US Child Tax Credit Calculator (CTC)
The 2026 Child Tax Credit is worth up to $2,000 per qualifying child under age 17 (USD). It begins to phase out once your modified adjusted gross income (MAGI) rises above $200,000 ($400,000 if married filing jointly).
Estimate your Child Tax Credit
How the Child Tax Credit works
The Child Tax Credit (CTC) is a federal tax benefit that reduces the income tax you owe for each qualifying child under age 17 at the end of the tax year. For 2026 the credit is worth up to $2,000 per qualifying child. A qualifying child must generally be your dependent, have a valid Social Security number, live with you for more than half the year, and not provide more than half of their own support.
The credit first offsets the income tax you owe dollar-for-dollar. If the credit is larger than your tax bill, up to $1,700 per child can be paid to you as a refund through the Additional Child Tax Credit (ACTC), provided you have enough earned income to qualify.
The phase-out explained
The full credit is available until your modified adjusted gross income (MAGI) exceeds the phase-out threshold:
- $400,000 for Married Filing Jointly
- $200,000 for Single, Head of Household, and Married Filing Separately
Above the threshold, the credit is reduced by $50 for every $1,000 (or part of $1,000) that your MAGI exceeds the threshold. In formula terms:
reduction = ceil( max(0, MAGI − threshold) / 1000 ) × $50
Your final credit is the base credit minus this reduction, and never less than $0.
Worked example
Suppose you are Married Filing Jointly with 2 qualifying children and a MAGI of $420,000:
- Base credit = $2,000 × 2 = $4,000
- Amount over threshold = $420,000 − $400,000 = $20,000
- Reduction = ceil(20,000 / 1,000) × $50 = 20 × $50 = $1,000
- Final credit = $4,000 − $1,000 = $3,000
Reference table
| Item | 2026 Value |
|---|---|
| Credit per qualifying child (under 17) | $2,000 |
| Maximum refundable portion (ACTC) per child | $1,700 |
| Phase-out threshold – Married Filing Jointly | $400,000 |
| Phase-out threshold – Single / HoH / MFS | $200,000 |
| Phase-out rate | $50 per $1,000 over threshold |
Frequently asked questions
How much is the Child Tax Credit in 2026?
The Child Tax Credit is worth up to $2,000 per qualifying child under age 17. The exact amount depends on your income, because the credit phases out above $200,000 (or $400,000 for married couples filing jointly).
What is a qualifying child for the CTC?
A qualifying child must be under 17 at the end of the tax year, be claimed as your dependent, have a valid Social Security number, be a US citizen, national, or resident alien, have lived with you for more than half the year, and not have provided more than half of their own support.
What is the income limit for the full Child Tax Credit?
You receive the full credit if your modified adjusted gross income is at or below $400,000 for Married Filing Jointly, or $200,000 for all other filing statuses. Above those limits, the credit is reduced by $50 for every $1,000 over the threshold.
How much of the Child Tax Credit is refundable?
Up to $1,700 per child can be refundable through the Additional Child Tax Credit (ACTC). This means that if your credit is larger than the tax you owe, you may receive part of the difference as a refund, subject to earned-income rules.
Does the credit disappear completely at high incomes?
Yes, eventually. Because the credit drops by $50 per $1,000 of income over the threshold, a family with two children ($4,000 base credit) loses the entire credit once income is roughly $80,000 above the threshold.
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Last reviewed: June 2026. This tool provides estimates for informational purposes only and is not tax advice. Figures follow current IRS rules for the US federal Child Tax Credit.