About the Child Tax Credit Calculator
This child tax credit calculator estimates how much of the federal child tax credit (CTC) you can claim for tax years 2025 and 2026, and how much of it is refundable. Under the One Big Beautiful Bill Act the credit is $2,200 for each qualifying child under 17, of which up to $1,700 per child can be paid to you as a refund through the additional child tax credit (ACTC) even if you owe no tax. Other dependents, such as older children or elderly parents, can qualify for a $500 credit for other dependents.
Enter your filing status, number of children, income and earned income. The calculator estimates your federal income tax using the standard deduction, applies the credit against that tax, and then works out the refundable portion using the Schedule 8812 rules: 15% of earned income above $2,500, capped at $1,700 per child.
The credit phases out by $50 for every $1,000 (or part of $1,000) of modified AGI above $200,000, or $400,000 for married couples filing jointly. The estimate assumes your income is mostly wages and that you take the standard deduction; the three-or-more-children alternative ACTC formula and other credits are not included.
With the default inputs, the total credit you can claim is $4,400.00. Change any value above to recalculate instantly.
How to use the child tax credit calculator
- 1Choose the tax year and filing status.
- 2Enter the number of qualifying children under 17 and other dependents.
- 3Enter your modified AGI.
- 4Enter your earned income from wages and self-employment.
- 5Review the total credit and how much is refundable.
Formula and method
The full credit is $2,200 per qualifying child plus $500 per other dependent. It is reduced by $50 for each $1,000, or fraction of $1,000, of modified AGI above $200,000 ($400,000 if married filing jointly). The credit first offsets your federal income tax, which the calculator estimates as MAGI minus the standard deduction run through the tax brackets.
Any credit left over can become the refundable additional child tax credit, limited to $1,700 per qualifying child and to 15% of earned income above $2,500. The credit for other dependents is never refundable. These steps mirror Schedule 8812 (Form 1040) for taxpayers with fewer than three children or without Social Security tax refunds.
- MAGI
- Modified adjusted gross income
- Tax
- Federal income tax before credits
- ACTC
- Additional (refundable) child tax credit
Worked examples
Married couple, two children, $60,000 income
After the $32,200 standard deduction the couple owes $2,840 in tax. The $4,400 credit wipes that out, and the remaining $1,560 is refundable because it is under the $3,400 cap for two children and 15% of earned income over $2,500 ($8,625).
Single parent, one child, $20,000 earned
With $20,000 of income and a $24,150 standard deduction, no income tax is owed. The refundable portion is capped at $1,700 per child (15% of $17,500 would allow $2,625), so the parent receives $1,700 and $500 goes unused.
High-income couple, three children, $430,000
Income is $30,000 over the $400,000 joint threshold, so the $6,600 credit is cut by 30 × $50 = $1,500 to $5,100. Their large tax bill absorbs it all, so nothing is refundable.
Low earner, two children, $12,000 of wages
No tax is owed, so only the refundable portion helps. It is limited to 15% of the $9,500 of earnings above $2,500, which is $1,425.
Frequently asked questions
How much is the child tax credit for 2026?+
The credit is $2,200 per qualifying child under age 17 for both 2025 and 2026, with up to $1,700 per child refundable. The One Big Beautiful Bill Act made the credit permanent and indexes it to inflation after 2025; the IRS confirmed in Rev. Proc. 2025-32 that the 2026 amounts stay at $2,200 and $1,700.
Who is a qualifying child?+
A child under 17 at the end of the year who is your son, daughter, stepchild, foster child, sibling or a descendant of one, lived with you more than half the year, did not provide over half their own support, and has a valid Social Security number.
At what income does the child tax credit phase out?+
The credit falls by $50 for each $1,000 of modified AGI above $200,000 for single, head of household and separate filers, and above $400,000 for married couples filing jointly.
Can I get the child tax credit if I owe no tax?+
Yes, partly. The additional child tax credit refunds up to $1,700 per child, limited to 15% of earned income above $2,500. You need at least some earned income to receive it.
Do parents need Social Security numbers to claim it?+
From 2025 the taxpayer claiming the credit (and at least one spouse on a joint return) generally must have a Social Security number valid for employment, in addition to the child’s SSN.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.