Child Tax Credit Calculator
Estimate your 2026 Child Tax Credit — $2,200 per qualifying child and $500 per other dependent — with the income phase-out, how much is refundable (up to $1,700 per child as the Additional Child Tax Credit) and the Social Security number rules.
How it works
Base = $2,200 × qualifying children + $500 × other dependents (2026) · Reduction = $50 per $1,000 (or part) of MAGI over $400,000 joint / $200,000 others · Credit = max(0, base − reduction) · Non-refundable = min(credit, income tax − other credits) · Refundable ACTC = min(unused credit, $1,700 × children, 15% × (earned income − $2,500))
For 2026 the Child Tax Credit is worth up to $2,200 for each qualifying child under 17, plus $500 for each other dependent, such as a 17- or 18-year-old, a college student under 24, a parent you support or a child who has an ITIN rather than an SSN. The total shrinks by $50 for every $1,000 (or part of $1,000) of modified AGI above $400,000 on a joint return or $200,000 for every other filing status. The credit first reduces your income tax. Whatever is left over can come back as a refund — the Additional Child Tax Credit — up to $1,700 per child and up to 15% of your earned income above $2,500; anything beyond that is lost. The $500 other-dependent credit is never refundable. This calculator follows the Schedule 8812 order: it estimates your income tax from the standard deduction and the year’s brackets (or uses the tax you enter), takes the non-refundable part and then the refundable part. Since 2025 the child needs an SSN valid for work, and so do you — on a joint return, one spouse’s SSN is enough.
Worked example
A married couple with two young children, $120,000 of income and wages: they are far below $400,000, so the credit is 2 × $2,200 = $4,400. Their 2026 income tax is about ($120,000 − $32,200) taxed at 10% and 12% = $10,040, which covers the credit in full, so all $4,400 reduces their tax and none needs to be refunded. With only $30,000 of wages instead, their income tax would be zero, so the whole credit is unused: the refund is the lowest of $4,400, 2 × $1,700 = $3,400 and 15% × $27,500 = $4,125, which is $3,400, and the other $1,000 is lost.
Sources: IRS — Child Tax Credit · IRS Rev. Proc. 2025-32 (2026 amounts) · IRS — Instructions for Schedule 8812
Frequently asked questions
How much is the Child Tax Credit for 2026?
Up to $2,200 for each qualifying child under 17 at the end of 2026, the same as 2025. The amount is now indexed to inflation in $100 steps. There is also a $500 credit for each other dependent.
How much of the credit is refundable?
Up to $1,700 per child for 2026, as the Additional Child Tax Credit. It is limited to 15% of your earned income above $2,500, and only the part of the credit you can’t use against your income tax is refundable. Families with three or more children can sometimes get more using the Social Security tax method on Schedule 8812.
At what income does it phase out?
The credit drops by $50 for every $1,000, or part of $1,000, of modified AGI above $400,000 on a joint return or $200,000 for single, head of household and married-filing-separately filers. With two children the 2026 credit reaches zero at $488,000 joint or $288,000 single.
What are the Social Security number rules after the 2025 law?
From tax year 2025, the child must have an SSN valid for work issued by the return’s due date, and the taxpayer must too. On a joint return one spouse’s SSN is enough. A child with only an ITIN can still get the $500 credit for other dependents.
Does the credit lower my tax or come as a refund?
Both. It first cuts your tax dollar for dollar. If your tax is smaller than the credit, part of the difference is refunded (the Additional Child Tax Credit), and the rest is lost.
Related calculators
Educational estimate, not tax advice. Uses 2024–2026 federal amounts (IRS Rev. Proc. 2025-32 for 2026) and a simplified income tax estimate — confirm with Schedule 8812, a tax professional or the IRS.