Child Tax Credit Calculator (2026)
The child must be under 17 on December 31, 2026, and you must list the child's SSN on the return. A parent's SSN is required too (at least one spouse on a joint return).
Drives the refundable part only.
The credit first reduces this tax. Anything left over may come back as the refundable Additional Child Tax Credit. Use the income tax calculator if you need an estimate.
When the credit reaches zero
The credit drops $50 for each $1,000 (or part of $1,000) of MAGI above $200,000 ($400,000 on a joint return). It is gone once MAGI is above:
| Children | Single / HoH / MFS | Married filing jointly |
|---|---|---|
| 1 | $243,000 | $443,000 |
| 2 | $287,000 | $487,000 |
| 3 | $331,000 | $531,000 |
| 4 | $375,000 | $575,000 |
Other dependents, such as a child 17 or older, may qualify for a separate $500 credit that is not refundable. This calculator covers the child credit only.
Rules last verified: October 9, 2026, against 26 U.S.C. § 24 (credit $2,200, phase-out $50 per $1,000, refundable limit at 15% of earned income over $2,500) and IRS Rev. Proc. 2025-32 ($2,200 credit and $1,700 refundable maximum per child for 2026). The IRS child tax credit page lists the same amounts for 2025.
Educational estimate, not tax advice. It treats your MAGI as your AGI and does not apply other nonrefundable credits ahead of the child credit, which could lower the amount that reduces your tax. Real returns use IRS Schedule 8812. Talk to a tax professional for your situation.
Estimate your 2026 Child Tax Credit: the $2,200 per child, the reduction for high income, how much lowers your tax bill, and how much can come back as the refundable Additional Child Tax Credit.
How it works
- Choose your filing status and the number of qualifying children under 17
- Enter your income, earned income and federal income tax before credits
- See the credit after the income limit, the part that lowers your tax, and the refundable part
Frequently asked questions
How much is the Child Tax Credit for 2026?
$2,200 per qualifying child under 17 (26 U.S.C. 24 and IRS Revenue Procedure 2025-32). Up to $1,700 per child of it is refundable for 2026. From 2026 the credit amount is indexed to inflation, rounded down to the nearest $100.
When does the credit start to phase out?
When modified AGI is above $200,000, or $400,000 on a joint return. The credit drops by $50 for each $1,000, or part of $1,000, over the line. With one child, a joint filer's credit is gone once MAGI is above $443,000.
What is the refundable part?
The Additional Child Tax Credit. It is the smaller of the unused credit, $1,700 per child, and 15% of earned income above $2,500. If your income tax is smaller than the credit, the refundable part is what can come back as a refund.
Do the child and parent need Social Security numbers?
Yes. You must list the child's SSN on the return, and the taxpayer's SSN too (at least one spouse on a joint return). Numbers must be issued before the due date of the return. A child who does not qualify may still count for the separate $500 credit for other dependents.
Who counts as a qualifying child?
A child who is a qualifying child under section 152(c) and is under 17 at the end of the tax year. The IRS child tax credit page explains the residency and support tests.
Is this tax advice?
No. It treats MAGI as AGI and does not apply other nonrefundable credits first. Actual returns use IRS Schedule 8812. Ask a tax professional about your situation.
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Update history
- 2026-10-09 Launched: 2026 Child Tax Credit calculator with the $2,200 credit, income phase-out and refundable portion.