2026 Child Tax Credit Calculator
Work out your credit, how much of it you can actually get back as a refund, and where the income phase-out starts cutting it.
2026 Child Tax Credit Calculator
Estimate your credit, how much of it is refundable, and exactly where the phase-out bites.
Estimate for tax year 2026 under current law: $2,200 per qualifying child under 17, refundable portion capped at $1,700 per child, $500 per other dependent. Phase-out starts at $200,000 modified AGI ($400,000 married filing jointly) and reduces the credit by $50 for every $1,000 — or part of $1,000 — above that. It does not model the AMT, state credits, or the residency and support tests in full.
The 2026 numbers at a glance
Why two people with the same income get different answers
The headline $2,200 is rarely what lands in your pocket. Two separate limits act on it, and most people only hit one of them.
The first is the income phase-out. Above $200,000 of modified AGI — $400,000 if you file jointly — the credit drops by $50 for every $1,000, or any part of $1,000, that you are over. That "or any part" matters: being $1 over the line costs you the full $50, not five cents.
The second is refundability. The credit can wipe out your tax bill, but only the Additional Child Tax Credit — up to $1,700 per child — can pay you beyond zero. That refundable slice is built at 15 cents per dollar of earned income above $2,500, so lower earners often cannot reach the full amount however many children they have.
Who counts as a qualifying child
The child must be under 17 at the end of the tax year, be your dependent, have lived with you for more than half the year, not have provided more than half of their own support, and hold a valid Social Security number issued before the filing deadline. A child who turns 17 during the year moves to the $500 credit for other dependents — this is the single most common reason a credit shrinks between one year and the next.
For the full eligibility rules, filing mechanics and Schedule 8812 walkthrough, see our complete guide to the 2026 Child Tax Credit.