Child Tax Credit Calculator 2026: $2,200 Per Child
The Child Tax Credit (CTC) for tax year 2026 is $2,200 per qualifying child under age 17. Up to $1,700 per child is refundable as the Additional Child Tax Credit (ACTC). The credit begins to phase out at AGI of $200,000 for single filers and $400,000 for married filing jointly, reducing by $50 for every $1,000 above the threshold. Use the calculator below to estimate your credit.
How the Child Tax Credit Works in 2026
Credit Amount
Each qualifying child entitles you to a tax credit of $2,200. Unlike a deduction (which reduces taxable income), a credit directly reduces the tax you owe, dollar for dollar. The OBBBA indexed the CTC for inflation starting in 2026, increasing it from the $2,000 base that applied from 2018–2025.
Qualifying Child Rules
To qualify, the child must be under 17 at year-end, a U.S. citizen or resident with a valid SSN, your dependent who lived with you for more than half the year, and must not have provided more than half of their own support. The child can be your son, daughter, stepchild, foster child, sibling, or a descendant of any of them.
Phase-Out
The CTC phases out by $50 for every $1,000 of AGI above the threshold:$200,000 for single/HoH/MFS filers, or $400,000 for married filing jointly. For a single filer with one child, the credit is fully phased out at approximately $244,000 AGI.
Refundable Portion (ACTC)
Up to $1,700 per child is refundable. If the CTC exceeds your tax liability, you can receive the refundable portion as a cash refund. The remaining $500 per child is non-refundable, it can only reduce your tax to zero.
Worked Examples
Example 1: Full Credit, No Phase-Out
Profile: Single filer, 2 children, $100,000 AGI
Base credit = 2 × $2,200 = $4,400 AGI $100,000 < phase-out threshold $200,000, no reduction Total CTC = $4,400 Refundable (ACTC): min($4,400, 2 × $1,700) = $3,400
Base credit = 1 × $2,200 = $2,200 AGI excess = $450,000 − $400,000 = $50,000 Reduction = ($50,000 ÷ $1,000) × $50 = $2,500 Credit after reduction = $2,200 − $2,500 = $0 CTC is fully phased out, no credit available
Frequently Asked Questions
How much is the Child Tax Credit for 2026?
The Child Tax Credit for 2026 is $2,200 per qualifying child under age 17. This is an increase from the $2,000 base amount under the TCJA, as the OBBBA indexed the credit for inflation starting in 2026.
What is a qualifying child for the CTC?
A qualifying child must be: (1) under age 17 at the end of the tax year, (2) your son, daughter, stepchild, foster child, sibling, or descendant of any of them, (3) a U.S. citizen, national, or resident alien with a valid Social Security number, (4) claimed as your dependent, (5) lived with you for more than half the year, and (6) not provided more than half of their own financial support.
How does the CTC phase-out work?
The Child Tax Credit phases out by $50 for every $1,000 (or fraction thereof) of AGI above the threshold. The threshold is $200,000 for single, head of household, and married filing separately filers, and $400,000 for married filing jointly. For example, a single filer with $250,000 AGI loses $2,500 of credit.
What is the refundable portion (ACTC)?
Up to $1,700 per child of the CTC is refundable as the Additional Child Tax Credit (ACTC). This means even if you owe no federal income tax, you can receive up to $1,700 per qualifying child as a refund. The remaining $500 per child is non-refundable, it can reduce your tax to zero but won't generate a refund.
What changed under the OBBBA for the Child Tax Credit?
The OBBBA increased the per-child credit from $2,000 to $2,200 for 2026 by indexing the credit for inflation. The refundable portion (ACTC) was also increased to $1,700 per child. The phase-out thresholds remain at $200,000 (single) and $400,000 (MFJ).
Can I claim the CTC if I'm married filing separately?
Yes, married filing separately filers can claim the CTC. The phase-out threshold for MFS is $200,000 (same as single filers), not the higher MFJ threshold. This means the credit phases out faster for MFS filers compared to MFJ.
Does the child need a Social Security number?
Yes. Each qualifying child must have a valid Social Security number (SSN) issued before the due date of your return (including extensions). Children with Individual Taxpayer Identification Numbers (ITINs) do not qualify for the CTC, though they may qualify for the $500 Credit for Other Dependents.
Is the $500 Credit for Other Dependents still available?
Yes. Dependents who don't qualify for the CTC, such as children age 17 or older, elderly parents, or dependents with ITINs, may qualify for the $500 Credit for Other Dependents. This credit is non-refundable and subject to the same phase-out thresholds as the CTC.
Child Tax Credit Calculator
Total Child Tax Credit$4,400
You may claim $4,400 in Child Tax Credit for 2 qualifying children, of which $3,400 is refundable.
Line
Value
Qualifying Children
2
Credit per Child
$2,200
Base Credit (2 × $2,200)
$4,400
Phase-out Threshold (Single)
$200,000
AGI Above Threshold
$0
Phase-out Reduction ($50 per $1,000 excess)
$0
Credit After Phase-out
$4,400
Refundable Portion (ACTC, up to $1,700 × 2)
$3,400
Non-refundable Portion
$1,000
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