Calculate your Child Tax Credit — including the refundable Additional Child Tax Credit (ACTC) — based on your income and qualifying children.
Filing Information
Your Children
Enter each child’s age. Qualifying children must be under 17 at end of the tax year. Ages 17–18 may qualify for the Other Dependent Credit ($500).
Credit Breakdown & Phase-Out
| Component | Children | Per Child | Amount |
|---|
How the Child Tax Credit Works (2025 & 2026)
The One Big Beautiful Bill Act (signed July 4, 2025) permanently increased the Child Tax Credit and made key changes. Here’s what applies for your 2025 and 2026 returns:
- $2,200 per qualifying child under age 17 at end of the tax year (up from $2,000 under prior law). This amount is now indexed to inflation beginning with the 2027 tax year.
- Phase-out begins at $200,000 MAGI for single filers and $400,000 for married filing jointly. The credit reduces by $50 for every $1,000 (or fraction thereof) above the threshold.
- Refundable ACTC: Up to $1,700 per child is refundable — you can receive this as a refund even if you owe no taxes. You must have earned income above $2,500; the refundable amount equals 15% of earned income over $2,500.
- SSN requirement: Both the taxpayer (and spouse if MFJ) and the qualifying child must have a valid Social Security Number — a new requirement under OBBBA affecting some mixed-status families.
- Other Dependent Credit: $500 non-refundable credit for qualifying dependents who are 17–18 or other qualifying relatives.
This calculator is for estimation purposes only. Consult a tax professional or use IRS Free File for your official return.
How to Use the Child Tax Credit Calculator
- Select your tax year. Choose 2026 (filing in 2027) or 2025 (filing in 2026). Both years use the $2,200 per-child rate under the One Big Beautiful Bill Act.
- Enter the ages of your children. Input each child’s age. Qualifying children must be under age 17 at the end of the tax year. Children ages 17–18 may qualify for the separate $500 Credit for Other Dependents.
- Select your filing status. Choose single, married filing jointly, married filing separately, head of household, or qualifying widow(er). This determines which income phase-out threshold applies.
- Enter your Modified Adjusted Gross Income (MAGI). For most taxpayers this is the same as AGI from Form 1040. This figure determines whether your credit phases out.
- Enter your earned income. Wages, salary, and self-employment income determine how much of the credit you can receive as a refund through the Additional Child Tax Credit if your tax liability is low or zero.
- Enter your estimated tax liability. This determines the split between the nonrefundable Child Tax Credit and the refundable ACTC portion. Click Calculate to see your full credit breakdown.
How the Child Tax Credit Works in 2026
The Child Tax Credit is one of the most valuable tax benefits available to families, directly reducing your federal tax bill — and in many cases putting money in your pocket even if you owe no tax at all. The One Big Beautiful Bill Act, signed into law on July 4, 2025, made the expanded credit permanent, raised the per-child amount to $2,200, and introduced inflation indexing starting in 2027. This calculator walks through the full calculation — the base credit, the income phase-out, and the refundable portion — so you know exactly what to expect before you file.
The $2,200 Per-Child Credit
For 2026, the maximum Child Tax Credit is $2,200 per qualifying child under age 17. Before the OBBBA, this expanded credit — originally set under the 2017 Tax Cuts and Jobs Act — was scheduled to revert to $1,000 per child at the end of 2025. The OBBBA permanently locked in the higher amount and, starting with the 2027 tax year, will adjust it annually for inflation, meaning the credit will gradually increase in future years rather than losing value over time.
The Income Phase-Out
The full credit is available to most middle-income families. The phase-out begins at $200,000 of MAGI for single filers and $400,000 for married couples filing jointly — thresholds the OBBBA made permanent. Above those levels, the credit is reduced by $50 for every $1,000 (or fraction of $1,000) that your income exceeds the threshold. The phase-out is gradual: a married couple with two children doesn’t lose the credit entirely until their AGI reaches roughly $480,000. For most families, the credit phases out completely only at quite high income levels, which is why the vast majority of families with children receive some portion of the credit.
The Refundable Additional Child Tax Credit
Up to $1,700 per child of the Child Tax Credit is refundable for 2026 through the Additional Child Tax Credit (ACTC). This matters because the base Child Tax Credit is nonrefundable — it can reduce your tax bill to zero, but it can’t generate a refund on its own. The ACTC fills that gap: if your tax liability is less than your full credit amount, you may receive the unused portion as a refund, calculated as 15% of your earned income above $2,500, up to the $1,700-per-child cap. This structure is what allows lower-income working families — who may owe little or no federal income tax — to still receive meaningful support from the credit.
The Social Security Number Requirement
Beginning with the 2025 tax year and continuing into 2026, the SSN requirement for the Child Tax Credit expanded under the OBBBA. The taxpayer claiming the credit — and their spouse, if filing jointly — must now have a valid, work-eligible Social Security number in addition to the qualifying child. On a joint return, only one spouse needs an SSN; the other may have an ITIN. This change affects mixed-status households differently depending on which parent has which identification, so confirm eligibility carefully if your household includes a parent without a Social Security number.
The Credit for Other Dependents
Children who are 17 or older at the end of the tax year, as well as other dependents such as elderly parents, adult children with disabilities, or other qualifying relatives, don’t qualify for the $2,200 credit — but they may qualify for the separate $500 nonrefundable Credit for Other Dependents. This credit was made permanent under the OBBBA and uses the same income phase-out thresholds as the Child Tax Credit, but is entirely nonrefundable.
