Child Tax Credit Calculator 2026
The 2026 child tax credit is $2,200 per qualifying child, with up to $1,700 refundable. Enter your income, filing status, and number of children to see your estimated credit and any phase-out.
2026 Child Tax Credit Overview
The One Big Beautiful Bill Act increased the child tax credit from $2,000 to $2,200 per qualifying child starting with the 2025 tax year. The credit is now indexed for inflation. Up to $1,700 of the credit is refundable (Additional Child Tax Credit), meaning you can get money back even if you owe no tax.
Key Rules
2026 Child Tax Credit Quick Reference
- Maximum credit: $2,200 per child
- Refundable portion: up to $1,700 per child (Additional CTC)
- Child must be under 17 at end of tax year
- Phase-out begins: $200,000 MAGI (single/HOH) / $400,000 (married filing jointly)
- Phase-out rate: $50 reduction per $1,000 over threshold
- Child must have a valid SSN
- Credit is indexed for inflation starting 2026
Who Is a Qualifying Child?
Your child must be under age 17 at the end of the tax year, a U.S. citizen, national, or resident alien, claimed as your dependent, lived with you for more than half the year, and have a valid Social Security number. The child can be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these.