Child Tax Credit Calculator
Calculate your Child Tax Credit (CTC) for 2026, 2025, or 2024. For 2025 and 2026, OBBBA raised the maximum CTC to $2,200 per child. See how much credit you can claim per child, whether it phases out at your income level, and how much is refundable.
Total Child Tax Credit
$4,400
| Detail | Amount |
|---|---|
| CTC ($2,200 × 2) | $4,400 |
| Refundable (ACTC) | $3,400 |
| Non-Refundable | $1,000 |
Total Credit
$4,400Refundable Portion
$3,400Phase-Out Threshold
$400,000The Child Tax Credit is $2,200 per qualifying child under 17 for 2025 and 2026 (OBBBA raised it from $2,000, made permanent); $2,000 for 2024. Up to $1,700 is refundable as the Additional Child Tax Credit (ACTC). The credit phases out by $50 for each $1,000 of income above the threshold.
Edit inputs ↑OBBBA made the $2,200 CTC permanent
The Tax Cuts and Jobs Act (TCJA, 2017) doubled the Child Tax Credit from $1,000 to $2,000 per child and added a $1,400 refundable portion (Additional CTC, indexed) — but those expansions were scheduled to sunset on 31 December 2025, reverting to $1,000 with much narrower phaseouts. The One Big Beautiful Bill Act (Public Law 119-1, July 2025) made the higher CTC permanent AND nudged it up to $2,200 per qualifying child starting tax year 2025. The refundable Additional CTC follows at $1,700 per child in 2025.
Practical effect: a married couple with two qualifying children previously saw $4,000 of TCJA-era credit; from 2025 onward they see $4,400, with up to $3,400 refundable as ACTC if their tax liability doesn't fully absorb it. The phaseout thresholds — $200,000 single / $400,000 MFJ MAGI — also became permanent. Pre-OBBBA the same couple would have faced phaseout starting at $110,000 MFJ (the pre-TCJA threshold), a 73% lower starting point.
OBBBA did NOT restore the temporary 2021 American Rescue Plan expansions ($3,000/$3,600 per child, fully refundable, monthly advance payments). Those provisions expired after 2021 and were not revived by OBBBA. The current CTC is generous by historical standards but stops short of the 2021 expansion's design.
Credit amounts and refundability by year
| Tax year | CTC per child | Max refundable (ACTC) | Phaseout start | Source |
|---|---|---|---|---|
| 2017 (pre-TCJA) | $1,000 | Up to $1,000 | $75k / $110k MFJ | IRC §24 pre-TCJA |
| 2018–2020 (TCJA) | $2,000 | $1,400 | $200k / $400k MFJ | TCJA §11022 |
| 2021 (ARPA) | $3,000 ($3,600 <6) | 100% refundable | $75k / $150k MFJ (1st tier) | ARPA §9611 |
| 2022–2024 | $2,000 | $1,600 → $1,700 | $200k / $400k MFJ | Revert to TCJA |
| 2025 (OBBBA) | $2,200 | $1,700 | $200k / $400k MFJ | OBBBA §70304 |
| 2026+ | $2,200 (indexed) | $1,700 (indexed) | $200k / $400k MFJ | OBBBA permanent |
Qualifying child tests (all must be met)
Per IRS Topic 602 and IRC §24(c), a child must satisfy ALL seven tests to qualify for the CTC. Missing any one disqualifies the entire claim for that child.
- 1. Age. Under 17 at the end of the tax year. A child turning 17 on December 31 fails the age test.
- 2. Relationship. Son, daughter, stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of these (grandchild, niece, nephew).
- 3. Residency. Child must have lived with you for more than half the year. Temporary absences for school, medical care, military service count as time at home.
- 4. Support. Child must not have provided more than half of their own support. The child's wages or scholarship don't count as support if used for education.
- 5. Citizenship. Child must be a US citizen, US national, or US resident alien.
- 6. SSN. Child must have a valid Social Security number issued before the return's due date (including extensions). ITIN-only children do NOT qualify for CTC but may qualify for the $500 Credit for Other Dependents.
- 7. Dependency. Child must be claimed as your dependent on the return.
Phaseout math at higher incomes
Above the $200,000 single / $400,000 MFJ MAGI thresholds, the credit reduces by $50 for every $1,000 (or fraction thereof) of MAGI above the threshold. The reduction stacks across all children claimed — not per child. With 2 children at $2,200 each = $4,400 total credit, the phaseout zone is $88,000 wide (MFJ at $400k–$488k MAGI).
