How much is the Child Tax Credit for 2026?

For 2026, the Child Tax Credit is $2,200 per qualifying child under age 17 under the One Big Beautiful Bill Act (OBBBA). This is an increase from $2,000 in prior years. Up to $1,700 per child is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it even if you owe no taxes.

What is the income limit for the Child Tax Credit in 2026?

The full $2,200 Child Tax Credit is available for single filers with AGI up to $200,000 and married couples filing jointly with AGI up to $400,000. Above these thresholds, the credit phases out by $50 for every $1,000 of additional income until it reaches zero.

What is the refundable portion of the Child Tax Credit?

The Additional Child Tax Credit (ACTC) is the refundable portion, capped at $1,700 per child for 2026. To qualify, you need at least $2,500 in earned income. The refundable amount is 15% of earned income above $2,500, capped at $1,700 per child. This means you can receive this amount as a refund even if you owe no federal income tax.

Who qualifies as a child for the Child Tax Credit?

A qualifying child must: (1) be under age 17 at the end of 2026, (2) be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, (3) have lived with you for more than half of 2026, (4) be claimed as your dependent, (5) be a U.S. citizen, national, or resident with a valid SSN, and (6) not have provided more than half of their own support.

Child Tax Credit Calculator 2026 — $2,200 Per Child (OBBBA)

Your family & income

Qualifying children under 17

Each child qualifies for $$2,200 credit

Other dependents (age 17+)

Each qualifies for $$500 Other Dependent Credit

Filing status

Adjusted Gross Income (AGI)

Earned income (wages, self-employment)

Used to calculate refundable ACTC (need $$2,500+ earned income)

Tax liability before credits

Non-refundable CTC can offset up to this amount

Your 2026 Child Tax Credit

Total credit available

$4,400

Full credit (no phase-out)

CTC (2 children × $2,200)	$4,400
Gross credit	$4,400
Net credit	$4,400

Refundable vs Non-Refundable

Non-refundable CTC

$1,000

Offsets tax liability up to $$8,000

Refundable ACTC

$3,400

Received as refund even with $0 tax

How the credit applies

Tax liability before credits$8,000

Non-refundable CTC applied− $1,000

Tax after non-refundable CTC$7,000

Refundable ACTC received+ $3,400

Total tax benefit$4,400

Phase-out thresholds (2026)

Single / HoH

$200,000

Married Filing Jointly

$400,000

Credit reduces by $50 per $1,000 AGI above threshold

Disclaimer

This tool provides estimates for educational purposes only and is not tax advice. Results use 2026 federal figures under the OBBBA and do not account for state credits, shared custody, or your full tax situation. Consult a qualified tax professional before filing.

How this is calculated

The Child Tax Credit calculator follows IRC § 24 and OBBBA 2025 provisions:

Gross CTC = number of qualifying children × $2,200. Gross ODC = number of other dependents × $500.
Phase-out threshold: $200,000 (single/HoH) or $400,000 (MFJ). Reduction = floor(AGI over threshold / $1,000) × $50.
Net credit = max(0, gross credit − phase-out reduction).
Refundable ACTC = min(15% × (earned income − $2,500), $1,700 per child, net credit).
Non-refundable CTC = net credit − refundable ACTC. This portion can only offset existing tax liability.

Sources

Reviewed against 2026 figures · Last updated June 2026

zhisan

Independent Developer

Full-stack developer passionate about building useful tools for the developer community. Creates free, privacy-focused web applications that solve everyday coding problems.

GitHub Email

What is Child Tax Credit Calculator?

The Child Tax Credit (CTC) is a federal tax credit under IRC § 24 that reduces your tax bill dollar-for-dollar by up to $2,200 per qualifying child under age 17. Under the One Big Beautiful Bill Act (OBBBA) of 2025, the credit increased from $2,000 to $2,200 per child and is now permanently adjusted for inflation. The credit has two components: a non-refundable portion that offsets tax liability, and a refundable portion called the Additional Child Tax Credit (ACTC) that you can receive as a refund even if you owe no taxes. The ACTC is calculated as 15% of your earned income above $2,500, capped at $1,700 per child for 2026. For example, a family with 2 children and $30,000 in earned income would have an ACTC of 15% × ($30,000 − $2,500) = $4,125, but capped at 2 × $1,700 = $3,400. The credit phases out by $50 for every $1,000 of AGI above $200,000 (single/head of household) or $400,000 (married filing jointly). There is also a $500 Other Dependent Credit (ODC) for dependents who do not qualify for the CTC — typically children 17 or older, elderly parents, or other qualifying relatives. Children must have a valid Social Security Number issued before the tax deadline to qualify for the CTC. Only one parent can claim the CTC per child — the custodial parent usually claims it unless Form 8332 is signed releasing the claim.

