Child Tax Credit Calculator

For 2025 and 2026 the child tax credit is $2,200 per qualifying child under 17, and up to $1,700 per child is refundable as the additional child tax credit (ACTC) if the credit is larger than your tax. Other dependents get $500 each. The total drops by $50 for every $1,000 (or part of $1,000) of modified AGI above $200,000 ($400,000 joint). The calculator below follows Schedule 8812 line by line.

To see what the credit does to your refund once wages, withholding and other credits are counted, use the tax refund calculator.

This calculator is for informational purposes only. It estimates the credit from the figures you enter; the amounts on your return are figured on Schedule 8812.

Child tax credit amounts

The One Big Beautiful Bill Act raised the per-child amount to $2,200 starting with 2025 and made it subject to inflation adjustment after 2025; Rev. Proc. 2025-32 (section 4.05) confirms $2,200 and $1,700 for 2026. The first inflation increase comes in 2027: Rev. Proc. 2026-35 (section 3.05) sets the credit at $2,300 per child with up to $1,800 refundable. The phase-out thresholds, the $500 other-dependent credit and the $2,500 floor are not indexed. Pick 2027 in the calculator to use the new amounts.

How the calculator works

The steps mirror Schedule 8812 Parts I and II-A:

1. Credit before phase-out (lines 4–8). $2,200 × qualifying children + $500 × other dependents.
2. Phase-out (lines 9–12). Subtract $200,000 ($400,000 joint) from MAGI. Round any positive result up to the next $1,000, then take 5%. A $425 excess counts as $1,000 and costs $50.
3. Nonrefundable credit (lines 13–14). The smaller of the credit after phase-out and your tax. This lowers the tax on Form 1040 line 19.
4. Credit left over (line 16a). The credit after phase-out minus the part used against tax.
5. Refundable cap (line 16b). $1,700 × qualifying children.
6. Earned-income limit (lines 18–20). 15% of earned income above $2,500.
7. Additional child tax credit (line 27). The smallest of steps 4, 5 and 6.

Anything left after step 7 is lost; the child tax credit does not carry forward.

What to enter

• Modified AGI. AGI plus excluded foreign earned income or Puerto Rico income. For most families this is Form 1040 line 11; the MAGI calculator handles the exceptions.
• Qualifying children. Only children under 17 at year-end with an SSN valid for employment.
• Other dependents. Dependents 17 or older, children without a qualifying SSN, and qualifying relatives such as a parent you support.
• Tax before credits. Your income tax before this credit. The federal tax bracket calculator can estimate it.
• Earned income. Wages, tips and net self-employment earnings — not interest, unemployment or Social Security.

Who is a qualifying child?

To count for the $2,200 credit, a child must:

• Be under 17 on December 31. A child who turns 17 at any point in the year moves to the $500 credit for that year.
• Be your son, daughter, stepchild, eligible foster child, brother, sister, half- or step-sibling, or a descendant of one of them (a grandchild, niece or nephew).
• Have lived with you more than half the year, with temporary absences for school, medical care or military service counting as time at home.
• Not have provided more than half of their own support.
• Be claimed as your dependent and not file a joint return (except only to claim a refund).
• Be a U.S. citizen, national or resident alien.
• Have a Social Security number valid for employment issued by the due date of your return, including extensions.

A newborn counts for the whole year of birth. Divorced parents: the custodial parent claims the child unless they sign Form 8332 to release the claim to the other parent.

The taxpayer SSN rule

Beginning with 2025, the Schedule 8812 instructions require the person claiming the credit to have a valid SSN. On a joint return, one spouse with a valid SSN is enough; the other needs an SSN or ITIN issued by the due date.

Worked examples

Two children, enough tax to use it all

Married filing jointly, two children, wages and MAGI $75,000.

• 2026 tax: $75,000 − $32,200 standard deduction = $42,800 taxable; 10% × $24,800 + 12% × $18,000 = $4,640
• Credit: 2 × $2,200 = $4,400; no phase-out
• Nonrefundable: $4,400 — tax drops to $240
• ACTC: $0 (nothing left over)

Single parent with little tax

Head of household, one child, wages $24,000.

