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 2025
The Child Tax Credit (CTC) is a federal income tax credit worth up to $2,200 per qualifying child for the 2025 tax year, raised from $2,000 in 2024 by the One, Big, Beautiful Bill Act. 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. For every $1,000 (or fraction thereof) that your Modified Adjusted Gross Income (MAGI) exceeds the threshold, the credit is reduced by $50 per child. The thresholds are $200,000 for single filers, heads of household, and married filing separately, and $400,000 for married filing jointly. These amounts are not indexed for inflation. Once the phase-out has reduced the CTC to zero, higher earners receive no credit, but the ODC is not affected by this phase-out separately because it follows the same threshold.
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.
2024 vs. 2025 Child Tax Credit rules at a glance
| Rule | 2024 | 2025 |
|---|---|---|
| Max credit per qualifying child | $2,000 | $2,200 |
| Max refundable ACTC per child | $1,700 | $1,700 |
| Non-refundable portion per child | $300 | $500 |
| Credit for Other Dependents (ODC) | $500 | $500 |
| Phase-out threshold - single/HOH/MFS | $200,000 | $200,000 |
| Phase-out threshold - Married Filing Jointly | $400,000 | $400,000 |
| Phase-out rate | $50 per $1,000 | $50 per $1,000 |
| Min earned income for ACTC | $2,500 | $2,500 |
| ACTC rate on earned income above minimum | 15% | 15% |
| Child age limit | 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. Phase-out thresholds are not indexed for inflation.
Frequently asked questions
What is the Child Tax Credit for 2025?
For 2025, the Child Tax Credit is worth up to $2,200 per qualifying child under 17. 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 credit falls by $50 per child. So a single filer with two children and a MAGI of $210,000 ($10,000 over the threshold) would lose $50 x 10 increments x 2 children = $1,000 from the total credit.
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. It is subject to the same phase-out thresholds as the CTC but is not refundable.
How is the 2025 credit different from 2024?
The main change is the maximum credit per child: $2,200 in 2025 vs. $2,000 in 2024. The refundable ACTC cap stays at $1,700 per child in both years. The phase-out thresholds ($200,000 / $400,000), earned income floor ($2,500), and ODC amount ($500) are unchanged.
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.