Child Tax Credit Calculator
Your child tax credit, refundable portion and dependent credit for 2025 or 2026
Last updated: October 2026 · Rev. Proc. 2025-32 and Schedule 8812 method
Your family
Children 17 and older, students, relatives you support, or children with an ITIN.
Your income
Leave blank if it equals your AGI.
Leave blank and we estimate it with the standard deduction: $6,440.
Total credit you get
$4,400
after phase-out and tax limits
Reduces your tax by
$4,400
nonrefundable part
Paid as a refund
$0
additional child tax credit
Step by step (Schedule 8812 order)
- 2 children x $2,200
- $4,400
- 0 other dependents x $500
- $0
- Phase-out ($50 per $1,000 or part over $400,000)
- - $0
- Credit after phase-out
- $4,400
- Used against your $6,440 of tax
- $4,400
- 15% of earned income over $2,500
- $13,125
- Refundable cap (2 x $1,700)
- $3,400
- Additional child tax credit
- $0
With these dependents the credit phases out completely at about $488,000 of income.
How the child tax credit is calculated
Start with $2,200 for each qualifying child and $500 for each other dependent. If modified AGI is over $200,000 ($400,000 joint), subtract $50 for each $1,000, or part of $1,000, above that line. What is left first reduces your income tax. Any amount your tax cannot absorb may come back as the refundable additional child tax credit: the smallest of the unused credit, $1,700 per child, or 15% of earned income over $2,500.
Worked examples (2026)
High income. A married couple with two children and $420,000 of income starts at $4,400. They are $20,000 over the $400,000 line, so the credit drops by 20 x $50 = $1,000 to $3,400. Their tax is far higher than that, so they use all of it.
Low income. A head of household earns $20,000 with two children. After the $24,150 standard deduction there is no income tax, so none of the $4,400 is used to cut tax. The refundable part is the smallest of $4,400, 2 x $1,700 = $3,400, or 15% x ($20,000 - $2,500) = $2,625. They receive $2,625 as a refund, and may also qualify for the earned income tax credit.
Key rules for 2025 and 2026
- $2,200 per child in both years; $1,700 refundable cap (Rev. Proc. 2025-32, Rev. Proc. 2024-40).
- The child must be under 17 on December 31 and have an SSN valid for work; the filer (or one spouse on a joint return) needs one too (IRS child tax credit).
- The $200,000 and $400,000 phase-out thresholds are fixed in law and not adjusted for inflation.
- Families with three or more children can sometimes get a larger refundable amount using Social Security taxes paid; Schedule 8812 checks this for you.
Related tools and reading
See the credit inside your whole return with the tax refund calculator, and enter it in Step 3 of your W-4 with the W-4 withholding calculator so you get it in each paycheck instead of at tax time. The US tax calculator adds state tax, and the 529 college savings calculator helps plan the next step. For the law behind the change, read the One Big Beautiful Bill explained.
Frequently asked questions
How much is the child tax credit for 2025 and 2026?
Up to $2,200 per qualifying child under 17 in both years. The One Big Beautiful Bill Act raised it from $2,000 starting with 2025, and from 2026 it is indexed to inflation; the IRS confirmed $2,200 for 2026 in Rev. Proc. 2025-32. Up to $1,700 per child is refundable in each year.
How is the refundable part (additional child tax credit) figured?
If your tax is too low to use the whole credit, part of the rest is paid to you as the additional child tax credit. It is the smallest of three amounts: the unused credit, $1,700 per child, or 15% of earned income above $2,500. A parent earning $20,000 can get up to 15% x $17,500 = $2,625 back, even with no tax owed.
At what income does the child tax credit phase out?
Above $200,000 of modified AGI, or $400,000 on a joint return. The credit drops by $50 for each $1,000 or part of $1,000 over the line. A married couple with two children and $420,000 of income loses $1,000 and keeps $3,400; their credit reaches zero at $488,000.
What are the Social Security number rules after the 2025 law?
Each qualifying child needs a Social Security number valid for employment, issued by the return due date. Starting in 2025, the person claiming the credit also needs one; on a joint return, one spouse with a valid SSN is enough. A child with only an ITIN can still qualify you for the $500 credit for other dependents.
Who counts as a qualifying child?
A son, daughter, stepchild, foster child, sibling or a descendant of one of them, who is under 17 at the end of the year, lived with you for more than half the year, did not provide more than half of their own support, is claimed as your dependent and is a US citizen, national or resident. Children aged 17 and older, and other relatives you support, may qualify for the $500 credit for other dependents instead.
Is the $500 credit for other dependents refundable?
No. It can reduce your tax to zero but not below. It shares the same income phase-out as the child tax credit, and it is applied together with it, so high earners lose both from the same $50-per-$1,000 reduction.