Child Tax Credit Calculator
Estimate your 2026 Child Tax Credit. The OBBBA raised the credit to $2,200 per qualifying child under 17, with up to $1,700 refundable as the Additional Child Tax Credit (ACTC).
Your Income & Family
Your Child Tax Credit
Phaseout Analysis
Credit vs. Tax Liability
2026 CTC Phaseout Thresholds
| Filing Status | Phaseout Starts | Fully Phased Out (2 children) |
|---|---|---|
| Single | $200,000 | $288,000 |
| Married Filing Jointly | $400,000 | $488,000 |
| Head of Household | $200,000 | $288,000 |
| Married Filing Separately | $200,000 | $288,000 |
Credit reduces by $50 for every $1,000 (or fraction) of AGI above the threshold.
How the Child Tax Credit Works in 2026
$2,200 per qualifying child.For 2026, the One Big Beautiful Bill Act (OBBBA) set the Child Tax Credit at $2,200 per qualifying child under age 17. This is an increase from the $2,000 amount that applied from 2018–2025 under the TCJA.
Nonrefundable vs. refundable.The CTC is first applied as a nonrefundable credit — it can reduce your tax liability to zero but not below. Any remaining credit (up to $1,700 per child) may be claimed as the refundable Additional Child Tax Credit (ACTC), which can generate a tax refund even if you owe no tax.
ACTC earned income requirement. The refundable portion is limited to 15% of earned income above $2,500. This means very low-income families with little earned income may not receive the full refundable amount.
Phaseout thresholds. The credit phases out by $50 for every $1,000 (or fraction thereof) of AGI above $200,000 (single, HoH, MFS) or $400,000 (married filing jointly). These thresholds are not indexed for inflation and have remained the same since 2018.
Qualifying child requirements. The child must be under 17 at the end of the tax year, a U.S. citizen or resident, claimed as your dependent, have a valid SSN, and have lived with you for more than half the year.