Child Tax Credit Calculator

How this calculator works

Each established qualifying child starts with a $2,200 credit in 2026. Income above the filing-status threshold reduces the combined credit by $50 for each $1,000 or part of $1,000. Available federal tax limits the nonrefundable amount. The remaining credit can become ACTC under the supported earned-income method: 15% of earned income above $2,500, limited to $1,700 per qualifying child and the unused credit. For three or more children, compare that earned-income figure with established payroll and additional tax amounts less Earned Income Credit and the excess Social Security credit. The larger reference is still limited by unused CTC and the refundable per-child cap.

Formula and rules

Available CTC = max(0, children × $2,200 − $50 × ceil(excess MAGI / $1,000)). ACTC = min(unused CTC, children × $1,700, max(earned-income reference, eligible three-or-more-child payroll-tax reference)). Earned-income reference = 15% × max(0, earned income − $2,500); payroll reference = max(0, established tax amounts − EIC − excess Social Security credit).

Assumptions and limitations

Supported filing statuses use their CTC phase-out threshold; qualifying children and joint-return amounts are independently established. Age, residency, relationship, support, dependency, eligible Social Security numbers and timely identification are already established. No other-dependent credit, Puerto Rico special rules, excluded foreign earned income or full Schedule 8812 ordering assessment.

Worked example

One qualifying child, $60,000 MAGI, $60,000 earned income and $5,000 available federal tax give $2,200 nonrefundable CTC and no ACTC. If available tax is zero, the same earned-income case is capped at $1,700 refundable ACTC.

Combined estimated CTC and ACTC

$2,200.00

Nonrefundable Child Tax Credit

$2,200.00

Refundable ACTC after supported method comparison

$0.00

Credit remaining after income phase-out

$2,200.00

Official sources and review

Reviewed against the sources below on 2026-10-07. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.

• IRS Revenue Procedure 2025-32 ↗

  2026 Child Tax Credit and refundable caps, and student-loan interest deduction income thresholds.

• IRS: Child Tax Credit ↗

  Eligibility and identification requirements. Schedule 8812 provides earned-income and three-or-more-child ACTC methods.

• IRS Schedule 8812: ACTC method comparison ↗

  2025 form supplies the unchanged earned-income and payroll-tax comparison method; Rev Proc 2025-32 supplies 2026 dollar limits. Use established Part II-B amounts.

Common questions