 for 2025 to $500 for 2026 and 2027 (DTF).
- Arizona raised its credit for dependents under 17 from $100 to $125, retroactive to taxable years beginning after December 31, 2025, in an omnibus signed June 13, 2026 (Laws 2026, ch. 140).
- Utah lifted the point where its credit starts to shrink from $43,000 to $49,000 for single and head of household filers and from $54,000 to $61,000 for joint filers (H.B. 290).
- Colorado keeps its child tax credit, but its separate family affordability credit for children under 17 is "unavailable for tax year 2026," according to the legislature's fiscal staff (HB 26-1223 fiscal note).
The District of Columbia is not in the count. Its code carries a refundable $420 per child under 6 from 2025 (D.C. Code §47-1806.17), but the Office of Tax and Revenue's 2025 forms list no schedule for it (OTR), and we could not confirm that it can be claimed on a 2026 return.
Where an ID number or an older child changes the answer
The federal credit requires a Social Security number for each child. Several states drop that rule: Colorado's credit needs none for the child (DOR), New Jersey and New York accept an ITIN (P.L.2026, c.26; DTF), Minnesota lets ITIN filers claim (M1CWFC), and Vermont pays "notwithstanding the taxpayer identification number requirements" (§5830f).
Age limits run in both directions from the federal under-17 rule. Minnesota counts a 17-year-old. New Mexico uses the federal dependency test, which reaches 18-year-olds and full-time students (§7-2-18.34(J)). Maine pays $300 for any dependent the federal credit covers, including older dependents (§5219-SS), and Massachusetts pays $440 for a dependent parent 65 or older (DOR). Vermont's "six years of age or younger" keeps a child in the credit for one year longer than every other under-6 rule on the list.
Two of this year's increases carry end dates: New Jersey's $1,250 tier applies to taxable years 2026, 2027 and 2028 only (P.L.2026, c.26), and New York's $500 for children 4 to 16 is set for 2026 and 2027 (DTF). Rhode Island becomes the seventeenth state for tax year 2027, with a refundable $330 per child 18 or under (Division of Taxation).
Sources
Ordered by authority — the law and the agencies administering it first. Every link is checked for rot; see all sources.
- Primary lawA.R.S. §43-1073.01 — Dependent tax creditArizona State Legislature · checked 2026-10-21$125 for each dependent under 17 and $25 for each dependent 17 or older, below federal AGI of $200,000 ($400,000 joint); above it, each amount is reduced by 5% for each $1,000 or fraction of AGI over the threshold. Nonresidents and part-year residents prorate.Other articles citing this source
- Primary lawLaws 2026, Chapter 140 (HB 4168): Internal Revenue Code conformityArizona State Legislature · published 2026-06-13 · checked 2026-10-21Amends A.R.S. 43-1022 to subtract the §224 tip and §225 overtime deductions and the §151(d)(5)(C) senior deduction for taxable years beginning after December 31, 2024; the §163(h)(4) vehicle-loan interest subtraction runs only through December 31, 2025. Signed June 13, 2026.Other articles citing this source
- Primary lawCal. Rev. & Tax. Code §17052.1 — Young child tax creditCalifornia Legislative Counsel · checked 2026-10-21One credit per qualified taxpayer (not per child) with a qualifying child under six; base $1,176 recomputed annually; reduced so that it reaches zero at the CalEITC earned-income ceiling; filers with zero or negative earned income may qualify; the excess over tax is refunded (subdivision (e)).Other articles citing this source
- Primary lawD.C. Code §47-1806.17 — Child tax creditCouncil of the District of Columbia · published 2026-10-14 · checked 2026-10-21For taxable years beginning after December 31, 2024: $420 per qualifying child under 6, up to three, indexed after 2025; reduced by $20 per $1,000 of AGI over $160,000 for single and head of household; refundable.Other articles citing this source
- Primary lawIdaho Code §63-3029L — Child tax creditIdaho State Legislature · checked 2026-10-21A nonrefundable $205 per qualifying child for taxable years beginning on or after January 1, 2018, and before January 1, 2026.Other articles citing this source
- Primary law35 ILCS 5/244 — Child tax creditIllinois General Assembly · checked 2026-10-21For a taxpayer with at least one qualifying child under 12: 20% of the Section 212 earned income credit for 2024, 40% for tax years beginning on or after January 1, 2025; the excess over liability is refunded. P.A. 103-592, 104-417.Other articles citing this source
- Primary law36 M.R.S. §5219-SS — Dependent exemption tax creditMaine Legislature, Office of the Revisor of Statutes · checked 2026-10-21$300 for each qualifying child and dependent for whom the federal §24 credit could be claimed, doubled for those under 6 (from 2025); refundable for residents and part-year residents from 2024; from 2025 reduced by $20 for each $500 of Maine AGI over $100,000 single, $125,000 head of household, $150,000 joint.Other articles citing this source