MFJ, 2 children, $420,000 MAGI
MAGI excess = $20,000 → 20 thousands. Reduction = 20 × $50 = $1,000. CTC = $4,400 − $1,000 = $3,400 total ($1,700/child).
Single, 1 child, $230,000 MAGI
MAGI excess = $30,000 → 30 thousands. Reduction = 30 × $50 = $1,500. CTC = $2,200 − $1,500 = $700.
MFJ, 3 children, $500,000 MAGI
MAGI excess = $100,000 → 100 thousands. Reduction = 100 × $50 = $5,000. Pre-phaseout = 3 × $2,200 = $6,600. CTC = $6,600 − $5,000 = $1,600.
Single, 2 children, $290,000 MAGI
MAGI excess = $90,000 → 90 thousands. Reduction = 90 × $50 = $4,500. Pre-phaseout = $4,400. CTC = $0 (fully phased out at MAGI ≥ $288k for 2 children).
Refundability: the Additional Child Tax Credit (ACTC)
The CTC is partly non-refundable, partly refundable. The non-refundable portion reduces income tax owed to zero but no further. Anything left over after offsetting tax liability becomes the Additional CTC — the refundable piece that lands as actual money in the refund or reduces your balance due.
Two limits govern the ACTC for 2025:
- Hard cap: $1,700 per child. Even if your tax-after-credit is zero and you have substantial earned income, no more than $1,700 per child becomes refundable. The remaining $500 (out of $2,200) requires positive tax liability to absorb.
- Earned-income formula: 15% of earned income above $2,500. A single parent with $20,000 of W-2 wages: refundable ACTC = 15% × ($20,000 − $2,500) = $2,625, capped at $1,700 per child × children. Earned income below $2,500 produces ZERO refundable credit even with multiple qualifying children — a key gap that excludes unemployed or extremely low-income parents.
Use the EITC calculator for the other major refundable credit for working parents — EITC can exceed ACTC for low-to-moderate-income workers and stacks on top of the CTC + ACTC.
Related credits for dependents (the whole chain)
- Credit for Other Dependents (ODC) — $500 per dependent. Non-refundable. Covers dependents age 17+ (including aged-out CTC kids in college), elderly parents, and ITIN-only children. Same MAGI phaseout as CTC ($200k/$400k MFJ).
- Child and Dependent Care Credit (CDCC). 20–35% of up to $3,000 (one dependent) or $6,000 (two+) of childcare and dependent-care costs paid so you can work or look for work. Non-refundable for most filers. See the dependent care credit calculator.
- Earned Income Tax Credit (EITC). Refundable credit scaled by earned income and number of qualifying children. 2025 max: $649 (no kids) → $4,328 (1 kid) → $7,152 (2 kids) → $8,046 (3+ kids). Phases out at modest incomes — designed for low-to-moderate earners. See the EITC calculator.
- American Opportunity Tax Credit (AOTC). Up to $2,500 per student for first 4 years of college (40% refundable as $1,000). Stacks with CTC if the dependent qualifies for both. See the AOTC vs LLC calculator.
- Adoption Credit. Up to $17,280 per child (2025) of qualified adoption expenses, non-refundable but carryforward 5 years. Phases out at MAGI $259k–$299k.
- Saver's Credit. Up to $1,000 single / $2,000 MFJ for retirement contributions — useful for working parents at lower incomes (phaseout under $80k MFJ).
State-level Child Tax Credits
Over a dozen states offer their own CTC on top of the federal credit. Amounts and refundability vary widely; many are tied to federal-AGI qualification or income-tested separately.
- California (CalEITC + Young Child Tax Credit). YCTC: up to $1,154 (2025) for families with a child under 6.
- New York Empire State Child Credit. Up to $330 per qualifying child age 4–16, refundable.
- Colorado Child Tax Credit. Up to 60% of the federal CTC for children under 6 and certain low-income filers.
- Minnesota Child Tax Credit (2024+). $1,750 per child fully refundable, phasing out above $35,000 single / $40,000 MFJ income — one of the most generous state CTCs nationally.
- New Mexico Working Families Tax Credit. Sliding scale based on income; up to $600 per child.
