Connecticut · Child Tax Credit
Child Tax Credit in Connecticut (2026)
$2,000 tax credit per qualifying child under age 17 ($1,700 refundable). Connecticut has a progressive income tax with a top rate of 6.99%, so a Connecticut filer's combined marginal rate on the next dollar at $90,213 of income is about 27.5% (22% federal + 5.5% CT).
2026 savings example for Connecticut
Planning estimate for a single filer earning $90,213 (Connecticut median household income in LevyIO's state dataset) who claims a $2,000 credit. Federal tax uses the 2026 IRS brackets after the $16,100 standard deduction; CT tax uses the state brackets in LevyIO's dataset and assumes the state follows the federal treatment.
Estimated total savings
$2,000
Federal savings
$2,000
$11,017 → $9,017 · 22% bracket
CT state savings
$0
Federal credit only; check for a state credit
Combined marginal rate
27.5%
Credits do not depend on the bracket
Statutory maximum for this item in LevyIO's dataset: $2,000.
Federal × Connecticut marginal rates (2026, single)
Gross-income ranges include the federal standard deduction. The CT column is the state marginal rate at the midpoint of each range. A credit saves its face value regardless of bracket.
| Federal bracket | Gross income (single) | CT marginal | Combined | Per $1,000 |
|---|---|---|---|---|
| 10% | $16,100 - $28,500 | 4.5% | 14.5% | $1,000 |
| 12% | $28,500 - $66,500 | 4.5% | 16.5% | $1,000 |
| 22% | $66,500 - $121,800 | 5.5% | 27.5% | $1,000 |
| 24% | $121,800 - $217,875 | 6% | 30% | $1,000 |
| 32% | $217,875 - $272,325 | 6.5% | 38.5% | $1,000 |
| 35% | $272,325 - $656,700 | 6.9% | 41.9% | $1,000 |
| 37% | Over $656,700 | 6.99% | 43.99% | $1,000 |
Eligibility & forms
Parents with qualifying children under 17
- $2,000 per child under 17
- $1,700 refundable portion
- SSN required for child
Federal forms: Form 1040, Schedule 8812
Connecticut filing notes
Personal exemption credits phase out at higher incomes. A 'recapture' tax can push effective rates above stated brackets. Consider the high property tax when evaluating total cost of living.
Common mistakes: Child turning 17; Missing SSN requirement.
Frequently asked questions
How much can the Child Tax Credit save a Connecticut taxpayer in 2026?
Credits reduce tax dollar-for-dollar. In LevyIO's example, a single filer with $90,213 of income (the Connecticut median household income in our state dataset) and a $2,000 credit would cut 2026 federal tax from $11,017 to $9,017, a $2,000 saving. Whether Connecticut offers a matching state credit depends on the CT return, so the estimate counts federal savings only.
What is the Connecticut income tax rate for 2026?
Connecticut has a progressive income tax with a top rate of 6.99%. The CT standard deduction in LevyIO's dataset is $0 single / $0 married. No standard deduction. Estate tax. Very high property taxes (1.96%).
Who qualifies for the Child Tax Credit in Connecticut?
Parents with qualifying children under 17. The federal rules are the same in every state; the requirements are: $2,000 per child under 17; $1,700 refundable portion; SSN required for child. Connecticut filers should confirm on the CT return whether the state follows the federal treatment.
Which forms do I file to claim the Child Tax Credit?
Federal: Form 1040, Schedule 8812. Connecticut: check the Connecticut Department of Revenue Services instructions for the matching state schedule. Common mistakes: Child turning 17; Missing SSN requirement.
Child Tax Credit in other states
Sources
Reviewed 2026-09-17. Estimates are educational planning figures computed from the IRS 2026 inflation adjustments and LevyIO's state bracket dataset; they are not tax advice.