Child tax credit calculator 2026

This child tax credit calculator estimates your 2026 Child Tax Credit, the return you file in 2027. Enter your filing status, the number of children under 17, other dependents and your income. It applies the $2,200 credit per child, the phase-out for high incomes, the limit to your tax and the refundable Additional Child Tax Credit of up to $1,700 per child.

Example: Filing status: Married filing jointly · Children under 17 (with SSN) 2 · Other dependents 0 · Adjusted gross income (AGI) 80,000 $ · Earned income 80,000 $ → Child tax credit 2026 (total): US$4,400.00. Source: Rev. Proc. 2025-32 § 4.05; 26 U.S.C. § 24(h)(2), (h)(5), (i), IRS – Rev. Proc. 2025-32, section 4.05: for 2026 the maximum child tax credit is $2,200 and the refundable amount is $1,700; section 2.03: OBBBA makes the expanded credit permanent (read 08.10.2026). Updated: 8 October 2026.

Filing status

Children under 17 (with SSN)

under 17 at the end of 2026 and with a Social Security number valid for work

Other dependents

for example children aged 17 or older, college students or a parent you support – $500 each

Adjusted gross income (AGI)

line 11 of Form 1040; used as modified AGI

Earned income

wages and self-employment earnings; needed for the refundable part

Federal tax before credits (optional)

leave empty to estimate it from AGI with the 2026 standard deduction

My ToolboxYour inputs are saved in this browser only.

Result

Child tax credit 2026 (total): US$4,400.00
Used against your tax: US$4,400.00
Refundable part (ACTC): US$0.00
Calculation: Item Amount Note
Credit before phase-out $4,400.00 2 × $2,200 + 0 × $500
Federal tax before credits $5,240.00 estimate: standard deduction and 2026 brackets
Non-refundable part $4,400.00 credit up to the amount of your tax
Additional Child Tax Credit $0.00 refundable, at most $3,400.00 ($1,700 per child) and $11,625.00 (15% of earned income over $2,500)
Total credit $4,400.00; Your tax was estimated from AGI with the standard deduction; other credits that come first (for example child care or education credits) are not included – enter your own figure from Form 1040 for a closer result. You and each child need a valid Social Security number issued before the due date of the return; on a joint return one spouse with a valid SSN is enough (the other needs an SSN or ITIN). Estimate for tax year 2026, not tax advice.

Item	Amount	Note
Credit before phase-out	$4,400.00	2 × $2,200 + 0 × $500
Federal tax before credits	$5,240.00	estimate: standard deduction and 2026 brackets
Non-refundable part	$4,400.00	credit up to the amount of your tax
Additional Child Tax Credit	$0.00	refundable, at most $3,400.00 ($1,700 per child) and $11,625.00 (15% of earned income over $2,500)
Total credit	$4,400.00

How it is calculated

For 2026 the Child Tax Credit is up to $2,200 for each child under 17, and up to $1,700 of it is refundable. The amount was set by the One Big Beautiful Bill Act and adjusted for inflation in IRS Revenue Procedure 2025-32. Dependents who are not qualifying children get a $500 credit for other dependents.

How the 2026 credit is calculated

Credit per person: $2,200 for each child under 17 with a valid Social Security number plus $500 for each other dependent.
Phase-out: above an AGI of $400,000 (married filing jointly) or $200,000 (all others) the credit falls by $50 for every $1,000 or part of it.
Limit to your tax: the credit first reduces your federal income tax to zero.
Refundable part: what is left is paid out as the Additional Child Tax Credit – at most $1,700 per child and 15% of earned income above $2,500.

2026	Amount
Child Tax Credit per child under 17	$2,200
Refundable maximum per child (ACTC)	$1,700
Credit for other dependents	$500 (not refundable)
Earned income needed for a refund	more than $2,500, 15% of the excess
Phase-out starts	$400,000 married filing jointly, $200,000 others

Examples for 2026

Married couple, two children, $80,000: tax before credits $5,240 (taxable income $47,800 after the $32,200 standard deduction). The full $4,400 is used against the tax.
Married couple, two children, $30,000: no income tax. Refundable is the smaller of $3,400 (2 × $1,700) and $4,125 (15% of $27,500), so the credit is $3,400; $1,000 cannot be used.
Head of household, one child, $40,000: tax $1,585, so $1,585 reduces the tax and $615 is refunded – the full $2,200.
Head of household, one child, $20,000: no tax; refund $1,700.
Low earnings: head of household with two children and $12,000 of wages: 15% of $9,500 = $1,425.
High income: single, one child, AGI $215,500: $15,500 over the threshold counts as 16 × $1,000, the credit falls by $800 to $1,400. Above $243,000 it is gone completely ($50 is left at exactly $243,000).
One child and a 17-year-old: $2,200 + $500 = $2,700.

Your tax before credits comes from the federal income tax calculator.

Limits

Not included: other credits that reduce your tax before the Child Tax Credit, the alternative refund calculation for three or more children (Social Security and Medicare taxes, Schedule 8812 Part II-B), capital gains rates, Puerto Rico residents and state child tax credits. The result is an estimate for tax year 2026 – not tax advice.

Frequently asked questions

How much is the child tax credit for 2026?

Up to $2,200 per child under 17, of which up to $1,700 is refundable. Other dependents get $500.

How much is the refundable child tax credit in 2026?

Up to $1,700 per child, limited to 15% of earned income above $2,500. With $30,000 of wages and two children the refundable credit is $3,400.

At what income does the child tax credit phase out?

Above $400,000 of modified AGI for married couples filing jointly and $200,000 for everyone else. The credit drops by $50 for each $1,000 or part above that.

Do I need a Social Security number for the child tax credit?

Yes. Each child needs a valid SSN, and so do you – on a joint return one spouse with a valid SSN is enough. A child without one may still qualify for the $500 credit for other dependents.

What is the child tax credit with dependents over 17?

Dependents aged 17 or older count for the $500 credit for other dependents, which is not refundable. One child under 17 and one aged 17 give $2,700.

How much child tax credit for 3 kids?

Up to 3 × $2,200 = $6,600, of which at most $5,100 is refundable. With little tax, the refund is limited to 15% of earned income over $2,500.

Sources and legal basis

Rev. Proc. 2025-32 § 4.05; 26 U.S.C. § 24(h)(2), (h)(5), (i): IRS – Rev. Proc. 2025-32, section 4.05: for 2026 the maximum child tax credit is $2,200 and the refundable amount is $1,700; section 2.03: OBBBA makes the expanded credit permanent (read 08.10.2026)
26 U.S.C. § 24(b), (d), (h)(3), (h)(4): IRS – Schedule 8812 (Form 1040): $2,200 per child, $500 per other dependent, phase-out over $400,000/$200,000 rounded up to the next $1,000 × 5%, ACTC $1,700 per child, 15% of earned income over $2,500 – 2025 form (read 08.10.2026)
26 U.S.C. § 24(h)(7): IRS – Instructions for Schedule 8812: phase-out thresholds, ACTC maximum $1,700, valid SSN required from tax year 2025, only one spouse needs one on a joint return (read 08.10.2026)
26 U.S.C. § 24: IRS – Child Tax Credit: up to $2,200 per qualifying child under 17, ACTC up to $1,700, earned income of at least $2,500, full credit up to $200,000 ($400,000 joint), $500 credit for other dependents (read 08.10.2026)
Rev. Proc. 2025-32 § 4.01, § 4.14: IRS – Rev. Proc. 2025-32, sections 4.01 and 4.14: 2026 tax rate tables and standard deduction used for the tax estimate (read 08.10.2026)

As of: 8 October 2026 · Editorial policy