The One Big Beautiful Bill Act raised the credit to $2,200 per child from 2025 and indexes it to inflation. Children need a Social Security number, and so does at least one parent. The refundable part helps families whose tax bill is smaller than the credit.
How to use the Child Tax Credit Calculator
- Filing status
- Adjusted gross income
- Earned income
- Children under 17
- Other dependents
- Income tax before credits
Results update as you type, and every field accepts the units shown in its menu.
How it works
Enter your filing status, AGI, earned income, number of children under 17, other dependents and your income tax before credits.
Tips
- Tax figures here are estimates for planning – your actual tax depends on credits, deductions and local rules.
- Check the tax year and filing status before you rely on a result.
- Use gross (before-tax) figures unless a field asks for take-home pay.
- When in doubt, confirm with the tax authority’s own calculator or a tax professional.
Common mistakes to avoid
- Confusing marginal and effective tax rates.
- Adding sales tax to a price that already includes it.
- Forgetting payroll taxes (Social Security and Medicare) on wages.
Inputs explained
| Field | What to enter |
|---|---|
| Filing status | Choose one: Single, Married filing jointly, Married filing separately, Head of household |
| Adjusted gross income | Amount in your currency |
| Earned income | Amount in your currency |
| Children under 17 | A number |
| Other dependents | A number |
| Income tax before credits | Amount in your currency |
What each result means
- Credit before phase-out = 2200×[Children under 17] + 500×[Other dependents]
- Child tax credit after phase-out = [Credit before phase-out]([Credit before phase-out] – [Phase-out reduction], 0)
- Used against your tax = min([Child tax credit after phase-out], [Income tax before credits])
- Refundable additional child tax credit = min([Child tax credit after phase-out] – [Used against your tax], min(1700×[Children under 17], [Credit before phase-out](0.15×([Earned income] – 2500), 0)))
- Total benefit = [Used against your tax] + [Refundable additional child tax credit]
Example values
How the main result changes when Adjusted gross income changes and everything else stays at the example values above:
| Adjusted gross income | Child tax credit after phase-out |
|---|---|
| 47,500 | 4,400 |
| 71,250 | 4,400 |
| 95,000 | 4,400 |
| 118,750 | 4,400 |
| 142,500 | 4,400 |
| 190,000 | 4,400 |
Formula
Credit = $2,200 × children under 17 + $500 × other dependentsPhase-out: reduced by $50 for each $1,000 of AGI above $200,000 ($400,000 married filing jointly)Refundable part = min($1,700 per child, 15% × (earned income − $2,500))Worked example
Inputs — Filing status: Married filing jointly; Adjusted gross income: $95,000; Earned income: $95,000; Children under 17: 2; Other dependents: 0; Income tax before credits: $6,000.
Results — Credit before phase-out = $4,400.00; Phase-out reduction = $0.00; Child tax credit after phase-out = $4,400.00; Used against your tax = $4,400.00; Refundable additional child tax credit = $0.00; Total benefit = $4,400.00.
Frequently asked questions
How much is the child tax credit for 2026?
$2,200 per qualifying child under 17.
When does it phase out?
Above $200,000 of AGI ($400,000 for married couples filing jointly).
Is the child tax credit refundable?
Up to $1,700 per child, based on earned income.
What formula does the Child Tax Credit Calculator use?
Credit = $2,200 × children under 17 + $500 × other dependents.