Child Tax Credit Calculator
Enter your tax year, filing status, number of qualifying children, earned income, and MAGI to see your total Child Tax Credit, how much of it is refundable via the Additional Child Tax Credit (ACTC), any credit for other dependents, and the phase-out reduction that applies to higher earners. Results update as you type.
How the Child Tax Credit works in 2026
The Child Tax Credit (CTC) is a federal income tax credit worth up to $2,200 per qualifying child for the 2026 tax year, the same maximum as 2025 and up from $2,000 in 2024. The One, Big, Beautiful Bill Act raised the amount and made the expanded credit permanent, and Rev. Proc. 2025-32 confirms the inflation-adjusted 2026 figures at $2,200 per child with $1,700 refundable. The credit has two parts: a non-refundable portion that reduces your tax bill dollar-for-dollar (but cannot take it below zero), and a refundable portion called the Additional Child Tax Credit (ACTC), which can generate a refund of up to $1,700 per child even if you owe little or no tax. On top of the CTC, a separate $500 Credit for Other Dependents applies to dependents who do not meet the qualifying child rules, such as older teenage dependents or dependents without a Social Security number.
Income phase-out: when does the credit shrink?
The credit phases out at higher incomes using a stepped formula. Schedule 8812 first adds your qualifying children credit and your $500-per-other-dependent credit into a single figure on line 8. It then takes the amount by which your Modified Adjusted Gross Income (MAGI) exceeds the threshold, rounds that excess UP to the next whole $1,000, and multiplies it by 5 percent. That is the $50-per-$1,000 reduction, and it is applied ONCE to the combined credit. It is not charged separately for each child. A single filer with two children and a MAGI of $210,000 is $10,000 over the threshold, so the reduction is 5 percent of $10,000, or $500 total, not $500 per child. The thresholds are $200,000 for single filers, heads of household, and married filing separately, and $400,000 for married filing jointly, and they are not indexed for inflation. Because the $500 Credit for Other Dependents sits inside that same line 8 total, it phases out on the same schedule: if the reduction is larger than the combined credit, Schedule 8812 stops and you claim no CTC, no ODC and no ACTC.
Qualifying child rules
To count as a qualifying child for the CTC, the child must: (1) be under 17 at the end of the tax year; (2) be your son, daughter, stepchild, foster child, sibling, step-sibling, or a descendant of any of those; (3) have lived with you for more than half of the tax year; (4) not have provided more than half of his or her own financial support during the year; (5) be claimed as your dependent; (6) not file a joint tax return (except to claim a refund); and (7) be a U.S. citizen, U.S. national, or U.S. resident alien with a valid Social Security number issued before the return due date. A child who turns 17 on December 31 does not qualify for that tax year.
How to claim the credit and which form to file
Claim the Child Tax Credit on Form 1040. You must also attach Schedule 8812 (Credits for Qualifying Children and Other Dependents), which walks through the phase-out calculation and the ACTC computation. If you are eligible for the ACTC, Part II of Schedule 8812 uses the 15%-of-earned-income formula to determine how much you can receive as a refund. Taxpayers with three or more qualifying children may also use an alternative ACTC calculation based on Social Security taxes paid, which can sometimes yield a higher refund.
Child Tax Credit rules at a glance
| Rule | 2024 | 2025 | 2026 |
|---|---|---|---|
| Max credit per qualifying child | $2,000 | $2,200 | $2,200 |
| Max refundable ACTC per child | $1,700 | $1,700 | $1,700 |
| Portion that can never be refunded, per child | $300 | $500 | $500 |
| Credit for Other Dependents (ODC) | $500 | $500 | $500 |
| Phase-out threshold - single/HOH/MFS | $200,000 | $200,000 | $200,000 |
| Phase-out threshold - Married Filing Jointly | $400,000 | $400,000 | $400,000 |
| Phase-out rate on the combined credit | 5% ($50 per $1,000) | 5% ($50 per $1,000) | 5% ($50 per $1,000) |
| Min earned income for ACTC | $2,500 | $2,500 | $2,500 |
| ACTC rate on earned income above minimum | 15% | 15% | 15% |
| Child age limit | Under 17 | Under 17 | Under 17 |
The One, Big, Beautiful Bill Act permanently raised the maximum credit per child from $2,000 to $2,200 starting in 2025 and indexes it for inflation after 2025. Rev. Proc. 2025-32 holds the 2026 amount at $2,200 and the refundable cap at $1,700. Phase-out thresholds are not indexed for inflation.
