Child Tax Credit Calculator
The US child tax credit for 2026: 2,200 per qualifying child and 500 per other dependent, the phase-out above 200,000 (400,000 joint), and how much can be refunded as the additional child tax credit.
Result…
How it's calculated
Credit = 2,200 × children + 500 × other dependents Reduction = 5% × (MAGI − 400,000 joint / 200,000 others, rounded up to the next 1,000) Used against tax = min(credit after reduction, income tax) Refundable = min(unused credit, 1,700 × children, 15% × (earned income − 2,500))
Follows Part I and Part II-A of Schedule 8812 with the 2026 amounts. Each qualifying child under 17 is worth 2,200 and each other dependent 500, as set by the One, Big, Beautiful Bill Act and adjusted in IRS Revenue Procedure 2025-32. The total falls by 50 for every 1,000 (or part of 1,000) of modified AGI above 400,000 for married couples filing jointly and 200,000 for everyone else. The credit first reduces your income tax; whatever is left can come back as a refund, up to 1,700 per qualifying child and 15% of earned income above 2,500. The credit for other dependents is never refundable.
Your numbers, step by step
About the Child Tax Credit calculator
This child tax credit calculator estimates the US child tax credit and credit for other dependents for tax year 2026, following Schedule 8812. Each qualifying child under 17 is worth up to 2,200 and each other dependent up to 500, the amounts set for 2026 in IRS Revenue Procedure 2025-32 after the One, Big, Beautiful Bill Act. The credit shrinks by 50 for each 1,000 (or part) of modified AGI over 400,000 for joint filers or 200,000 for everyone else. It first reduces your income tax; what is left can be refunded as the additional child tax credit, up to 1,700 per child and 15% of earned income over 2,500. The working shows each line, so families with little tax can see how much comes back. State credits are not included. Amounts are US dollars.
How to use it
- Choose your “Filing status”.
- Enter the number of “Qualifying children under 17” and “Other dependents”.
- Enter your “Modified adjusted gross income”, your “Income tax before this credit” and your “Earned income”.
- Read the total credit, how much is used against your tax and how much is refundable.
Worked example
A single parent with one child under 17 and one older dependent has 30,000 of income and 800 of income tax. The credit before the phase-out is 2,200 + 500 = 2,700, with no reduction. 800 is used against the tax. Of the 1,900 left, up to 1,700 can be refunded for the one child, and 15% × (30,000 − 2,500) = 4,125 allows it all, so 1,700 is refunded. The total is 2,500; the other 200, from the dependent credit, cannot be used.
Updated
Questions people ask
How much is the child tax credit for 2026?
Up to 2,200 for each qualifying child under 17 with a Social Security number valid for work, of which up to 1,700 can be refunded. Other dependents get up to 500 each, which is not refundable. The IRS child tax credit page sets out who qualifies.
At what income does the child tax credit phase out?
It starts falling above 400,000 of modified AGI for married couples filing jointly and 200,000 for all other filers, by 50 for every 1,000 or part of 1,000 over. Two children's 4,400 is gone completely at 88,000 over the threshold.
Why don't I get the full credit as a refund?
Only the part your tax doesn't use can be refunded, and that part is capped at 1,700 per child and at 15% of your earned income above 2,500. With low earnings, the 15% limit is usually what holds the refund down.
What is a common mistake when counting qualifying children?
Counting a child who turns 17 during the year. A child must be under 17 at the end of 2026 for the child tax credit; an older child can still count for the 500 credit for other dependents if they are your dependent.
What does this child tax credit estimate leave out?
The alternative refund method for three or more children in Part II-B of Schedule 8812, the limits from other credits on your return, residents of Puerto Rico, and state child credits. Check the IRS instructions for Schedule 8812 or ask a tax professional before you file. Your income tax figure can come from the US income tax calculator.