Child Tax Credit Calculator
Enter your income, filing status, and number of qualifying children to estimate your 2026 Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and Credit for Other Dependents.
Filing Status
Modified Adjusted Gross Income
Your total income minus above-the-line deductions (line 11 of Form 1040).
Qualifying Children Under 17
Children under age 17 at end of 2026 with a valid SSN who lived with you more than half the year.
Other Dependents
Dependents age 17+ or qualifying relatives who have an SSN, ITIN, or ATIN.
Federal Tax Liability (Before Credits)
Your federal income tax before any credits, usually near line 16 of Form 1040. This determines how much of the credit is refundable.
Earned Income (Wages + Self-Employment)
Total wages, salaries, tips, and net self-employment income. Needed for the refundable ACTC calculation.
Estimates only. Not tax or legal advice. Consult a tax professional for accuracy.
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How the Child Tax Credit works in 2026
For 2026 (returns filed in 2027), the Child Tax Credit (CTC) is $2,200 per qualifying child under 17. The One Big Beautiful Bill Act (P.L. 119-21) bumped it up from $2,000 starting in tax year 2025, and it now adjusts for inflation each year. There is also a separate $500 non-refundable credit for other dependents who don't qualify as children under 17.
Part of the credit is refundable through the Additional Child Tax Credit (ACTC). Eligible families can get up to $1,700 per child back as a refund even if they owe no federal income tax. You report all three credits (CTC, ACTC, and ODC) on Schedule 8812 with your Form 1040.
Income phaseout thresholds
Higher earners lose some or all of the credit. The phaseout starts at $200,000 of modified AGI for single, head of household, and married filing separately filers, and $400,000 for married filing jointly. These thresholds have not changed since the Tax Cuts and Jobs Act of 2017, and they are not adjusted for inflation.
Your credit drops by $50 for every $1,000 (or partial $1,000) your modified AGI exceeds the threshold. This reduction applies to both the CTC and ODC combined.
CTC phaseout by income: single filer
| AGI | 1 Child | 2 Children | 3 Children |
|---|---|---|---|
| $100,000 | $2,200 | $4,400 | $6,600 |
| $200,000 | $2,200 | $4,400 | $6,600 |
| $210,000 | $1,700 | $3,900 | $6,100 |
| $220,000 | $1,200 | $3,400 | $5,600 |
| $240,000 | $200 | $2,400 | $4,600 |
| $250,000 | $0 | $1,900 | $4,100 |
| $300,000 | $0 | $0 | $1,600 |
| $332,000 | $0 | $0 | $0 |
CTC phaseout by income: married filing jointly
| AGI | 1 Child | 2 Children | 3 Children |
|---|---|---|---|
| $200,000 | $2,200 | $4,400 | $6,600 |
| $400,000 | $2,200 | $4,400 | $6,600 |
| $410,000 | $1,700 | $3,900 | $6,100 |
| $420,000 | $1,200 | $3,400 | $5,600 |
| $440,000 | $200 | $2,400 | $4,600 |
| $450,000 | $0 | $1,900 | $4,100 |
| $500,000 | $0 | $0 | $1,600 |
| $532,000 | $0 | $0 | $0 |
Refundable vs. non-refundable: how the ACTC works
There are two pieces to the credit. The non-refundable portion can reduce your federal tax bill to $0, but not below that. Whatever credit is left over may come back to you as a refund through the ACTC.
For 2026, the ACTC caps out at $1,700 per qualifying child. You need at least $2,500 in earned income to qualify. The refundable amount is 15% of your earned income above $2,500, up to that $1,700 cap. The $500 Credit for Other Dependents has no refundable portion.
One thing to watch: under the PATH Act, refunds that include the ACTC won't be issued before mid-February.
Qualifying child requirements
- Age test: Under 17 at end of the tax year
- Relationship test: Your child, stepchild, foster child, sibling, or descendant of any of these
- Residency test: Lived with you for more than half the year
- Support test: The child did not provide more than half of their own support
- Citizenship test: U.S. citizen, national, or resident alien
- SSN requirement: Both the taxpayer (or at least one spouse on a joint return) and each qualifying child must have a valid Social Security number
- Dependent test: Must be claimed as your dependent and cannot file a joint return (except to claim a refund)
Source: IRC Section 24 as amended by P.L. 119-21 (One Big Beautiful Bill Act), Sec. 70104; IRS Revenue Procedure 2025-32 (IR-2025-103).
Frequently Asked Questions
Common questions about the Child Tax Credit in 2026
How much is the Child Tax Credit in 2026?
Up to $2,200 per qualifying child under 17 for the 2026 tax year (returns filed in 2027). The One Big Beautiful Bill Act raised it from $2,000, and it now adjusts for inflation each year. There is also a separate $500 non-refundable credit for other dependents.
What is the income limit for the Child Tax Credit in 2026?
You get the full credit if your modified AGI is $200,000 or less ($400,000 for married filing jointly). Above those thresholds, the credit shrinks by $50 for every $1,000 of excess income. A single filer with one child earning $220,000, for example, would lose $1,000 of the $2,200 credit, leaving $1,200.
What is the Additional Child Tax Credit (ACTC) and how much can I get?
The ACTC is the refundable part of the CTC. If you owe no federal income tax, you can still get up to $1,700 per child back as a cash refund. You need at least $2,500 in earned income to qualify. The refund equals 15% of earned income above $2,500, capped at $1,700 per child.
What is the difference between the CTC and the Credit for Other Dependents?
The CTC ($2,200) is for qualifying children under 17 with a valid SSN. The Credit for Other Dependents ($500) covers dependents who don't meet those requirements, like children 17-18, full-time students 19-23, or elderly parents you support. The CTC has a refundable piece (ACTC) of up to $1,700, but the ODC is non-refundable only.
Can I claim the Child Tax Credit if I have no income or owe no taxes?
You need at least $2,500 in earned income (wages, salary, or self-employment) to get any refundable credit through the ACTC. Without earned income, you can only use the credit to offset taxes you already owe. If you owe nothing and have no earned income, the CTC won't benefit you.
Do I need a Social Security number to claim the Child Tax Credit?
Yes. The taxpayer (or at least one spouse on a joint return) and each qualifying child all need valid Social Security numbers. ITINs don't work for the CTC. Dependents with an ITIN, SSN, or ATIN can still qualify for the $500 Credit for Other Dependents, though.
How do I claim the Child Tax Credit on my tax return?
List your children and dependents on Form 1040 and fill out Schedule 8812 (Credits for Qualifying Children and Other Dependents). The IRS uses that form to figure your refundable ACTC amount and adds it to your refund.
When does the Child Tax Credit phase out completely?
It depends on how many children you have. A single filer with one child ($2,200 credit) hits $0 at $244,000 MAGI. Married filing jointly with two children ($4,400 total) hits $0 at $488,000. The formula: threshold + (total credit / $50 x $1,000).
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