Child Tax Credit Calculator 2026 ($2,200 Per Child + ACTC)
Estimate your 2026 child tax credit — $2,200 per child under 17, up to $1,700 refundable through the Additional Child Tax Credit, and the $200,000 / $400,000 MAGI phase-out, with the refund it adds.
Child Tax Credit — interactive calculator, computed instantly in your browser.
Child Tax Credit 2026: Turning $2,200 Per Child Into Actual Cash Back
Credit = Children × Max($0, $2,200 − $50 × MAGI Steps)
| Line | Value | Detail |
|---|---|---|
| Qualifying children | 2 | Under 17, valid SSN, single filer |
| Gross credit | $4,400 | 2 × $2,200 — MAGI $90,000 is under the line |
| Tax before credits | $3,200 | Nonrefundable portion wipes it to $0 |
| Unused credit | $1,200 | Converts to refundable ACTC |
| ACTC test | $1,200 | min($1,700 × 2, 15% × earned above $2,500, unused) |
| Total value | $4,400 | $3,200 tax cut + $1,200 cash back |
| Phase-out example | $400 | At MAGI $240,000 only $200 per child remains |
Key Point: The credit is refundable up to a point — when your tax is smaller than the credit, the remainder still arrives as cash through the ACTC, which is why a low-tax family can receive $4,400 total in the example.
For 2026 the child tax credit is worth $2,200 per child under 17 (indexed by the OBBBA from $2,000), with up to $1,700 refundable through the Additional Child Tax Credit. It phases out at $50 per $1,000 of modified AGI over $200,000 single/head of household or $400,000 joint — and because the phase-out is per child, larger families keep more of the credit at the same income.
1. Qualification and the 2026 Amounts
- Who counts: a child under 17 at year end with a valid Social Security number, your dependent, and a U.S. citizen or resident.
- Credit: $2,200 per child for 2026 (the OBBBA indexed the $2,000 credit upward; amounts are indexed annually after that).
- Non-child dependents: 17 and older qualify instead for the separate $500 Credit for Other Dependents.
- Filing status: single or head of household phases out above $200,000 MAGI; joint above $400,000.
2. Phase-Out: $50 per $1,000, Per Child
Each $1,000 (or fraction) of MAGI over the threshold cuts each child's credit by $50. The example's $90,000 single filer sees no reduction, but at MAGI $240,000 the 40 steps remove $2,000 from each child — only $200 each survives, a $400 total credit. Every child's credit disappears once MAGI passes about $243,000 single or $443,000 joint ($43,000 over the line), which is also where the Credit for Other Dependents takes over the conversation.
3. Nonrefundable vs Refundable: The ACTC Bridge
The base credit is nonrefundable — it can only reduce tax to zero, not below. Families with modest tax bills recover the rest through the Additional Child Tax Credit: in the example, $4,400 of credit against $3,200 of tax uses $3,200, and the $1,200 remainder converts to a refund because earned income of $60,000 clears the 15%-of-earnings-above-$2,500 test and the $1,700-per-child cap. Total value: $4,400 — $3,200 of tax erased plus $1,200 cash.
4. Getting the Whole Credit
Common leaks: claiming a child who aged out (17 by December 31), missing SSN on the return, and divorced filers both claiming the same child — the tie-breaker favors the parent with the higher AGI. If your income shifts late in the year, re-run the phase-out before January; and turn the full picture into a filing-season number with the 💸 Tax Refund Calculator, price the household budget with the 💵 Paycheck Calculator, and plan the year's dates with the 👶 Due Date Calculator.
🔗 Family Tax Cross-References
A credit only helps against tax — turn it into the full refund picture with the 💸 Tax Refund Calculator and see the liability it offsets with the 🏛️ Tax Bracket Calculator, inside the 💰 Financial Hub.
New-parent planning runs on dates — pin the arrival with the 👶 Due Date Calculator and the countdown with the 📅 Days Until Calculator.
Frequently Asked Questions (Child Tax Credit)
Each qualifying child under 17 with a valid Social Security number is worth $2,200 for tax year 2026, with up to $1,700 of that refundable through the Additional Child Tax Credit. The credit phases out at $50 per $1,000 of modified AGI above $200,000 (single or head of household) or $400,000 (joint), applied per child so families with more children keep more at the same income.
Both parts exist: the base credit is nonrefundable and can only reduce your tax to zero, while the Additional Child Tax Credit returns any leftover as cash — up to $1,700 per child — provided you have at least $2,500 of earned income. In the example, $4,400 of credit against $3,200 of tax erases the bill and refunds the $1,200 remainder.
Reductions begin at modified AGI of $200,000 for single and head-of-household filers and $400,000 for joint returns. Every $1,000 (or fraction) above the threshold reduces each child's credit by $50, so a single filer's per-child credit hits zero around $243,000 of MAGI and a joint return's around $443,000 — where the $500 Credit for Other Dependents may still apply.
Only if the child is under 17 — meaning 16 or younger — on December 31 of the tax year. A dependent who turns 17 during the year loses the $2,200 CTC but earns the family the separate $500 Credit for Other Dependents instead. Planning around that birthday is one of the most common late-year tax moves for families with aging children.
Every dollar of credit lowers the liability your withholding is measured against, so it enlarges the refund directly: the example moves from $670 to $5,070 with two children because the $4,400 credit cuts $6,130 of tax down to $1,730. Any credit that exceeds your tax still returns through the ACTC, which is why families with low liability often receive the largest per-child cash back.