The $2,200 child tax credit, its refundable part and the phase-out, for 2026 or 2025
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 29 Sept 2026.The child tax credit is $2,200 per qualifying child under 17 for 2025 and 2026, plus $500 for each other dependent. Up to $1,700 per child is refundable, limited to 15% of earned income over $2,500. The credit shrinks by $50 per $1,000 of income above $200,000, or $400,000 on a joint return.
$3,985
$585 off your tax, $3,400 refundedFederal only. Does not include the three-or-more-children alternative based on social security tax. An estimate, not tax advice.
| 2 × $2,200 + 0 × $500 | $4,400 |
| Less $50 per $1,000 of MAGI over $200,000 | −$0 |
| Credit | $4,400 |
| Used against income tax of $585 | $585 |
| Refund: smallest of the unused $3,815, 2 × $1,700 = $3,400, and 15% × ($30,000 − $2,500) = $4,125 | $3,400 |
| Total benefit | $3,985 |
Rates and rules read from the sources listed on this page (the earliest on 29 Sept 2026); they may have changed since.
Choose the Tax year and your Filing status.
Enter Children under 17, any Other dependents, your Modified AGI and your Earned income.
Under Income tax before the credit, pick Estimate it, or I will enter it to type your Form 1040 line 18.
Read the estimated credit, split into the part off your tax and the part refunded; the amounts follow the IRS papers under Sources.
Open Schedule 8812 steps for the working, and press Share result to copy a link.
This calculator follows the steps of Schedule 8812, the form that works out the federal child tax credit. Pick the tax year and filing status, enter the number of children under 17 and other dependents, your modified AGI and your earned income, and it shows the credit, the part that reduces your tax, the part refunded to you and any part you lose.
The amounts. The One Big Beautiful Bill Act made the credit permanent at $2,200 per child from 2025, and the inflation adjustment for 2026 kept it at $2,200. The refundable part, called the additional child tax credit, is up to $1,700 per child in both years. Dependents who do not qualify, such as a 17-year-old or a parent you support, give a $500 credit for other dependents, which is never refunded.
The phase-out. Above $200,000 of modified AGI ($400,000 married filing jointly) the credit drops by $50 for each $1,000, or part of $1,000, over the line. These thresholds are not indexed for inflation.
Why the refund can be smaller than the credit. The credit first cancels your income tax. What is left is refunded only up to $1,700 per child and only up to 15% of your earned income above $2,500. A family with little tax and low earnings can therefore lose part of the credit; the calculator shows how much.
Your tax. By default the tool estimates your income tax from your income with the standard deduction and the rate tables for the year. If you itemize, have capital gains or claim other credits first, enter your tax yourself.
What it does not do. It does not model the alternative refund for families with three or more children based on social security taxes paid, check who counts as a qualifying child, or handle state credits. From 2025 you, and each child, need a valid Social Security number to claim the credit. An estimate, not tax advice.
The credit is $2,200 for each qualifying child under 17 at the end of 2026, the same as for 2025. Rev. Proc. 2025-32 set the 2026 figure after the inflation adjustment. Up to $1,700 of it per child can be refunded, and each other dependent adds a $500 credit that is not refundable.
Partly. The additional child tax credit refunds up to $1,700 per child for 2025 and 2026, but no more than 15% of your earned income above $2,500. With two children, earnings of about $25,167 unlock the full $3,400 refund. Any credit left after your tax is cancelled and the refund is paid is lost.
The reduction starts at $200,000 of modified AGI, or $400,000 for married couples filing jointly. For each $1,000 or part of $1,000 above that line, the credit falls by $50. Two children lose the whole $4,400 at $288,000 for a single filer, or $488,000 on a joint return.
A qualifying child is under 17 at the end of the year, is your son, daughter, stepchild, foster child, sibling or a descendant of one, lived with you more than half the year, did not provide over half of their own support, and has a valid Social Security number. Older dependents can give the $500 credit instead.
The act raised the credit from $2,000 to $2,200 per child starting with 2025, indexed it for inflation from 2026, and made the rules permanent instead of expiring after 2025. Starting in 2025, the person claiming, or at least one spouse on a joint return, also needs a valid Social Security number.
Most of the credit only reduces income tax you owe; the refundable part has its own limits. Knowing your tax shows how much of the credit is used against it. By default the tool estimates the tax from your income with the standard deduction; type your own figure if you itemize or have other credits.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Child Tax Credit Calculator and anybody who knows can answer. No account needed.
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