Child Tax Credit Calculator
Estimate your 2026 Child Tax Credit and refundable Additional Child Tax Credit. 2026 credit is $2,200 per child ($1,700 refundable), plus $500 per other dependent -- phases out above $200,000/$400,000 MAGI.
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Additional Details
Total 2026 Credit (CTC + ODC + Refundable ACTC)
$4,400.00
Estimated • Based on your inputs
Refundable Additional Child Tax Credit (ACTC)
$0.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How This Calculator Works
Calculation methodology and assumptions
The Child Tax Credit (26 U.S.C. Sec. 24) is worth up to $2,200 per qualifying child under 17 for 2026, made permanent (and indexed to inflation going forward) by the One Big Beautiful Bill Act. Dependents who don't qualify as a "qualifying child" -- such as a 17-or-older child, college student, or dependent parent -- can instead generate the smaller, entirely nonrefundable $500 Credit for Other Dependents (ODC). Both credits phase out together, reduced by $50 for every $1,000 (or fraction of $1,000) that your MAGI exceeds $200,000 (most filers) or $400,000 (married filing jointly) -- thresholds that are fixed by statute and not adjusted for inflation. The credit first offsets your regular tax liability as a nonrefundable credit. If your Child Tax Credit (never the ODC) exceeds your remaining tax liability, up to $1,700 per qualifying child can be paid out as the refundable "Additional Child Tax Credit" (ACTC) -- but the ACTC is separately capped at 15% of your earned income above $2,500, whichever cap is lower. This 15%-of-earned-income limit is why many of the lowest-income families cannot receive the full $1,700-per-child refundable amount even with zero tax liability -- a widely-documented gap in the credit's partial refundability.
How to Use This FSA Calculator Calculator
- 1
Enter your information
Input the required values. The calculator is pre-filled with your state's data where applicable — adjust to match your specific situation for accurate results.
- 2
Review default values
Check that the pre-filled state-specific data (tax rates, median values, etc.) matches your local situation. You can override any value to customize the calculation.
- 3
Analyze your results
Review the calculated outputs. Use the breakdown table to understand exactly how each factor contributes to the final result.
- 4
Compare across states
Use the related state calculators linked below to compare results across different states — useful for relocation planning and financial comparison.
Example Calculation
Here's a practical example using this state's data.
The calculator uses state-specific public data and documented estimates where available — including tax rates, median values, and cost benchmarks — to produce a personalized estimate for the inputs you provide.
Result: Results will vary based on your individual inputs. Use this calculator as a starting point, then adjust the values to test different scenarios. The methodology section below explains exactly how each result is calculated.
What Affects Your Results
State-Specific Inputs
Each state has unique rates, fee schedules, and regulatory requirements that can affect results. This page's methodology and source card identify which inputs are sourced, modeled, or user-adjustable.
Income Level
Many calculations are income-dependent due to progressive tax brackets, phase-outs, or income-based eligibility thresholds. Higher income doesn't always mean proportionally higher costs.
Local Variations
State averages may not reflect your specific city or county. Local taxes, fees, and market conditions can vary ±20% from state averages.
Annual Changes
Tax rates, fee schedules, and regulations change. Check the recorded source-review date and verify critical numbers with the relevant agency.
Tips & Best Practices
- Always verify pre-filled values against your actual data. State averages are a good starting point but your situation may differ significantly.
- Run multiple scenarios by adjusting key inputs to see how changes affect your results. This helps with planning and decision-making.
- Compare your results across states using the related calculators linked below — especially valuable if you're considering relocating or doing business in another state.
- Bookmark this page to recalculate periodically as rates change. Check the page source card and review date before relying on a pre-filled value.
- Consult a qualified professional for major financial decisions. These calculators provide estimates based on standard formulas — a CPA or financial advisor can factor in your complete financial picture.
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StateCalc Team
Editorial Team
The StateCalc team builds free financial calculators using data from official government sources including the IRS, U.S. Census Bureau, BLS, and state revenue departments. All formulas are validated by an automated test suite and cross-referenced against published data.
Our editorial standardsFrequently Asked Questions
How much is the Child Tax Credit for 2026?
The Child Tax Credit is worth up to $2,200 per qualifying child under age 17 for both the 2025 and 2026 tax years. Up to $1,700 of that amount per child is refundable through the Additional Child Tax Credit if it exceeds your tax liability. Dependents who don't qualify for the CTC -- such as a child 17 or older -- can instead generate a smaller, entirely nonrefundable $500 Credit for Other Dependents.
At what income does the Child Tax Credit start phasing out?
The combined Child Tax Credit and Credit for Other Dependents begins phasing out once your Modified AGI exceeds $200,000 (single, head of household, qualifying surviving spouse, or married filing separately) or $400,000 (married filing jointly). The credit is reduced by $50 for every $1,000, or part of $1,000, that your MAGI exceeds that threshold. These thresholds are fixed by the One Big Beautiful Bill Act and, unlike the credit amount itself, are not adjusted for inflation.
What is the Additional Child Tax Credit (ACTC) and how is it different from the CTC?
The regular Child Tax Credit is nonrefundable -- it can reduce your tax bill to $0, but not below. The Additional Child Tax Credit is the refundable portion: if your Child Tax Credit is larger than your remaining tax liability, you can receive up to $1,700 per qualifying child of that unused amount back as a refund. However, the ACTC is also capped at 15% of your earned income above $2,500 -- whichever of the two caps (the per-child dollar cap or the earned-income-based cap) is lower controls. The $500 Credit for Other Dependents is never refundable under any circumstance.
What is the Credit for Other Dependents (ODC)?
The ODC is a $500 nonrefundable credit for dependents who don't meet the Child Tax Credit's qualifying-child test -- most commonly a child who turned 17 during the year, a full-time college student, or a dependent parent or relative. Unlike qualifying children for the CTC, ODC dependents don't need a Social Security number valid for employment -- an ITIN or ATIN is sufficient. The ODC phases out using the exact same $200,000/$400,000 income thresholds as the Child Tax Credit, but it can never become refundable, no matter how low your tax liability is.
Why might a low-income family not get the full $1,700-per-child refund?
Even with $0 tax liability, the refundable Additional Child Tax Credit is capped at 15% of your earned income above $2,500. For example, a family with one child and $10,000 of earned income could receive at most 15% x ($10,000 - $2,500) = $1,125 as a refund -- well short of the full $1,700 per-child cap -- because their earned income is too low for the 15% formula to reach it. This earned-income-based limit (not the dollar cap) is usually what constrains refunds for the very lowest earners.
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