Tax benefits tracker · tax years 2018 to 2026
Baby tax benefits for 2026 and every year since 2018
For 2026, each child brings a $2,200 Child Tax Credit ($1,700 refundable), unchanged from 2025. What did change: the dependent care FSA limit rose from $5,000 to $7,500, and the care credit’s top rate rose from 35% to 50% of up to $3,000 in costs for one child. U.S.-citizen babies born 2025-2028 get a $1,000 Trump Account deposit.
| Benefit | 2026 amount | Who gets it |
|---|---|---|
| Child Tax Credit | $2,200 per child; up to $1,700 refundable | Child with a valid SSN; phases out above $400,000 income (joint) or $200,000 (others) |
| Dependent care FSA | Up to $7,500 pre-tax ($3,750 married filing separately) | If your employer offers one |
| Child and Dependent Care Credit | 50% of up to $3,000 (one child) or $6,000 (two or more), dropping to 35% and then 20% as income rises | Parents paying for care so they can work; not refundable |
| Trump Account | $1,000 federal deposit, invested | U.S.-citizen children born 2025-2028; sign up with IRS Form 4547 |
How these benefits have changed since 2018
Most amounts stayed flat for years, then jumped in 2021, 2025 and 2026. The 2021 figures were a one-year pandemic expansion that ended after that tax year. Every row links to the IRS source for that year in the list below.
| Tax year | Child Tax Credit per child | Refundable part | Dependent care FSA limit | Care credit top rate | What changed |
|---|---|---|---|---|---|
| 2018 | $2,000 | $1,400 | $5,000 | Up to 35% | Child Tax Credit doubles from $1,000 to $2,000 per child (26 U.S.C. 24(h)). |
| 2019 | $2,000 | $1,400 | $5,000 | Up to 35% | No change. |
| 2020 | $2,000 | $1,400 | $5,000 | Up to 35% | No change. |
| 2021 | $3,600 under 6; $3,000 ages 6-17 | Fully refundable | $10,500 | Up to 50%, refundable | One-year pandemic expansion (American Rescue Plan): $3,600 for a child under 6 and $3,000 for ages 6-17, fully refundable; care credit up to 50% of $8,000 / $16,000, refundable; dependent care FSA $10,500. |
| 2022 | $2,000 | $1,500 | $5,000 | Up to 35% | 2021 expansions end; refundable part falls back to $1,500. |
| 2023 | $2,000 | $1,600 | $5,000 | Up to 35% | Refundable part rises to $1,600. |
| 2024 | $2,000 | $1,700 | $5,000 | Up to 35% | Refundable part rises to $1,700. |
| 2025 | $2,200 | $1,700 | $5,000 | Up to 35% | Child Tax Credit rises from $2,000 to $2,200 per child (law signed July 4, 2025). Trump Accounts created for babies born 2025-2028. |
| 2026 | $2,200 | $1,700 | $7,500 | Up to 50% | Dependent care FSA limit rises from $5,000 to $7,500; care credit top rate rises from 35% to 50%. Child Tax Credit unchanged. |
What changed in 2026
Two things moved for 2026: the dependent care FSA limit and the care credit’s top rate. The Child Tax Credit did not change from 2025.
| Benefit | 2025 | 2026 | Change |
|---|---|---|---|
| Dependent care FSA limit | $5,000 | $7,500 | Up $2,500 (+50%) |
| Dependent care FSA, married filing separately | $2,500 | $3,750 | Up $1,250 |
| Care credit: top rate | 35% | 50% | Up 15 points |
| Care credit: most you can get, one child | $1,050 | $1,500 | Up $450 |
| Care credit: most you can get, two or more children | $2,100 | $3,000 | Up $900 |
| Child Tax Credit per child | $2,200 | $2,200 | No change |
| Child Tax Credit, refundable part | $1,700 | $1,700 | No change |
| Trump Account $1,000 deposit | Babies born 2025-2028; accounts open for funding July 4, 2026 | Same | Not a yearly amount; new in the tax code since 2025 |
FSA or credit?
Dollars you run through a dependent care FSA can’t also count for the care credit. With one child and the new $7,500 FSA limit, many working parents fill the FSA first, since it skips income and payroll taxes. Lower-income families may come out ahead with the credit at its 50% rate. A tax professional can run both for your situation.
Download the data
The same table as a dataset, one row per tax year, with the IRS source URL for every row. Free to reuse under CC BY 4.0 with a link to this page.
- CSV: baby-tax-benefits-history.csv
- JSON: /wp-json/thismom/v1/tax-benefits-history (includes the 2025-to-2026 changes and all sources)
Tracker: when this page updates
| Item | Status |
|---|---|
| Last checked against IRS sources | October 10, 2026 |
| Next update | When the IRS publishes its 2027 inflation adjustments, usually October to November. As of October 10, 2026 we have not found them in IRS sources. The Child Tax Credit is indexed for inflation from 2026, so the 2027 amount may change. |
| Change log | 2026-10-10: added tax years 2018-2025, the 2025-to-2026 comparison and the downloadable dataset. 2026-10-05: page published with 2026 amounts. |
Sources for every row (this is general information, not tax advice):
- IRS 2021 Instructions for Schedule 8812 ($3,600 / $3,000, fully refundable)
- IRS: One Big Beautiful Bill provisions (care credit 35% to 50%; Trump Accounts)
- IRS: Tax benefits for parents and families (2025: $2,200, $1,700 refundable)
- IRS Notice 2021-26 (2021 dependent care FSA limit $10,500; back to $5,000 in 2022)
- IRS Publication 15-B (2026): dependent care FSA raised from $5,000 to $7,500
- IRS Publication 503 (2021): care credit up to 50% of $8,000 / $16,000, refundable
- IRS Publication 503 (2025): care credit 35% to 20%, $3,000 / $6,000
- IRS Rev. Proc. 2018-57 (tax year 2019 inflation adjustments)
- IRS Rev. Proc. 2019-44 (tax year 2020)
- IRS Rev. Proc. 2020-45 (tax year 2021, before the American Rescue Plan)
- IRS Rev. Proc. 2021-45 (tax year 2022)
- IRS Rev. Proc. 2022-38 (tax year 2023)
- IRS Rev. Proc. 2023-34 (tax year 2024)
- IRS Rev. Proc. 2024-40 (tax year 2025)
- IRS Rev. Proc. 2025-32 (tax year 2026)
- 26 U.S.C. 129 (dependent care assistance): $5,000 to $7,500 for years after 2025
- 26 U.S.C. 21 (care credit): rates, $3,000 / $6,000, 2021 and 2026 changes
- 26 U.S.C. 24 (Child Tax Credit): $1,000 base, 2018 rules, 2025 amendment to $2,200
Last verified October 10, 2026 against official sources: IRS.
Cite this page: This Mom, “Baby Tax Benefits for 2026 and Every Year Since 2018”, thismom.com/baby-tax-benefits-2026/ (updated ). Data free to reuse under CC BY 4.0 with a link to the page.