Child Tax Credit Calculator 2026
Your 2026 child tax credit: $2,200 per child under 17 and $500 for other dependants, the refundable portion (up to $1,700, 15% of earned income over $2,500), the $200,000 / $400,000 phase-out and how much actually reduces your tax — figures confirmed against Rev. Proc. 2025-32.
| Maximum credit | — |
|---|---|
| Phase-out | — |
| Credit for other dependents | — |
| Tax before credits | — |
| Non-refundable part used | — |
| Refundable part (additional child tax credit) | — |
| Credit lost (not enough tax or earned income) | — |
| Income at which the credit disappears entirely | — |
In short
The 2026 child tax credit is $2,200 per qualifying child under 17 (plus $500 for other dependants), reduced by $50 for every $1,000 of modified AGI above $200,000 ($400,000 joint). Up to $1,700 per child is refundable as the additional child tax credit, limited to 15% of earned income above $2,500. The child needs a Social Security number and must live with you more than half the year.
Who this is for: US parents and guardians estimating the 2026 child tax credit and its refundable portion.
Child tax credit rules for 2026
- Amount: $2,200 per qualifying child under 17; $500 for each other dependent (older children, parents).
- Phase-out: reduced by $50 for every $1,000 (or part) of modified AGI above $200,000 (single, head of household) or $400,000 (married filing jointly). One child disappears at $244,000 / $444,000.
- Refundability: the credit first reduces tax; if tax is lower than the credit, up to $1,700 per child is refundable as the additional child tax credit, limited to 15% of earned income above $2,500.
- Requirements: child and taxpayer SSNs, relationship, residency (more than half the year), support and age tests.
- Claimed on Form 1040 with Schedule 8812. The credit does not depend on childcare costs — that is the separate child and dependent care credit.
See also: US Federal Income Tax Calculator 2026, US Paycheck Calculator — Take-Home Pay 2026.
Assumptions
- $2,200 per qualifying child under 17 with an SSN; $500 non-refundable credit for other dependants.
- Phase-out: $50 per $1,000 (or part) of MAGI above $200,000 ($400,000 joint).
- Refundable portion = min($1,700 per child, 15% × (earned income − $2,500)); tax before credits is estimated from AGI less the standard deduction if not entered.
Worked example
Maximum credit 2 × $2,200 = $4,400, no phase-out. Estimated tax before credits (standard deduction) about $7,040, so the whole $4,400 is used against tax — nothing refundable needed, nothing lost. At $410,000 MAGI the credit would drop by $500 to $3,900; it disappears entirely at about $488,000.
Frequently asked questions
How much is the child tax credit for 2026?
$2,200 per qualifying child under 17, of which up to $1,700 is refundable; $500 for other dependents.
What is the income limit for the child tax credit?
It starts phasing out at $200,000 MAGI (single, head of household) or $400,000 (joint), losing $50 per $1,000 above that.
Can I get the child tax credit with no income?
Only the non-refundable part offsets tax; the refundable part needs earned income above $2,500 — at $12,000 of earnings the refundable amount is about $1,425.
Does a 17-year-old qualify?
No — the child must be under 17 at the end of the year; a 17- or 18-year-old dependent gets the $500 other-dependent credit instead.
Does the child need a Social Security number?
Yes — since 2018 the $2,200 credit requires the child's SSN valid for employment; children with only an ITIN qualify for the $500 other-dependant credit.
Can both divorced parents claim the credit?
No. Only the parent who claims the child as a dependant (the custodial parent unless Form 8332 releases the claim) takes the credit.
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