Child Tax Credit Calculator
Calculate your 2026 Child Tax Credit, including the MAGI-based phase-out.
Your filing status and children
Under age 17 at year end.
Total Child Tax Credit
$4,400
Credit per child
$2,200
Phase-out reduction
$0
MAGI over threshold
$0
Estimate calculated from the numbers you entered. This is not financial, tax, or legal advice — always consult a qualified professional before making significant financial decisions.
How the Child Tax Credit Calculator works
This tool applies the 2026 Child Tax Credit amount and income phase-out to your filing status, MAGI, and number of qualifying children. The credit is $2,200 per qualifying child under 17, made permanent by the One Big Beautiful Bill Act, with up to $1,700 per child refundable.
Most people only need the phase-out math if their income is near the threshold — but that is exactly where estimates go wrong, because the reduction is applied per $1,000 of income and rounded up, not calculated smoothly.
The formula
Credit per child = $2,200 − ($50 × roundup((MAGI − threshold) ÷ $1,000))The threshold is $200,000 for single, head of household, and married filing separately, or $400,000 for married filing jointly. Both are fixed by statute and are notadjusted for inflation, so unlike the credit amount itself they stay put year after year — meaning more families drift into the phase-out over time as wages rise. The IRS language is “$50 for each $1,000, or fraction thereof,” which is why the calculation rounds up: being $200 over the threshold costs the same $50 as being $999 over.
Worked example
A married couple filing jointly with $425,000 MAGI and two qualifying children is $25,000 over the $400,000 threshold. That's 25 full increments of $1,000, so the reduction is 25 × $50 = $1,250 per child. Each child's credit drops from $2,200 to $950, for a total of $1,900 instead of $4,400.
The rounding matters at the margins. The same couple at $400,500 MAGI is only $500 over, but a fraction of $1,000 still counts as a whole increment — so they lose $50 per child, not $25. Contributing to a Traditional 401(k) or HSA lowers MAGI and can pull a household back below the threshold entirely, which is one of the few cases where a modest extra contribution pays for itself several times over.
Common mistakes
- Using gross salary instead of MAGI — deductible retirement and HSA contributions lower MAGI and can restore part of the credit.
- Assuming a 17-year-old still counts. The cutoff is under 17 at year end, with no partial credit.
- Expecting the full $2,200 per child as a refund when you owe no tax — only $1,700 per child is refundable.
- Confusing this with the Child and Dependent Care Credit, which covers daycare costs and is a separate credit with its own rules.
- Forgetting that the phase-out thresholds never move with inflation, so a raise can quietly cost you credit.
Frequently asked questions
How much is the Child Tax Credit for 2026?
$2,200 per qualifying child under age 17, made permanent under the One Big Beautiful Bill Act (OBBBA). Up to $1,700 of that is refundable per child through the Additional Child Tax Credit — meaning you can receive it even if you owe little or no federal income tax.
When does the credit start phasing out?
The credit phases out $50 for every $1,000 (or part of $1,000) your MAGI exceeds $200,000 (single, head of household, or married filing separately) or $400,000 (married filing jointly). These thresholds are fixed by statute, not adjusted for inflation.
What counts as a qualifying child?
Generally: under age 17 at the end of the tax year, related to you (child, stepchild, foster child, sibling, or a descendant of any of these), lived with you more than half the year, didn't provide more than half of their own support, and is claimed as your dependent.
What does "refundable" mean, and why does it matter?
A nonrefundable credit can only reduce your tax bill to zero. A refundable one can pay you the balance in cash. Up to $1,700 per child of the 2026 credit is refundable through the Additional Child Tax Credit, so a family that owes no federal income tax can still receive money back — but only up to that $1,700 per child, not the full $2,200.
My child turns 17 this year. Do I still get the credit?
No. The test is age at the end of the tax year, and it's a hard cutoff with no partial-year proration — a child who turns 17 on December 31 does not qualify for that year at all. You may instead qualify for the $500 Credit for Other Dependents, which is nonrefundable. This catches a lot of families by surprise, because nothing else about their situation changed.
Does the phase-out remove the whole credit at once?
No, it grinds down gradually — $50 for every $1,000 of MAGI over the threshold, applied per child. Because the reduction is calculated per $1,000 rather than per child, families with more children stay partially eligible to higher income levels: a single filer with one child loses the credit entirely at $240,000 MAGI, while a filer with three children still receives something above that point.
Do both parents need an SSN for the child?
The qualifying child must have a valid Social Security number issued before the return's due date to claim the $2,200 credit. A child with an ITIN instead may still qualify you for the $500 Credit for Other Dependents. Rules around taxpayer identification are strict here and a missing or late SSN is a common reason claims get denied.
What actually moves this number
Specific levers, and roughly what each one is worth. Not “save more” — the things that change the figure above by an amount you can measure.
Confirm every child has a valid SSN before filing
The credit requires a Social Security number valid for employment, issued before the return's due date. It is the single most common reason an otherwise qualifying claim is denied.
A traditional contribution can rescue a phase-out
The credit phases out above $200,000 (single) and $400,000 (married filing jointly) of modified AGI. A deductible 401(k) or HSA contribution that pulls MAGI back under the threshold is worth far more than its face value.
The refundable portion depends on earned income
A household with little earned income may not receive the full credit even with qualifying children, because the refundable Additional Child Tax Credit is calculated from earnings. Check the refundable figure separately.
Update your W-4 after a birth
Step 3 of the W-4 accounts for dependent credits directly. Filing a new one after a birth spreads the benefit across your remaining paychecks instead of holding it until you file.
What this calculator does not cover
Every calculator simplifies, and the useful thing is knowing exactly where. These are the specific gaps between this estimate and your real situation:
- It models the Child Tax Credit and its refundable portion. Other dependent-related credits and the Earned Income Tax Credit are separate.
- Qualifying-child rules — age, relationship, residency, support, and a valid Social Security number — must be met, and are not tested here.
- The phase-out thresholds are fixed in statute rather than inflation-indexed, so they do not move year to year even as the credit amount does.
- The refundable portion depends on earned income, so a household with little earned income may not receive the full amount.
For anything that turns on an exact figure, use the primary sources below or a qualified professional. How these limits are decided and disclosed is described in the editorial standards.
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