- Massachusetts dependent exemption + Child and Family Tax Credit. Up to $440 per dependent under 13 or with disability (fully refundable as of 2024).
State CTCs are usually claimed on the state return after determining federal eligibility — the state credit is independent of the federal one for refundability purposes.
Sources
Frequently asked questions
How much is the Child Tax Credit?
For 2025 and 2026, the Child Tax Credit is $2,200 per qualifying child under age 17 (increased from $2,000 by the One, Big, Beautiful Bill Act). Up to $1,700 of the credit is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it even if you owe no tax. For tax year 2024, the CTC was $2,000. Other dependents (age 17+, elderly parents, etc.) qualify for a $500 non-refundable credit.
When does the CTC phase out?
The CTC begins to phase out at $400,000 AGI for married filing jointly and $200,000 for all other filing statuses. The credit is reduced by $50 for every $1,000 of income above the threshold. This means the credit fully phases out at $440,000 for MFJ with one child or $240,000 for single filers with one child.
What is the Additional Child Tax Credit (ACTC)?
The ACTC is the refundable portion of the Child Tax Credit. If the CTC exceeds your tax liability, you may receive up to $1,700 per child as a refund through the ACTC. To qualify, you must have earned income above $2,500. The refundable amount is calculated as 15% of earned income above $2,500, up to the maximum.
Who is a qualifying child for CTC?
A qualifying child must be under age 17 at the end of the tax year, be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, live with you for more than half the year, not provide more than half of their own support, be a U.S. citizen or resident, and have a valid Social Security number.
My child turns 17 in December — can I still claim the CTC for that year?
No. The age test under IRC §24(c)(1) requires the child to be under 17 at the END of the tax year. A child whose 17th birthday is on or before December 31 fails. The child may instead qualify for the $500 Credit for Other Dependents (ODC) — non-refundable, same MAGI phaseout but different age rules.
Can divorced or separated parents both claim CTC?
No — only one parent can claim a given child as a dependent in a given year. Default rule under IRC §152(e): the custodial parent (where the child lived more nights) gets the dependent and CTC. The non-custodial parent can claim only if the custodial parent signs Form 8332 releasing the exemption. Even then, EITC and Child and Dependent Care Credit STAY with the custodial parent regardless of Form 8332.
What if my child has an ITIN instead of an SSN?
Children with ITIN (Individual Taxpayer Identification Number) do NOT qualify for the Child Tax Credit — TCJA added the SSN-only requirement that OBBBA kept. They may qualify for the $500 Credit for Other Dependents instead. The SSN must be issued before the return's due date (including extensions) to count.
Can I get CTC if I owe no federal income tax?
Yes — through the refundable Additional CTC. Up to $1,700 per child can be paid as ACTC (2025 cap) even if your tax liability is zero. But you must have earned income above $2,500 — unemployed or self-funded retirees without earned income get $0 ACTC regardless of how many qualifying children they have.
Will the CTC be advance-paid monthly like in 2021?
No — the 2021 monthly advance CTC payments were a temporary ARPA expansion that expired after 2021. OBBBA did NOT revive monthly advance payments. The full credit is claimed at filing time on Form 1040 line 19 (non-refundable portion) and Schedule 8812 line 27 (ACTC refundable portion).
How does CTC interact with EITC for the same child?
Both can be claimed for the same qualifying child. EITC and CTC have OVERLAPPING but slightly different qualifying-child rules — EITC requires the child to live with you "more than half the year" (same as CTC residency) but has different age limits (under 19, or under 24 if full-time student, or any age if permanently disabled). Most CTC-qualifying children also qualify for EITC.
Are foster children eligible for CTC?
Yes — IRC §24(c)(1) includes "foster child" as a qualifying child, defined as a child placed with you by an authorized placement agency or by a court judgment. The foster child must meet all other qualifying-child tests (under 17, US citizen/resident, valid SSN, lived with you more than half year, not provide more than half their own support).
What is Form 8862 and when do I need it?
Form 8862 (Information to Claim Certain Credits After Disallowance) is required when the IRS previously denied your CTC, ACTC, EITC, or AOTC due to incorrect information and you're claiming the credit again. Without Form 8862 in subsequent years, the IRS will reject the refundable credit claim automatically. Failure to file Form 8862 after disallowance is a top-3 cause of e-file rejection for working-parent returns.
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.