Child Tax Credit (CTC) + Additional Child Tax Credit Calculator 2026
Calculate your 2026 federal Child Tax Credit (CTC), the refundable Additional Child Tax Credit (ACTC), and the $500 Credit for Other Dependents. Includes the One Big Beautiful Bill Act 2025 enhancements, the $2,500 earned-income floor, and the $200,000 / $400,000 AGI phase-out. Free, private, runs entirely in your browser.
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Source: IRC § 24 + IRS Form 8812 Schedule 8812 instructions + One Big Beautiful Bill Act 2025. Last updated: May 3, 2026.
What Is the Child Tax Credit (CTC) for 2026?
The Child Tax Credit (CTC) is a federal tax credit codified at Internal Revenue Code Section 24, available to taxpayers who have a qualifying child under age 17 with a valid Social Security Number issued before the return's due date. For tax year 2026, the maximum CTC is $2,200 per qualifying child following the One Big Beautiful Bill Act of 2025 (P.L. 119-21), which permanently raised it from $2,000 and indexed it to inflation. Up to $1,700 of that amount may be refunded as the Additional Child Tax Credit (ACTC) if the credit exceeds the taxpayer's federal income tax liability. Source: IRC § 24 (Cornell Law) + IRS Schedule 8812.
The CTC is claimed on Schedule 8812 attached to Form 1040. A "qualifying child" must be the taxpayer's son, daughter, stepchild, foster child, sibling, half-sibling, or descendant of any of those; under 17 at the end of the tax year; have lived with the taxpayer for more than half the year; and not have provided more than half of their own support.
How the Refundable ACTC Is Calculated
The Additional Child Tax Credit (ACTC) is the refundable portion of the CTC — it can produce a refund even if you owe zero federal income tax. The 2026 ACTC formula has two limits and you take the lower:
- Earned-income method: 15% × (earned income − $2,500), capped at $1,700 per qualifying child for 2026.
- Remaining CTC method: The portion of the $2,200 per-child CTC that wasn't used to offset tax liability, also capped at $1,700 per child.
Example: a single filer with two qualifying children, $30,000 earned income, and $1,200 of federal income tax liability. Maximum CTC = 2 × $2,200 = $4,400. Nonrefundable portion = $1,200 (limited by tax liability). Remaining CTC = $4,400 − $1,200 = $3,200. Earned-income limit = ($30,000 − $2,500) × 15% = $4,125, capped at 2 × $1,700 = $3,400. Refundable ACTC = lesser of $3,200 (remaining) or $3,400 (earned-income) = $3,200. Total benefit = $1,200 nonrefundable + $3,200 refundable = $4,400.
2026 AGI Phase-Out Thresholds
The CTC phases out at higher incomes. For 2026, phase-out begins at $200,000 of modified Adjusted Gross Income for single, head of household, and married filing separately filers, and at $400,000 for married filing jointly. The credit is reduced by $50 for every $1,000 (or fraction) of AGI above the threshold. The phase-out applies to the combined CTC + Credit for Other Dependents, not separately.
The Credit for Other Dependents is $500 per dependent who does not qualify for the regular CTC — typically older children (17 to 23 if a full-time student, or any age if permanently disabled), elderly parents the taxpayer supports, or dependents with ITINs instead of SSNs. This credit is fully nonrefundable.
What the OBBB Act 2025 Changed
The One Big Beautiful Bill Act, signed July 4, 2025, made three permanent changes to IRC § 24 effective for tax year 2026 and beyond. First, it raised the maximum CTC from $2,000 to $2,200 per qualifying child and indexed that amount to inflation. Second, it raised the maximum refundable ACTC from $1,700 to keep pace, with future indexing. Third, it preserved the $200,000 / $400,000 phase-out thresholds and the $2,500 earned-income floor without sunset — these were originally set to revert to lower 2017 levels after December 31, 2025 under the original Tax Cuts and Jobs Act sunset clause. Always verify the final 2026 figures on the IRS Schedule 8812 instructions before filing. Last updated: May 3, 2026.