Your family & income
Each child qualifies for $$2,200 credit
Each qualifies for $$500 Other Dependent Credit
Used to calculate refundable ACTC (need $$2,500+ earned income)
Non-refundable CTC can offset up to this amount
Your 2026 Child Tax Credit
| CTC (2 children × $2,200) | $4,400 |
| Gross credit | $4,400 |
| Net credit | $4,400 |
Refundable vs Non-Refundable
How the credit applies
Phase-out thresholds (2026)
Credit reduces by $50 per $1,000 AGI above threshold
What is How to Use the Child Tax Credit Calculator?
The Child Tax Credit (CTC) is a federal tax credit that reduces your tax bill 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 and is now permanently adjusted for inflation. A portion is refundable, meaning you can receive it as a refund even if you owe no taxes.
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 phase-out applies.
- 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?
Tips & Best Practices
- The phase-out reduces the credit by $50 for every $1,000 of AGI above the threshold ($200K single, $400K MFJ).
- 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.
- 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.
- Only one parent can claim the CTC per child — the custodial parent usually claims it unless Form 8332 is signed.
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.
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) 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.