How to Use

Enter the number of qualifying children under age 17. Each child qualifies for the $2,200 credit.
Enter the number of other dependents (age 17+, elderly parents) who qualify for the $500 Other Dependent Credit.
Select your filing status — Single, Married Filing Jointly, or Head of Household.
Enter your Adjusted Gross Income (AGI) to determine if the phase-out applies ($200K single, $400K MFJ).
Enter your earned income (wages, self-employment) to calculate the refundable ACTC.
Enter your tax liability before credits to see how the non-refundable portion applies.

Why Use This Tool?

Reduces your tax bill dollar-for-dollar — a credit, not a deduction (IRC § 24)

Up to $1,700 per child is refundable via the ACTC — receive it even with $0 tax liability

Other Dependent Credit provides $500 for dependents who don't qualify for the CTC

OBBBA made the credit permanent and indexed for inflation starting 2025

Can be claimed on your W-4 for bigger paychecks throughout the year via reduced withholding

Tips & Best Practices

The phase-out reduces the credit by $50 for every $1,000 of AGI above the threshold ($200K single/HoH, $400K MFJ). At $220,000 AGI (single, 1 child), you lose $1,000 of the $2,200 credit, leaving $1,200.
To maximize the refundable ACTC, you need at least $2,500 in earned income. The refundable amount is 15% of earned income above $2,500, capped at $1,700 per child.
If your tax liability is less than the non-refundable portion, the excess becomes part of your refund via ACTC.
Children must have a valid Social Security Number issued before the tax deadline to qualify. ITINs do not qualify for the CTC.
Only one parent can claim the CTC per child — the custodial parent usually claims it unless Form 8332 is signed releasing the claim to the non-custodial parent.

Frequently Asked Questions

What changed with the Child Tax Credit in 2026?

Under the One Big Beautiful Bill Act (OBBBA), the CTC increased from $2,000 to $2,200 per child and is now permanently adjusted for inflation. The refundable portion (ACTC) increased to $1,700 per child. These changes are permanent, unlike the temporary 2021 expansion that expired.

Can I get the Child Tax Credit if I owe no taxes?

Yes, through the Additional Child Tax Credit (ACTC). Up to $1,700 per child is refundable, meaning you can receive it as a refund even if you owe $0 in federal income tax. You need at least $2,500 in earned income to qualify for the refundable portion.

What if my income is above the phase-out threshold?

The credit phases out by $50 for every $1,000 of AGI above $200,000 (single/HoH) or $400,000 (MFJ). For example, a single filer with 1 child and $220,000 AGI would lose $1,000 of the $2,200 credit, leaving $1,200.

What is the Other Dependent Credit?

The ODC is a $500 non-refundable credit for dependents who don't qualify for the CTC — typically children 17 or older, full-time students 19–23, elderly parents, or other qualifying relatives. It follows the same phase-out rules as the CTC.

What does this calculator not cover?

This calculator does not cover state child tax credits (many states have their own), the impact of shared custody arrangements, the interaction with the Child and Dependent Care Credit, or the rules for children of divorced/separated parents. It is an educational tool; consult a tax professional for your actual filing.

Real-world Examples

Married couple, 2 children, $100,000 AGI, $100,000 earned income, $8,000 tax liability

A married filing jointly couple with 2 qualifying children under 17. Their income is well below the phase-out threshold.

Input

Children:            2
Other dependents:    0
Filing status:       MFJ
AGI:                 $100,000
Earned income:       $100,000
Tax liability:       $8,000

Gross CTC:           2 × $2,200 = $4,400
ODC:                 $0
Phase-out:           $0 (AGI < $400,000)
Net credit:          $4,400

ACTC calculation:
15% × ($100,000 − $2,500) = $14,625
Cap: 2 × $1,700 = $3,400
Refundable ACTC:     $3,400

Output

Non-refundable CTC:  $4,400 − $3,400 = $1,000
  (offsets $1,000 of tax liability)
Refundable ACTC:     $3,400
  (received as refund)

Tax after CTC:       $8,000 − $1,000 = $7,000
Total tax benefit:   $4,400 (full credit received)

Note: Because tax liability ($8,000) exceeds the
non-refundable portion ($1,000), the full $4,400
credit is captured — $1,000 reduces tax owed and
$3,400 is received as a refund.

Data sources: Child Tax Credit: IRC § 24. ACTC refundable portion: IRC § 24(d). Phase-out thresholds: IRC § 24(b). OBBBA amendments: One Big Beautiful Bill Act (2025). This calculator is maintained by Zhisan, who built it using IRS first-party documentation. Last reviewed 2026. This tool is for informational and educational purposes only and does not constitute tax advice. Consult a qualified tax professional or CPA for advice specific to your situation.