- Primary lawMd. Code, Tax-General §10-751 — Child tax creditMaryland General Assembly · checked 2026-10-21$500 per qualified child (a dependent under 6, or under 17 with a disability) for a resident with federal AGI lower than $15,000; reduced by $50 for each $1,000 over the threshold; the excess over State tax is refunded.Other articles citing this source
- Primary lawM.G.L. c. 62, §6 — Credits (subsection (x))Massachusetts General Court · checked 2026-10-21Subsection (x): $440 per qualifying dependent; any excess over tax liability is treated as an overpayment and paid in full. No income limit in the subsection.Other articles citing this source
- Primary lawMinn. Stat. §290.0661 — Child tax creditMinnesota Office of the Revisor of Statutes · checked 2026-10-21Qualifying child under §32(c) excluding anyone 18 or older; §32(m) SSN rule does not apply; base $1,750 per child (indexed); phased down jointly with the working family credit by 12% of the greater of earned income or AGI over the threshold; refundable (subd. 6).Other articles citing this source
- Primary lawP.L.2026, c.26 — Child tax credit increase for taxable years 2026 to 2028New Jersey Legislature · published 2026-06-30 · checked 2026-10-21Amends C.54A:4-17.1: for each child under six, by New Jersey taxable income for any filing status, taxable years 2026-2028: $1,250 to $30,000, $1,000 to $40,000, $750 to $50,000, $500 to $60,000, $250 to $80,000 (otherwise $1,000/$800/$600/$400/$200); SSN or ITIN; refundable; married filers must file jointly unless head of household. Approved June 30, 2026.Other articles citing this source
- Primary lawIncome Tax Act (NMSA §7-2-18.34, Child income tax credit), revised May 20, 2026New Mexico Taxation and Revenue Department · published 2026-05-20 · checked 2026-10-21§7-2-18.34: for taxable years before 2032, a per-child credit by AGI ($600 to $25,000 down to $25 above $350,000, as enacted), indexed each year from 2024 by September CPI against 2022 and rounded down, never below the prior year; refundable (F); qualifying child as defined by IRC §152(c).Other articles citing this source
- Primary lawH.B. 290 (2026), Child Tax Credit Amendments — enrolled copyUtah State Legislature · checked 2026-10-21Amends UCA §59-10-1047: a nonrefundable $1,000 per qualifying child (federal §24 child under six), no carryforward or carryback, reduced by $.10 per dollar of modified AGI over $30,500 married separate, $49,000 single or head of household, $61,000 joint (previously $27,000, $43,000, $54,000). Retrospective to taxable years beginning on or after January 1, 2026.Other articles citing this source
- Primary law32 V.S.A. §5830f — Vermont child tax creditVermont General Assembly · checked 2026-10-21Refundable $1,000 per qualifying child (§152(c)) six years of age or younger at the close of the year, regardless of taxpayer ID number; reduced by $20 per $1,000 of AGI over $125,000 for any filing status.Other articles citing this source
- Government2025 Arizona Form 140 resident personal income tax instructionsArizona Department of Revenue · checked 2026-10-21Arizona filing requirements: file if gross income is more than $15,750 (single), figured as for federal purposes less income Arizona does not tax, such as U.S. government interest and Social Security.Other articles citing this source
- GovernmentYoung Child Tax CreditCalifornia Franchise Tax Board · published 2026-04-16 · checked 2026-10-21Up to $1,189 per eligible tax return for tax year 2025; earned income of $32,900 or less; a qualifying child under 6 and CalEITC eligibility. No tax year 2026 amount posted on the retrieval date.Other articles citing this source
- GovernmentIncome Tax Topics: Child Tax CreditColorado Department of Revenue · checked 2026-10-21Refundable; children under 6; no SSN needed for the child; from 2024 a fixed amount per child by AGI. Tax year 2025 single filers (including head of household): $1,200 to $26,000, $600 to $51,000, $200 to $77,000; joint: $1,200 to $36,000, $600 to $61,000, $200 to $87,000. No 2026 bands posted on the retrieval date. C.R.S. §39-22-129.Other articles citing this source
- GovernmentIndividual Income Tax FormsDistrict of Columbia Office of Tax and Revenue · checked 2026-10-21The tax year 2025 D-40 forms and schedules list child-related credits only as Schedule ELC (Keep Child Care Affordable Tax Credit) and D-2441 (child and dependent care); no child tax credit schedule.Other articles citing this source
- GovernmentQualifying Child CreditGeorgia Department of Revenue · checked 2026-10-21O.C.G.A. §48-7-29.27: $250 for each qualifying child (IRC §24(c)) who has not attained age six, for taxable years beginning on or after January 1, 2026; cannot exceed income tax liability; no carryforward or carryback; one claimant per child.Other articles citing this source
