Child Tax Credit Calculator 2026
Estimate your 2026 federal Child Tax Credit under the One Big Beautiful Bill Act: $2,200 per qualifying child, the income phase-out, the refundable Additional Child Tax Credit (up to $1,700/child), the $500 Other Dependent Credit, and the new SSN rule.
Estimates only — not tax advice. Final figures come from IRS Schedule 8812.
Your 2026 estimate
Result
Compare filing statuses
Same income and family, every filing status side by side.
2024 vs 2025 vs 2026
How the OBBBA changed your credit across the transition years.
The federal Child Tax Credit (CTC) is worth $2,200 per qualifying child for tax year 2026 — and for the first time in its nearly three-decade history, the amount is permanent and indexed to inflation. The increase came from the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, which locked in $2,200 per child instead of letting the credit fall back to $1,000. This calculator models the full 2026 rules: the $2,200 credit, the phase-out by filing status, the refundable Additional Child Tax Credit (ACTC), the $500 Other Dependent Credit, and the OBBBA's new SSN requirement.
This is an estimate for planning only — not tax advice. Final eligibility is determined on IRS Schedule 8812 with your filed return.
How the 2026 Child Tax Credit works
The credit has two layers. The Child Tax Credit itself is nonrefundable: it reduces your federal income tax dollar-for-dollar but cannot push your bill below zero. Whatever is left unused can flow into the Additional Child Tax Credit (ACTC), which is refundable — up to $1,700 per child for 2026 can come back to you as a refund even if you owe no tax. A third, smaller piece — the Credit for Other Dependents — pays $500 per dependent who is not a qualifying child (for example a 17-year-old or a qualifying relative parent). It is strictly nonrefundable.
What the OBBBA changed (and what it didn't)
- $2,200 per child, permanent. The OBBBA raised the credit from $2,000 to $2,200 beginning with tax year 2025 and removed the expiration that would have dropped it to $1,000.
- Inflation indexing starts in 2026. The $2,200 adjusts with inflation each year, rounded to the nearest $100 — the 2026 figure is still $2,200 because inflation has not yet pushed it over the next $100 step.
- New SSN rule. Starting with 2025, the taxpayer claiming the credit must hold a valid Social Security number. Before, only the child needed one. On a joint return, at least one spouse must have an SSN. ITIN-only filers are shut out of the CTC.
- Unchanged: the $200,000 / $400,000 phase-out thresholds, the $50-per-$1,000 phase-out rate, the $2,500 earned-income floor for the ACTC, and the $500 Other Dependent Credit.
2026 credit amounts at a glance
| Tax year | Per qualifying child | ACTC cap / child | Other dependent | Law |
|---|---|---|---|---|
| 2024 | $2,000 | $1,700 | $500 | TCJA |
| 2025 | $2,200 | $1,700 | $500 | OBBBA begins |
| 2026 | $2,200 | $1,700 | $500 | OBBBA + indexing |
The phase-out, explained with the actual formula
The phase-out is mechanical. Take your modified adjusted gross income (MAGI), subtract the threshold for your filing status, and for every $1,000 or fraction of $1,000 over the threshold, the credit shrinks by $50 — equivalent to losing 5% of every dollar over the line.
| Filing status | Phase-out starts (MAGI) |
|---|---|
| Single | $200,000 |
| Head of household | $200,000 |
| Married filing separately | $200,000 |
| Married filing jointly | $400,000 |
Because the phase-out is a fixed $50 per $1,000, the income where the credit vanishes depends on family size: a single filer with 1 child ($2,200 credit) is fully phased out around $244,000 MAGI, while a joint couple with 2 children ($4,400 credit) keeps some credit until about $488,000. The calculator above shows your exact "fully phased out by" income.
CTC vs. ACTC: the refundable math
Think of it as a waterfall. The $2,200-per-child credit first pays down your tax bill. Any unused balance can become the Additional Child Tax Credit, computed as the smallest of three numbers:
- your unused CTC balance,
- $1,700 × number of qualifying children (the 2026 cap), and
- 15% × (earned income − $2,500) — only wages and self-employment earnings count, and you need more than $2,500 of them.
Example: 1 child, $12,500 of earned income, $0 tax owed. The unused balance is $2,200, the cap is $1,700, and 15% × $10,000 = $1,500 — the smallest wins, so the refund is $1,500.
Who is a qualifying child?
The IRS tests are: under 17 at the end of the tax year, your son/daughter/stepchild/foster child/sibling (or a descendant of any of them), a U.S. citizen/national/resident, claimed as your dependent, living with you more than half the year, not providing more than half of their own support — and holding a valid SSN. Miss the SSN and the child brings $0 of CTC.
Four worked examples (from the calculator engine)
- 2 kids, joint, $150,000 MAGI. 2 × $2,200 = $4,400; income is under the $400,000 joint threshold, so no phase-out. With enough tax liability the full amount is used nonrefundable.
- 1 kid, single, $250,000 MAGI. $50,000 over the $200,000 threshold → reduction of 50 × $50 = $2,500, which wipes out the $2,200 credit → $0.
