Estimate how much of the $2,200-per-child tax credit your family can claim. The calculator applies the income phase-out, limits the credit to your tax, and works out the refundable Additional Child Tax Credit from your earned income.
Last updated:
Household
Under 17 on Dec 31, with an SSN.
Kids 17+, college students, parents: $500 each.
Income
$
Usually your AGI (Form 1040 line 11).
$
Wages, tips, self-employment profit. Drives the refundable part.
$
Leave blank to estimate from AGI minus the standard deduction.
Enter your values to see the result.
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How to use the Child Tax Credit Calculator
Choose the tax year and filing status.
Enter how many children were under 17 at the end of the year, plus any other dependents.
Enter your MAGI and earned income; add your income tax before credits if you know it.
Press Calculate credit to see the total benefit and how much is refundable.
Review the phase-out table to see how a raise or bonus would change the credit.
Child tax credit rules at a glance
Item
2025
2026
Credit per qualifying child (under 17)
$2,200
$2,200
Refundable maximum per child (ACTC)
$1,700
$1,700
Earned income threshold for ACTC
$2,500 (15% above it)
$2,500 (15% above it)
Credit for other dependents
$500
$500
Phase-out starts (MAGI)
$400,000 joint / $200,000 other
$400,000 joint / $200,000 other
Phase-out rate
$50 per $1,000 or fraction of $1,000 over the threshold
Sources: One Big Beautiful Bill Act (2025) and IRS Rev. Proc. 2025-32 (2026). Claim it on Schedule 8812 with Form 1040.
How the credit is worked out
Maximum: children × $2,200 + other dependents × $500.
Phase-out: subtract $50 for each started $1,000 of MAGI over the threshold.
Nonrefundable part: the credit can reduce your income tax to zero, but not below.
Refundable part: whatever is left (children only) is refunded up to $1,700 per child and 15% of earned income over $2,500.
Example: a single parent with one child and $18,000 of wages owes little or no income tax after the $24,150 head of household standard deduction, so the credit is mostly refundable: 15% × ($18,000 − $2,500) = $2,325, capped at $1,700.
Tips
A child born on December 31 counts for the whole year if they have an SSN by the return's due date.
A child who turns 17 during the year moves to the $500 other-dependent credit.
Divorced or separated parents: generally only the custodial parent claims the child, unless Form 8332 releases the claim.
Refunds that include the ACTC are not issued before mid-February under the PATH Act.
Frequently asked questions
How much is the child tax credit for 2026?
Up to $2,200 per qualifying child under 17, the same as for 2025 under the One Big Beautiful Bill Act. Up to $1,700 per child of it is refundable as the Additional Child Tax Credit.
Who counts as a qualifying child?
A son, daughter, stepchild, foster child, sibling or a descendant of one of them, who is under 17 at the end of the year, lived with you more than half the year, did not provide over half of their own support, and has a Social Security number valid for employment.
At what income does the child tax credit phase out?
The credit drops by $50 for each $1,000 (or part of $1,000) of modified AGI above $400,000 for married filing jointly and $200,000 for everyone else. These thresholds are not adjusted for inflation.
How is the refundable part calculated?
The Additional Child Tax Credit is the smallest of: the credit you could not use against your tax, $1,700 per child, and 15% of earned income above $2,500. So a family with $20,000 of earnings can get up to $2,625 refunded.
What is the credit for other dependents?
A nonrefundable $500 credit for dependents who do not qualify for the child tax credit, such as children aged 17 or older, college students or a parent you support. It shares the same phase-out.
Do I need earned income to get the child tax credit?
You need tax liability to use the nonrefundable part and earned income above $2,500 to get any refundable part. With no earned income and no tax, the credit is worth nothing that year.
Is this the same as the 2021 monthly child tax credit?
No. The expanded $3,000/$3,600 fully refundable credit with advance monthly payments applied only to 2021. Current rules use the annual credit you claim on Schedule 8812 with your Form 1040.
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