Child Tax Credit Calculator 2026
Find out exactly how much Child Tax Credit you qualify for in 2026, including the refundable Additional Child Tax Credit (ACTC).
Under age 17 at end of tax year
2026 Child Tax Credit Overview
| Feature | Amount | |---------|--------| | Credit per qualifying child | $2,000 | | Refundable portion (ACTC) per child | Up to $1,700 | | Phase-out threshold (single) | $200,000 | | Phase-out threshold (MFJ) | $400,000 | | Phase-out reduction | $50 per $1,000 over threshold |
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Qualifying Child Requirements
1. Age: Under 17 at December 31 of the tax year 2. Relationship: Your child, stepchild, foster child, sibling, or descendant 3. SSN: Must have a valid Social Security Number 4. Residency: Lived with you for more than half the year 5. Dependency: Claimed as your dependent on your return 6. Support: Did not provide more than half of their own support
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How the Refundable ACTC Works
If your Child Tax Credit exceeds your federal income tax liability, you may be eligible for a refund of up to $1,700 per child through the Additional Child Tax Credit.
ACTC = 15% × (Earned Income − $2,500), up to $1,700 per child
Example: Two children, earned income $30,000
- CTC: $4,000
- Tax liability: $1,800
- Non-refundable CTC: $1,800 (reduces tax to $0)
- ACTC: 15% × ($30,000 − $2,500) = $4,125, capped at $3,400 (2 × $1,700)
- Remaining CTC used as ACTC: $2,200 (refund)
Frequently Asked Questions
Q: What is the Child Tax Credit for 2026?
A: The 2026 Child Tax Credit is $2,000 per qualifying child under age 17. Up to $1,700 per child may be refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it as a refund even if you owe no tax.
Q: What counts as a "qualifying child" for the CTC?
A: A qualifying child must: be under age 17 at the end of the tax year, be your dependent (child, stepchild, foster child, sibling, or descendant), have a valid SSN, have lived with you for more than half the year, and not have provided more than half of their own support.
Q: What income is too high for the Child Tax Credit?
A: The CTC phases out at $200,000 (single/head of household) or $400,000 (married filing jointly). The credit is reduced by $50 for every $1,000 of income above the threshold. At $220,000 (single with 2 kids), the credit is reduced by $1,000 — from $4,000 to $3,000.
Q: What is the difference between CTC and ACTC?
A: The CTC first reduces your tax bill to zero (non-refundable portion). If the credit exceeds your tax liability, you may get the remaining amount back as the Additional Child Tax Credit (ACTC) — up to $1,700 per child. ACTC is calculated at 15% of your earned income above $2,500.
Official Sources & Authority References
Important Disclaimer
This calculator provides estimates for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws change annually — verify figures with IRS.gov or consult a qualified tax professional before making financial decisions.
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