Child Tax Credit Calculator
Estimate the 2026 Child Tax Credit, refundable Additional Child Tax Credit, Credit for Other Dependents, MAGI phaseout, and how much of the credit may actually reduce tax or increase a refund.
Last Updated: May 24, 2026
The Child Tax Credit phaseout threshold depends on filing status.
Use modified AGI for the credit phaseout. AGI is a practical estimate if you do not have the worksheet yet.
Enter income tax after deductions and brackets but before nonrefundable credits.
Used for the Additional Child Tax Credit earned-income limit.
Count children who are under age 17 at year end and have a valid SSN for employment.
Count dependents who may qualify for the nonrefundable Credit for Other Dependents.
The taxpayer identification rule can block the credit if it is not met.
The refundable ACTC is restricted for some taxpayers who do not meet the U.S. residency test.
Recommended Outcome
Includes estimated refundable ACTC
Estimated Total Credit
$4,400
Nonrefundable Used
$4,200
Refundable ACTC
$200
Credit before and after phaseout
- Child Tax Credit before phaseout
- $4,400
- Other dependent credit before phaseout
- $500
- MAGI phaseout threshold
- $400,000
- Phaseout reduction
- $0
Tax liability use
- Child credit used against tax
- $4,200
- Other dependent credit used
- $0
- Unused after ACTC estimate
- $500
Eligible children
2 children modeled at $2,200 each before phaseout.
ACTC earned income test
Earned income allows up to $9,375 of refundable ACTC before the per-child cap and unused-credit limit.
Identification rules
Qualifying children must have valid SSNs, while other dependents may qualify for the separate nonrefundable credit.
Important Disclaimer
This calculator provides estimates for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws are complex and change frequently. Consult a qualified tax professional for advice specific to your situation. CalculatorWallah is not responsible for any decisions made based on calculator results.
Reviewed For Methodology, Labels, And Sources
Every CalculatorWallah calculator is published with visible update labeling, linked source references, and review of formula clarity on trust-sensitive topics. Use results as planning support, then verify institution-, policy-, or jurisdiction-specific rules where they apply.
Reviewed by Iliyas Khan, Chief Operating Officer. Page updated May 24, 2026. Tax, sales tax, insurance, and health calculators are reviewed when rules, rates, eligibility assumptions, healthcare standards, or source references change. Topic ownership: Tax calculators, Sales tax calculators, Insurance calculators, Health calculators.
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How To Use The Child Tax Credit Calculator
Step 1: Choose filing status and MAGI
The Child Tax Credit phaseout threshold depends on filing status and modified AGI.
Step 2: Enter tax before credits
Use federal income tax after deductions and brackets but before credits so the nonrefundable portion can be capped correctly.
Step 3: Add earned income
Earned income affects the refundable Additional Child Tax Credit estimate.
Step 4: Count qualifying children and other dependents
Separate children under age 17 with valid SSNs from other dependents who may qualify for the Credit for Other Dependents.
Step 5: Review nonrefundable and refundable amounts
Compare the credit used against tax, estimated refundable ACTC, phaseout reduction, and any unused amount.
How This Calculator Works
The calculator starts with the maximum 2026 Child Tax Credit for qualifying children and the Credit for Other Dependents for dependents who do not qualify for the Child Tax Credit. It then applies the modified AGI phaseout using the filing-status threshold.
After phaseout, the estimate applies the nonrefundable portion against federal tax before credits. Any remaining eligible child credit is tested for the refundable Additional Child Tax Credit using earned income above $2,500, the per-child ACTC cap, and the unused child-credit amount.
The result separates the credit used against tax from the refundable amount because those two numbers answer different planning questions: how much tax is reduced and how much may be paid as part of a refund.
Child Tax Credit Planning: CTC, ACTC, ODC, and Phaseout
The Child Tax Credit is not always fully refundable
The Child Tax Credit first reduces income tax. If the credit is larger than tax before credits, part of the unused child credit may become refundable through the Additional Child Tax Credit. That refundable amount is limited by earned income, per-child caps, and Schedule 8812 rules.
This is why two families with the same number of children can see different outcomes. A family with enough tax liability may use more credit as a nonrefundable reduction. A family with lower tax liability may depend on the ACTC rules to recover part of the unused child credit as a refund.
CTC and Credit for Other Dependents are different
A qualifying child for the Child Tax Credit generally must be under age 17 at the end of the tax year and must have a valid Social Security number for employment. Other dependents, including some older children, relatives, or dependents without the CTC SSN requirement, may be considered for the separate Credit for Other Dependents.
The Credit for Other Dependents is nonrefundable. It can reduce tax, but it does not create a refund by itself. The calculator therefore applies child credit first, then the other dependent credit against remaining tax before estimating refundable ACTC.
| Planning input | What it affects | Why it matters |
|---|---|---|
| Modified AGI | Phaseout threshold and reduction | High income can reduce both CTC and the Credit for Other Dependents |
| Tax before credits | Nonrefundable credit used | Nonrefundable credits cannot reduce regular tax below zero |
| Earned income | Refundable ACTC limit | ACTC is generally limited by 15% of earned income over $2,500 |
| Child SSN count | CTC and ACTC eligibility | Children without valid employment SSNs may need to be reviewed under ODC rules |
When to use a broader tax calculator
Use this page when your main question is the child and dependent credit result. For a full return estimate, combine the output with the Tax Refund Calculator. If you need to model EITC, education credits, dependent care, Saver credit, or adoption credit at the same time, use the US Tax Credits Calculator.
Keep the research moving with US Tax Credits Calculator, Tax Refund Calculator 2026, Tax Document Checklist Builder, and FICA Tax Calculator.
Frequently Asked Questions
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- 1.IRS - Child Tax Credit(Accessed May 2026)
- 2.IRS - Family, Dependents and Students Credits(Accessed May 2026)
- 3.IRS Revenue Procedure 2025-32, 2026 Inflation Adjustments(Accessed May 2026)
- 4.IRS - About Schedule 8812 (Form 1040)(Accessed May 2026)