Reminders
ACTC amount.
The maximum amount of ACTC for each qualifying child is $1,700.
Delayed refund for returns claiming ACTC.
The IRS can’t issue refunds before mid-February 2026 for returns that properly claim ACTC. This time frame applies to the entire refund, not just the portion associated with ACTC.
Abbreviations.
The following abbreviations will be used in these instructions when appropriate.
ACTC means additional child tax credit.
ATIN means adoption taxpayer identification number.
CTC means child tax credit.
ITIN means individual taxpayer identification number.
ODC means credit for other dependents.
SSN means social security number.
TIN means taxpayer identification number. A TIN may be an ATIN, an ITIN, or an SSN.
Other abbreviations may be used in these instructions and will be defined as needed.