The Child Tax Credit is one of the largest tax benefits for families. This is general information, not tax advice.
Child tax credit calculator 2026: the amount
The credit is $2,200 per qualifying child under 17 at the end of the year (26 U.S.C. 24 and IRS Revenue Procedure 2025-32). The child and the taxpayer need Social Security numbers on the return, issued before the due date. From 2026 the amount is indexed for inflation and rounded down to the nearest $100.
Child tax credit $2,200 phase out income
The credit is reduced by $50 for each $1,000, or part of $1,000, that modified AGI is above $200,000 ($400,000 for a joint return). A joint couple with one child and MAGI of $425,500 is $25,500 over, which rounds up to 26 steps, a $1,300 reduction, leaving $900. With one child, a joint credit is gone above $443,000 and a single filer's above $243,000.
Additional child tax credit refundable 2026
The refundable part, the Additional Child Tax Credit, is limited to $1,700 per child. It only applies if your income tax is smaller than the credit. Example: a married couple with two children, MAGI of $90,000 and $3,000 of income tax gets the $4,400 credit as a $3,000 reduction in tax plus $1,400 refunded.
Child tax credit earned income $2,500, 15 percent
The refundable amount is also limited to 15% of earned income above $2,500. A single parent with one child, $12,000 of wages and no income tax has $9,500 over the line, so the refundable credit is 15% of $9,500, which is $1,425 rather than the $2,200 maximum. Dependents who do not qualify for the child credit, such as a 17-year-old, may qualify for a separate nonrefundable $500 credit.
Try the Child Tax Credit calculator → Related: senior bonus deduction and SALT cap.
Sources: 26 U.S.C. 24 (law.cornell.edu); IRS Revenue Procedure 2025-32 analysis (currentfederaltaxdevelopments.com); IRS Child Tax Credit page. Rules verified October 9, 2026.