- GovernmentPublication 132 — Illinois Earned Income Tax Credit information for tax year 2025Illinois Department of Revenue · checked 2026-10-21The Illinois EITC is calculated as 20% of the federal EITC.Other articles citing this source
- GovernmentRevenue Procedure 2025-32 — tax year 2026 inflation adjustmentsInternal Revenue Service · checked 2026-10-20The revenue procedure itself: the §1(j)(2) rate tables with their formula rows, the capital-gains thresholds, the child tax credit amount, the §4.14 standard-deduction rows and §63(f) aged/blind additional amounts, and the §2 background listing which OBBBA sections changed each figure.Other articles citing this source
- GovernmentMassachusetts Child and Family Tax CreditMassachusetts Department of Revenue · published 2026-03-11 · checked 2026-10-21$440 for each dependent child under 13, disabled dependent or spouse, or dependent 65 or older, for tax year 2024 and after; no limit on the number; not available to married filing separately or full-year nonresidents.Other articles citing this source
- Government2026 Schedule M1CWFC, Minnesota Child and Working Family Credits (final draft)Minnesota Department of Revenue · published 2026-10-01 · checked 2026-10-21Tax year 2026: $1,800 per qualifying child under 18; working family credit 4% of the first $9,690 of earnings ($388 maximum without older children); combined credits reduced by 12% of AGI over $32,680 ($38,770 joint); line 17 divides the child credit by the combined credit to apportion the result; ITIN filers may claim.Other articles citing this source
- GovernmentNew Jersey Income Tax — ExemptionsNew Jersey Division of Taxation · published 2025-12-03 · checked 2026-10-21A $1,000 regular exemption per filer and a $1,500 exemption for each dependent child.Other articles citing this source
- GovernmentInstructions for 2025 PIT-RC, New Mexico Rebate and Credit ScheduleNew Mexico Taxation and Revenue Department · checked 2026-10-21Table 4, 2025 Child Income Tax Credit: $637 to $25,000 of AGI, $424 to $50,000, $212 to $75,000, $106 to $100,000, $79 to $200,000, $53 to $350,000, $26 above.Other articles citing this source
- GovernmentEmpire State child creditNew York State Department of Taxation and Finance · published 2026-03-10 · checked 2026-10-21Refundable; full-year residents with a qualifying child under 17. For 2026 and 2027: $1,000 per child under four plus $500 per child four to 16 (2025: $330 for ages four to 16). Reduced by $16.50 per $1,000 of federal AGI over $110,000 joint, $75,000 single or head of household, $55,000 married separate. SSN or ITIN.Other articles citing this source
- Government2025 Oklahoma resident individual income tax packet (Form 511)Oklahoma Tax Commission · checked 2026-10-21Schedule 511-A: Social Security in federal AGI subtracted; 100% of CSRS paid in lieu of Social Security and 100% of military retirement excluded; up to $10,000 per person of Oklahoma government or federal civil service retirement, and up to $10,000 of other retirement income (401, 457, IRA, 403) reduced by the government exclusion claimed.Other articles citing this source
- GovernmentTax benefits for familiesOregon Department of Revenue · checked 2026-10-21Oregon Kids Credit, refundable: for 2025, $1,050 per child for up to five dependent children ages 0 to 5 at modified AGI of $26,550 or less, reduced above that to $0 at $31,550. No 2026 amounts posted on the retrieval date.Other articles citing this source
- GovernmentSummary of Legislative Changes 2026Rhode Island Division of Taxation · checked 2026-10-21The FY2027 budget (H 7127 Sub A as amended, Article 6) creates a refundable $330 credit per child 18 or under, for tax years beginning on or after January 1, 2027, phasing out above $88,500 AGI ($110,640 joint), indexed.Other articles citing this source
- Official recordHB 26-1223 Final Fiscal Note — Modifying Certain Tax ExpendituresColorado Legislative Council Staff · published 2026-09-03 · checked 2026-10-21The family affordability tax credit "is available in full for tax year 2025 and unavailable for tax year 2026"; the act (signed June 4, 2026) creates an expanded family affordability credit starting with tax year 2027.Other articles citing this source
- ResearchHow do state child tax credits work?Urban-Brookings Tax Policy Center · published 2026-07-01 · checked 2026-10-21Updated July 2026: as of January 2026, 16 states offered a state child tax credit, 12 refundable and four nonrefundable (Arizona, Georgia, Oklahoma, Utah); Idaho's credit sunset as of January 2026. Used only for the census count; every amount in the article is cited to the state itself.Other articles citing this source