2026 Child Tax Credit by Number of Children and Income
The following table shows the maximum available credit for families at different income levels, before accounting for the refundable ACTC limitation based on earned income.
| Filing Status / AGI | 1 Child | 2 Children | 3 Children |
|---|---|---|---|
| Single, AGI $150,000 | $2,200 (full) | $4,400 (full) | $6,600 (full) |
| Single, AGI $220,000 | $1,200 | $3,400 | $5,600 |
| Single, AGI $250,000 | $0 | $1,900 | $4,100 |
| MFJ, AGI $350,000 | $2,200 (full) | $4,400 (full) | $6,600 (full) |
| MFJ, AGI $420,000 | $1,200 | $3,400 | $5,600 |
| MFJ, AGI $480,000 | $0 | $0 | $2,600 |
Figures show the maximum nonrefundable credit before applying the ACTC earned-income limitation. Single filer phase-out begins at $200,000; MFJ phase-out begins at $400,000. Reduction is $50 per $1,000 of income above the threshold.
Frequently Asked Questions
How much is the Child Tax Credit for 2026?
The Child Tax Credit for 2026 is up to $2,200 per qualifying child under age 17, made permanent by the One Big Beautiful Bill Act. Starting with the 2027 tax year, this amount will be adjusted annually for inflation. Of the $2,200, up to $1,700 per child is refundable through the Additional Child Tax Credit if your tax liability is less than your full credit amount.
Who qualifies as a child for the Child Tax Credit?
A qualifying child must be under age 17 at the end of the tax year, be your son, daughter, stepchild, foster child, sibling, step-sibling, or a descendant of any of these, have lived with you for more than half the year, not have provided more than half of their own financial support, be a U.S. citizen, U.S. national, or U.S. resident, and have a valid Social Security number issued before the filing deadline. A child who turns 17 at any point during the tax year does not qualify for the Child Tax Credit for that year — though they may qualify for the $500 Credit for Other Dependents instead.
What if my income is above the phase-out threshold?
If your AGI exceeds $200,000 (single) or $400,000 (married filing jointly), your credit is reduced — not necessarily eliminated. The reduction is $50 for every $1,000, or fraction of $1,000, that your income exceeds the threshold. A single filer with one child and AGI of $220,000 is $20,000 over the threshold, producing a $1,000 reduction — leaving a $1,200 credit instead of the full $2,200. Families with more children retain a meaningful credit at higher income levels since the total credit pool is larger before the same dollar reduction is applied.
What is the difference between the Child Tax Credit and the Additional Child Tax Credit?
The Child Tax Credit is the full $2,200-per-child benefit, but it’s nonrefundable — meaning it can only reduce your tax liability to zero. If your tax bill is smaller than your total credit, you don’t automatically get the difference back. The Additional Child Tax Credit (ACTC) is the refundable portion — up to $1,700 per child — that lets you receive some or all of the unused credit as an actual refund. The ACTC is calculated as 15% of your earned income above $2,500, capped at $1,700 per child.
Do I need a Social Security number to claim the Child Tax Credit?
Yes. Under rules that began with the 2025 tax year and continue in 2026, both the qualifying child and the taxpayer claiming the credit must have a valid, work-eligible Social Security number. If you’re married filing jointly, only one spouse needs an SSN — the other spouse may have an ITIN and the family can still claim the credit. Taxpayers who file using only an ITIN for themselves and have no spouse with an SSN are not eligible to claim the Child Tax Credit under current rules.
What is the $500 Credit for Other Dependents?
The Credit for Other Dependents is a separate $500 nonrefundable credit for qualifying dependents who don’t meet the Child Tax Credit’s age requirements — including children 17 or older, college-age dependents, and other qualifying relatives such as an elderly parent you support. It was made permanent under the OBBBA and uses the same income phase-out thresholds as the Child Tax Credit. It’s entirely nonrefundable, meaning it can reduce your tax bill but cannot generate a refund on its own.
Tips for Maximizing Your Child Tax Credit
- Confirm every dependent’s SSN is current and accurate. A mismatched or missing Social Security number is one of the most common reasons the Child Tax Credit gets delayed or rejected during e-filing. Verify the SSN for each child matches their Social Security card exactly, particularly after a name change due to adoption or a prior return typo.
- Watch your income near the phase-out threshold. If your AGI sits close to $200,000 (single) or $400,000 (MFJ), a bonus, Roth conversion, or extra freelance income can trigger phase-out reductions on top of regular tax. If you have any control over the timing of year-end income, model the phase-out impact before December 31.
- Don’t assume zero tax liability means zero benefit. Many lower-income working families mistakenly believe they don’t benefit from the Child Tax Credit. The refundable ACTC specifically exists to deliver value to these families — as long as you have earned income above $2,500, you may be eligible for a meaningful refund even with zero tax owed. File a return even if you’re not otherwise required to.
- Don’t double-count children turning 17. A child who turns 17 at any point during the tax year — even December 31 — does not qualify for the Child Tax Credit for that year. Check each child’s age as of December 31 of the tax year you’re filing for, not their current age.
- Review your withholding if you consistently get a large CTC-driven refund. If the Child Tax Credit regularly produces a large refund, consider adjusting your W-4 to receive that money throughout the year instead. Use the W-4 Withholding Calculator to dial in your withholding and stop giving the government an interest-free loan.