Child Tax Credit Calculator
Your 2026 credit, phaseout, and refundable amount.
Tax liability decides how much is nonrefundable vs refundable. Enter 0 if you owe no tax.
Total Child Tax Credit
Estimates for planning only, not financial advice.
For 2026, the Child Tax Credit is worth up to $2,200 per qualifying child under 17, with up to $1,700 per child refundable. Enter your number of qualifying children, filing status, modified AGI, earned income, and tax liability before credits. The calculator applies the phaseout, splits the credit into the nonrefundable portion (limited by your tax bill) and the refundable Additional Child Tax Credit (limited by earned income), and shows your total benefit. With the defaults, two children and $150,000 of joint income yield the full $4,400.
How to Use This Calculator
Count only qualifying children: under 17 at year-end, with valid Social Security numbers, living with you over half the year. Enter MAGI for the phaseout test and earned income (wages and self-employment, not investments) for the refundable test. Enter your federal tax liability before any credits: the nonrefundable $2,200 per child applies against this first, and the leftover becomes refundable subject to the earned-income formula. The results show each piece so you can see exactly where your benefit comes from.
Enter qualifying children and filing status. The phaseout threshold is $200,000 single or $400,000 joint.
Enter MAGI, earned income, and pre-credit tax liability. All three drive different parts of the result.
Read the phaseout reduction, the nonrefundable credit used, and the refundable remainder. Low earners should check the refundable amount: it is real money back.
The 2026 CTC Formulas
The ordering matters: phaseout first, then the nonrefundable credit soaks up tax liability, then the refundable portion covers what is left, subject to its own earned-income cap. A family with no tax liability skips straight to the ACTC math: 15% of earnings over $2,500, up to $1,700 per child. The $50-per-thousand phaseout uses rounded-up increments, so even $1 over a threshold costs a full $50.
Worked Examples
Example 1: married filing jointly, two children, $150,000 MAGI, $20,000 tax liability. No phaseout (under $400,000). Max credit $4,400, fully nonrefundable against the $20,000 liability: total benefit $4,400, no refundable portion needed. Example 2: single filer, one child, $215,000 MAGI. Phaseout: $15,000 over the $200,000 threshold is 15 increments x $50 = $750 cut, leaving $1,450. Example 3: single parent, one child, $10,000 earned income, zero tax liability. ACTC = 15% x ($10,000 - $2,500) = $1,125 refundable, the full benefit as a refund check.
2026 CTC at a Glance
| Feature | 2026 amount |
|---|---|
| Maximum per qualifying child | $2,200 |
| Refundable portion (ACTC) per child | Up to $1,700 |
| Earned income floor for refund | $2,500 |
| Phaseout threshold | $200,000 single / $400,000 joint |
| Phaseout rate | $50 per $1,000 over threshold |
| Credit for Other Dependents | $500 (nonrefundable) |
File Schedule 8812 with your return, and e-file with matching SSNs for the fastest processing. Note the PATH Act timing: refunds including the ACTC are held until mid-February regardless of filing date. For the rest of your tax picture, our federal income tax calculator estimates your liability before credits, our marriage tax calculator compares filing statuses, and our paycheck calculator shows withholding per pay period.
Estimates for planning only, not financial advice.
Frequently Asked Questions
How much is the Child Tax Credit for 2026?
The maximum credit is $2,200 per qualifying child under age 17 for the 2026 tax year, made permanent by the One Big Beautiful Bill Act. Up to $1,700 per child is refundable through the Additional Child Tax Credit, meaning you can receive it even with little or no tax liability. Two qualifying children can be worth up to $4,400.
Who qualifies for the Child Tax Credit?
A qualifying child must be under 17 at year-end, be your dependent, have lived with you over half the year, hold a valid Social Security number, and be a US citizen, national, or resident. Since 2025, the taxpayer claiming the credit (or at least one spouse on a joint return) must also hold a valid Social Security number. Children with only an ITIN do not qualify for the CTC, though they may qualify for the $500 Credit for Other Dependents.
What is the difference between the CTC and the Additional Child Tax Credit?
The $2,200 Child Tax Credit is nonrefundable: it can reduce your tax bill to zero but not below. The Additional Child Tax Credit is the refundable portion, up to $1,700 per child, paid as a refund when the credit exceeds your tax liability. You need at least $2,500 of earned income to get any refundable amount, calculated at 15% of earnings above $2,500.
At what income does the Child Tax Credit phase out?
The credit shrinks by $50 for every $1,000 (or part of $1,000) of modified AGI above $200,000 for single, head of household, and married filing separately filers, or $400,000 for married filing jointly. With one child, a single filer's credit zeroes out around $244,000; with two children, around $288,000. The thresholds are set by statute and are not indexed for inflation.
How is the refundable portion calculated?
The Additional Child Tax Credit equals 15% of earned income above $2,500, capped at $1,700 per child (and capped at the unused portion of the credit). Earn $12,500 with one child: 15% of $10,000 is $1,500 refundable. Earn $13,834 or more and you hit the full $1,700 cap. Only earned income counts: wages, salaries, tips, and net self-employment earnings, not investment or Social Security income.
Can I claim the credit if I have no tax liability?
Yes, through the refundable portion, as long as you have at least $2,500 of earned income. A parent earning $10,000 with one qualifying child and no tax liability could receive 15% of $7,500 = $1,125 as a refund. File a return even if you owe nothing: the IRS cannot send the refundable credit without one.
What if my child turns 17 during the year?
The child must be under 17 at the end of the tax year. A child who turns 17 at any point in 2026 does not qualify for the $2,200 CTC for 2026, but may qualify for the $500 Credit for Other Dependents. Birth timing matters too: a child born during 2026 qualifies for the full year if the other tests are met.
Do I need to do anything special to claim it?
Claim it on Schedule 8812 filed with your Form 1040. Most tax software handles it automatically once you enter dependents with valid SSNs. If the IRS previously disallowed the credit, you may need Form 8862 to reclaim it. E-file with matching SSNs and direct deposit for the fastest refund; PATH Act rules hold refunds claiming the ACTC until mid-February.
How does the phaseout math work exactly?
Take MAGI minus the threshold, divide by $1,000, round up to whole increments, and multiply by $50. Single filer at $215,000 with one child: $15,000 over the limit is 15 increments x $50 = $750 reduction, leaving $1,450 of the $2,200 credit. Because partial thousands round up, $200,001 of MAGI costs the same $50 as $201,000.
Can both divorced parents claim the credit?
No. Only the custodial parent (the one the child lived with most nights) can claim the CTC by default. The custodial parent can release the claim to the noncustodial parent with Form 8332, but that transfers the $500 dependent-related benefits, not the full CTC mechanics in every case, so read the form carefully. Coordinate before filing: duplicate claims trigger IRS notices for both returns.