Frequently asked questions
What is the Child Tax Credit for 2026?
For 2026, the Child Tax Credit is worth up to $2,200 per qualifying child under 17, unchanged from 2025 per Rev. Proc. 2025-32. Of that, up to $1,700 is refundable through the Additional Child Tax Credit (ACTC), which means you can receive it as a refund even if you owe no federal income tax. The remaining $500 is non-refundable and can only offset taxes you owe.
How does the income phase-out work?
The credit begins to phase out once your MAGI exceeds $200,000 (or $400,000 for married filing jointly). For every $1,000 - or fraction of $1,000 - above the threshold, the combined credit falls by $50. The reduction is applied once to the total, not once per child. So a single filer with two children and a MAGI of $210,000 ($10,000 over the threshold) loses $50 x 10 increments = $500, leaving $4,400 - $500 = $3,900. Because the excess is rounded up, a MAGI of $210,001 would round to 11 increments and cost $550.
What is the Additional Child Tax Credit (ACTC)?
The ACTC is the refundable slice of the CTC. It equals 15% of your earned income above $2,500, up to a maximum of $1,700 per qualifying child. You must have at least $2,500 in wages, salaries, or net self-employment income to receive any ACTC. Even if you owe no federal income tax, a positive ACTC is paid out as a tax refund.
Does the credit apply if my child turns 17 during the year?
No. The child must be under 17 at the end of the tax year to qualify for the CTC. If a child turns 17 on or before December 31 of the tax year, that child does not count for the credit. However, the child may still qualify for the $500 Credit for Other Dependents if they meet the other dependency rules.
What is the Credit for Other Dependents?
The Credit for Other Dependents (ODC) is a $500 non-refundable credit for dependents who do not qualify for the full CTC, such as dependents age 17 or older, qualifying relatives, or dependents without a Social Security number. Schedule 8812 adds it to the Child Tax Credit on line 8, so the two share one combined phase-out rather than being reduced separately. It can never be refunded: section 24(h)(4)(B) excludes it from the refundable ACTC computation, so the $1,700-per-child refundable ceiling counts qualifying children only.
How is the 2026 credit different from 2025 and 2024?
The maximum credit per child is $2,200 for both 2026 and 2025, up from $2,000 in 2024. The refundable ACTC cap is $1,700 per child in all three years. The phase-out thresholds ($200,000 / $400,000), the earned income floor ($2,500), and the $500 Credit for Other Dependents are unchanged. The $2,200 amount is now indexed for inflation, but the 2026 adjustment published in Rev. Proc. 2025-32 left it at $2,200.
Can I get the credit if I have no federal tax liability?
You will not receive the non-refundable portion if you owe no tax, but you may still receive the refundable ACTC of up to $1,700 per child, provided you have at least $2,500 in earned income. Calculate 15% of your earned income above $2,500; that amount, capped at $1,700 per child, is your refund from the ACTC even if your tax bill is zero.
Sources
- IRS - Child Tax Credit and Additional Child Tax Credit (Schedule 8812)
- IRS Schedule 8812 (Form 1040) - Credits for Qualifying Children and Other Dependents
- IRS Instructions for Schedule 8812 (Form 1040)
- IRS Rev. Proc. 2025-32 - 2026 inflation-adjusted amounts (sec. 4.05, Child Tax Credit)
- 26 U.S.C. sec. 24 - Child tax credit