• Tax: $24,000 is below the $24,150 standard deduction, so $0
• Credit $2,200; nothing used against tax, so line 16a = $2,200
• Cap: $1,700; earned-income limit: 15% × ($24,000 − $2,500) = $3,225
• ACTC: $1,700; the other $500 is lost

Low earnings

Head of household, two children, wages $12,000, no tax.

• Credit $4,400, cap 2 × $1,700 = $3,400
• Earned-income limit: 15% × $9,500 = $1,425
• ACTC: $1,425

Phase-out

Single parent, two children, MAGI $215,500, tax $40,000.

• Excess: $15,500 → rounded up to $16,000 → 16 × $50 = $800
• Credit: $4,400 − $800 = $3,600, all used against tax

At $10,000 more MAGI the credit falls by another $500. For a single filer with two children it reaches zero at $288,000 of MAGI ($4,400 ÷ $50 = 88 steps of $1,000).

A child and an older dependent

Married filing jointly, one child aged 10 and a 19-year-old full-time student, tax before credits $1,000, earned income $40,000.

• Credit: $2,200 + $500 = $2,700
• Nonrefundable: $1,000
• Line 16a: $2,700 − $1,000 = $1,700; cap $1,700; earned-income limit $5,625
• ACTC: $1,700; total benefit $2,700

Lowering MAGI in the phase-out

Inside the phase-out, every $1,000 of MAGI costs $50 of credit — an extra 5 percentage points on top of your tax bracket. Contributions that reduce AGI therefore earn back credit as well as saving tax:

• Pre-tax 401(k) or 403(b) deferrals — up to $24,500 for 2026.
• HSA contributions — up to $4,400 self-only or $8,750 family coverage for 2026.
• Deductible traditional IRA contributions, if your income allows a deduction.

Example: a married couple with three children and MAGI of $405,500 is $5,500 over the threshold, which rounds up to 6 steps and a $300 reduction. Deferring another $5,500 into their 401(k)s brings MAGI to $400,000 and restores the full $6,600 credit, on top of the income tax saved on the deferral. Because the excess rounds up, even $1 over a $1,000 boundary costs a full $50.

Earned income needed for the full refundable credit

When you owe no tax, the refundable part is limited by 15% of earned income above $2,500:

With three or more children, Schedule 8812 Part II-B offers a second method based on Social Security and Medicare taxes withheld minus any earned income credit. It can raise the ACTC for larger families with low earnings. The calculator uses only the 15% method and says so when it may matter.

Reading your results

• Total child tax credit is the nonrefundable part plus the refundable ACTC — your combined benefit.
• Refundable portion is the ACTC that goes on Form 1040 line 28.
• Credit breakdown shows the credit before phase-out, the phase-out reduction and the credit for other dependents.
• Optimization tips flag credit lost to a low tax bill or low earnings and the Part II-B alternative for larger families.

Timing of refunds

By law (26 U.S.C. §6402(m)), the IRS cannot issue a refund that includes the additional child tax credit or the earned income credit before February 15. Filing early still helps, but the refund for those credits will not arrive earlier than late February. The dates the IRS posted last season, and the other common refund delays, are in when will I get my tax refund? Federal tax refunds also do not count as income or resources for federal means-tested benefits for 12 months after you receive them (§6409).

Mistakes to avoid

1. Counting a child who turned 17 during the year. They are worth $500, not $2,200.
2. Missing the SSN deadline. An SSN issued after the due date (with extensions) does not work, even on an amended return.
3. Using AGI when you excluded foreign income. Add it back for the phase-out.
4. Expecting the full $2,200 as a refund. Only $1,700 per child is refundable, and only with enough earned income.
5. Both parents claiming. Only one taxpayer can claim a child in a year.

Related credits and tools

Low- and moderate-income families with children usually qualify for the earned income tax credit too, and that credit is separate from this one. Once a child turns 17 and starts college, the AOTC calculator estimates a credit worth up to $2,500 per student. The 2026 tax changes guide summarizes everything the One Big Beautiful Bill Act changed for families, and the Working Families Tax Cuts hub collects the related calculators.