- 1 kid, $12,500 earned income, $0 tax owed. Nothing to offset, so the ACTC waterfall applies: min($2,200 unused, $1,700 cap, 15% × $10,000) = $1,500 refund.
- No qualifying children, 1 other dependent, joint. The $500 Other Dependent Credit applies against tax owed → $500 nonrefundable.
How to claim it
File Form 1040 and attach Schedule 8812 (Credits for Qualifying Children and Other Dependents). Part I computes the nonrefundable credit with the phase-out; Parts II–III run the ACTC worksheet. Keep each child's SSN on the return — a missing or late-issued SSN disqualifies that child for the year.
Compare filing statuses and tax years
Use the comparator below the calculator to see how single, joint, head-of-household and married-filing-separately change your benefit at the same income, and the year planner to compare 2024 vs. 2025 vs. 2026 under the OBBBA transition.
Related tax tools
- Estimated Tax Calculator — quarterly payments if you are self-employed.
- Paycheck Calculator — see withholding vs. take-home pay.
- Tax Bracket Calculator — which marginal bracket your MAGI falls in.
Child Tax Credit FAQ
How much is the Child Tax Credit for 2026?
For tax year 2026 the Child Tax Credit is $2,200 per qualifying child under 17. The One Big Beautiful Bill Act (OBBBA) made the $2,200 amount permanent and started annual inflation indexing in 2026; because the law rounds adjustments to the nearest $100, the 2026 amount is still $2,200.
Is the Child Tax Credit refundable?
The base Child Tax Credit is nonrefundable — it can reduce your tax bill to zero but not below. The leftover can become refundable through the Additional Child Tax Credit (ACTC), capped at $1,700 per child for 2026. Example: 1 qualifying child, $12,500 of earned income and $0 tax liability gives a $1,500 refund (15% × ($12,500 − $2,500)).
What is the income limit for the Child Tax Credit in 2026?
The phase-out starts at $200,000 of modified AGI for single, head-of-household and married-filing-separately filers, and $400,000 for married filing jointly. Above the threshold the credit shrinks by $50 for each $1,000 (or part of $1,000) of extra income. Example: a single filer with $250,000 MAGI and 1 child gets $0; at $210,000 MAGI the same family keeps $1,700.
What did the One Big Beautiful Bill change about the Child Tax Credit?
Three big changes, effective for 2025 onward: (1) the credit rose from $2,000 to $2,200 per child and is now permanent instead of expiring; (2) the $2,200 is indexed to inflation starting with 2026; (3) the taxpayer claiming the credit must now hold a valid Social Security number — under prior law only the child needed one. For joint returns, at least one spouse must have an SSN.
Do I need a Social Security number to claim the Child Tax Credit?
Yes — both sides. The qualifying child must have a valid SSN issued before the return due date, and since 2025 the parent or guardian claiming the credit must also have a valid SSN (on a joint return, one spouse with an SSN is enough). ITIN-only filers cannot claim the CTC under the OBBBA.
What is the $500 Other Dependent Credit?
Dependents who are not qualifying children — for example a 17-year-old, a college student, or a qualifying relative parent — can bring a $500 nonrefundable credit each, called the Credit for Other Dependents. Example: no qualifying children and 1 other dependent gives a $500 credit that offsets tax owed but is never refundable.
How do I claim the Child Tax Credit on my tax return?
Claim it on your Form 1040 and complete Schedule 8812 (Credits for Qualifying Children and Other Dependents), which does the phase-out math and the ACTC worksheet. Our calculator above mirrors that worksheet: enter filing status, MAGI, children, other dependents, earned income and tax liability to see the same breakdown.
Worked example: 2 kids, married filing jointly, $150,000 MAGI — how much?
$4,400. Two qualifying children × $2,200 = $4,400, and $150,000 MAGI is well under the $400,000 joint phase-out threshold, so there is no reduction. With at least $4,400 of federal tax liability the whole amount is used as a nonrefundable credit.
What counts as earned income for the Additional Child Tax Credit?
Wages, salaries, tips and net self-employment earnings count; investment income does not. You need more than $2,500 of earned income for any ACTC, and the refundable amount is 15% of earned income above $2,500, capped at $1,700 per child. Example: $20,000 of earned income gives 15% × $17,500 = $2,625, capped to the $1,700 maximum.
Can I claim the Child Tax Credit if I file separately from my spouse?
Yes. Married filing separately uses the $200,000 phase-out threshold. Example: 1 qualifying child and $205,000 MAGI means $5,000 over the threshold → a $250 reduction → a $1,950 credit before applying it against tax liability.
What is the difference between the CTC, the ACTC and the EITC?
The CTC ($2,200/child, mostly nonrefundable) and the ACTC (its refundable slice, up to $1,700/child) are one family of credits for qualifying children claimed on Schedule 8812. The Earned Income Tax Credit (EITC/EIC) is a separate, fully refundable credit for low-to-moderate earners with its own phase-in/phase-out tables. A family can qualify for both in the same year.
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