How Much Child Tax Credit Will I Get in 2026?
The 2026 Child Tax Credit is $2,200 per qualifying child under age 17. How much you actually receive depends on your income, filing status, and number of children. The credit phases out starting at $200,000 MAGI for single filers ($400,000 for MFJ), and up to $1,700 per child is refundable through the Additional Child Tax Credit. Below are the formula, phase-out table, and worked examples to estimate your specific credit.
For a step-by-step calculation with your actual numbers, use the paycheck calculator or the tax refund estimator, which apply the Child Tax Credit automatically based on your inputs.
How to use this calculator
To estimate your 2026 Child Tax Credit, you need three inputs:
- Number of qualifying children under 17: Count children who will be under age 17 on December 31, 2026, have lived with you for more than half the year, have a valid Social Security number, and whom you claim as dependents.
- Filing status: Single, Married Filing Jointly, Married Filing Separately, or Head of Household. Your filing status determines the phase-out threshold.
- Modified Adjusted Gross Income (MAGI): For most filers, MAGI is the same as AGI (line 11 on Form 1040). It includes wages, tips, self-employment income, investment income, and other taxable income, before subtracting the standard or itemized deduction.
The formula explained
Step 1: Calculate the full credit
Full CTC = number of qualifying children x $2,200
Step 2: Calculate the phase-out reduction (if MAGI exceeds threshold)
Phase-out reduction = ceil( (MAGI - threshold) / 1,000 ) x $50
The ceiling function means any partial $1,000 counts as a full $1,000. For example, if you are $1,001 over the threshold, that counts as 2 increments: $100 reduction.
Step 3: Final credit
CTC = max( 0, Full CTC - Phase-out reduction )
Of that final CTC, up to $1,700 per child is refundable through the ACTC (subject to the earned income rule: 15% of earned income above $2,500, capped at $1,700 per child).
Phase-out table by filing status
| Filing Status | Phase-Out Starts | 1-Child Credit Fully Gone At | 2-Child Credit Fully Gone At |
|---|---|---|---|
| Single | $200,000 | ~$244,000 | ~$288,000 |
| Married Filing Jointly | $400,000 | ~$444,000 | ~$488,000 |
| Married Filing Separately | $200,000 | ~$244,000 | ~$288,000 |
| Head of Household | $200,000 | ~$244,000 | ~$288,000 |
Phase-out thresholds are statutory (not indexed for inflation). The approximate phase-out completion points assume a whole number of children and are rounded to the nearest $1,000 increment in the phase-out formula.
Worked examples
Example 1: Single filer, $45,000 MAGI, 1 child
MAGI of $45,000 is below the $200,000 phase-out threshold. No reduction applies. Full credit: $2,200.
Of that, up to $1,700 is refundable if earned income supports it (15% of earned income above $2,500). At $45,000 earned income: 15% x ($45,000 - $2,500) = $6,375, which exceeds the $1,700 cap. Maximum refundable ACTC: $1,700.
Example 2: MFJ couple, $420,000 MAGI, 2 children
Full credit before phase-out: $4,400. MAGI exceeds the $400,000 MFJ threshold by $20,000. Phase-out increments: $20 ($20,000 / $1,000, rounded up). Reduction: $20 x $50 = $1,000. Remaining credit: $4,400 - $1,000 = $3,400.
Example 3: Single filer, $260,000 MAGI, 1 child (fully phased out)
Full credit before phase-out: $2,200. MAGI exceeds $200,000 by $60,000. Phase-out increments: $60. Reduction: $60 x $50 = $3,000. Since $3,000 exceeds $2,200, the credit is $0. This filer receives no Child Tax Credit.
Refundable vs. non-refundable portion
After calculating your total CTC using the formula above, the credit is applied in this order:
- Non-refundable portion (up to $500 per child): Applied first to reduce your federal income tax liability. If your tax drops to zero before using all the non-refundable credit, the remainder is lost (it cannot become a refund).
- Refundable ACTC (up to $1,700 per child): Calculated separately on Schedule 8812. The refundable amount is the lesser of 15% x (earned income - $2,500) or $1,700 per child. This can pay out as a refund even if your tax liability is zero.
For a detailed explanation of the ACTC mechanics, see Is the Child Tax Credit Refundable in 2026?
What makes a child qualifying
A child qualifies for the CTC if all of the following apply:
- Age: Under age 17 at the end of the tax year (December 31, 2026).
- Relationship: Your child, stepchild, foster child, sibling, step-sibling, half-sibling, or a descendant of any of these.
- Residency: Lived with you for more than half of 2026. Temporary absences (school, vacation, medical care) count as time living with you.
- Dependency: You claim the child as a dependent on your return. (Each child can only be claimed by one taxpayer per year.)
- Social Security number: The child must have a valid SSN issued before the due date of your return (including extensions). An ITIN does not qualify.
- Support: The child must not have provided more than half of their own support during the year.