2026 tax year
Child tax credit calculator
$2,200 per child under 17, until your income starts to phase it out.
The child tax credit is $2,200 for each qualifying child under 17. It stays flat across most incomes, then reduces by $50 for every $1,000 of income over $200,000 (single) or $400,000 (joint). Up to $1,700 per child is refundable. Enter your children and income to see your credit.
Enter your children and income.
Worked example, two children
A single filer with two qualifying children and $100,000 of income gets the full amount; the same family at $220,000 has begun to phase out:
| Income | Credit (2 children) | Refundable portion |
|---|---|---|
| $100,000 | $4,400 | $3,400 |
| $220,000 | $3,400 | $3,400 |
At $220,000 the single filer is $20,000 over the $200,000 threshold, so the credit drops by 20 × $50 = $1,000, from $4,400 to $3,400. A married couple would still have the full credit here, because their phase-out does not start until $400,000.
Questions
How much is the child tax credit for 2026?
$2,200 per qualifying child under 17, made permanent by the 2025 law (OBBBA). Up to $1,700 per child is refundable as the additional child tax credit, the part you can receive even if you owe no tax.
When does it phase out?
Above $200,000 of income for single and head-of-household filers, or $400,000 for married filing jointly. The credit falls by $50 for every $1,000 (or part) over the threshold, so a two-child credit is fully gone about $88,000 above it.
What is the difference between the credit and the refundable portion?
The full $2,200 first reduces the tax you owe. If that zeroes your tax with credit to spare, up to $1,700 per child can still be paid to you as a refund, that is the refundable portion. The remaining $500 is non-refundable.
Who is a qualifying child?
A child under 17 at year-end who is your dependent, related to you, lived with you more than half the year, and has a Social Security number. A 17-year-old does not qualify for this credit, though they may for the $500 credit for other dependents, which this calculator does not model.
Related tools
- Earned income credit calculator often claimed together
- Child & dependent care credit
- Paycheck calculator how the credit affects withholding
Estimate for the 2026 tax year. Not tax advice.