Updated for 2026 OBBBA Rules

Free Child Tax Credit Calculator 2026 — See Your Exact Credit Amount

The Child Tax Credit just got bigger and permanent under the One Big Beautiful Bill Act (OBBBA). For 2026, the credit is $2,200 per qualifying child under age 17 — up from $2,000 in prior years — and now permanently indexed for inflation going forward. Our free Child Tax Credit calculator shows exactly how much you qualify for based on your income, filing status, and number of qualifying children. Updated for all 2026 OBBBA changes including the new $1,700 refundable portion and inflation indexing.

Step 1 of 3

Income & Filing Status

Completion

33%

$

Your total adjusted gross income for the year.

$

Income from wages or self-employment (used for refundable part).

How to Use This Child Tax Credit Calculator

1

Qualifying Children

Enter your number of qualifying children under 17. Each child earns you a $2,200 credit in 2026. Children must be US citizens or residents with valid SSNs.

2

Other Dependents

Enter any other qualifying dependents (children 17-18, full-time students 19-23, or elderly parents). These qualify for a $500 Other Dependent Credit.

3

Income (MAGI)

Enter your Modified Adjusted Gross Income (MAGI). This determines whether you receive the full credit, a partial credit, or no credit.

4

Filing Status

Select Single, Married Filing Jointly, or Head of Household. Income phase-out thresholds differ by filing status.

5

Instant Results

See your total Child Tax Credit, refundable portion (ACTC), non-refundable portion, and phase-out calculation appear instantly.

2026 Child Tax Credit — Complete Rules

The Credit Amount — Updated Under OBBBA

The One Big Beautiful Bill Act (OBBBA) increased the maximum CTC amount from $2,000 per child to $2,200 per child beginning in 2025, and adjusted the maximum credit for inflation beginning in 2026.

Credit Type2026 AmountWho Qualifies
Child Tax Credit (CTC)$2,200 per childQualifying children under age 17
ACTC (Refundable)Up to $1,700 per childRefundable portion for eligible families
Other Dependent Credit (ODC)$500 per dependentDependents not qualifying for CTC

Income Phase-Out Thresholds 2026

You qualify for the full $2,200 credit per child if your modified adjusted gross income is $200,000 or less (single filers) or $400,000 or less (married filing jointly). Once you exceed those thresholds, the credit phases out by $50 for every $1,000 over the limit until it is fully eliminated.

Filing StatusFull Credit Up ToCredit Eliminated At
Single$200,000~$244,000 (1 child)
Married Filing Jointly$400,000~$444,000 (1 child)
Head of Household$200,000~$244,000 (1 child)

Phase-out formula

Reduction = FLOOR((MAGI - threshold) / $1,000) × $50

Refundable vs Non-Refundable — Key Difference

Non-Refundable Portion

The non-refundable portion of the CTC reduces your tax bill to zero — but it cannot go below zero. If you owe $1,500 in taxes and have a $2,200 CTC, the credit wipes out your $1,500 tax bill — but you do not receive the remaining $700.

Refundable Portion (ACTC)

The amount of the Additional Child Tax Credit also increased to $1,700 per child. The ACTC is refundable — meaning it can generate a cash refund even if you owe no taxes. To qualify, you need at least $2,500 in earned income. The refundable amount is 15% of earned income above $2,500, capped at $1,700 per child.

Qualifying Child Rules — Who Counts?

Age Test

Must be under age 17 at the end of the 2026 tax year (born on or after January 1, 2010 to qualify for 2026 CTC).

Relationship Test

Your child, stepchild, foster child, sibling, step-sibling, half-sibling, or a descendant of any of these.

Residency Test

Must have lived with you for more than half of 2026.

Dependency Test

You must claim the child as a dependent on your tax return.

SSN Requirement

A child must be a US citizen, national, or resident and have a valid Social Security number issued before the tax deadline.

Support Test

The child cannot have provided more than half of their own financial support during the year.

Real Examples — Child Tax Credit 2026

Example 1: Married, 2 Kids, $75k Income

Full Potential Credit (2 × $2,200):$4,400
Tax Liability Before Credit:~$3,200
Tax Wiped Out:$3,200
ACTC Cash Refund:$1,200

Example 2: Married, 3 Kids, $420k Income

Full Potential Credit (3 × $2,200):$6,600
Phase-out ($20k over threshold):-$1,000
Actual Credit Claimable:$5,600

Income too high for refundable ACTC portion.

Other Dependent Credit — Children Who Don't Qualify for CTC

A nonrefundable $500 credit is available to dependents who are not eligible for the $2,200 CTC for children under 17. This credit is sometimes called the Other Dependent Credit (ODC). Dependents eligible for this credit include children ages 17-18 or those 19-23 and in school full time.

Who qualifies for the $500 ODC:

  • Your child age 17 or 18
  • Your child age 19-23 who is a full-time student
  • Elderly parent you support
  • Other qualifying relative who lives with you

Child and Dependent Care Credit

Starting in 2026, you can claim up to 50% of eligible childcare expenses. Maximum expenses used for calculation: $3,000 for one person, $6,000 for two or more.

Max 2026 Credit

$3,000

Separate from CTC

Trump Accounts — New 2026 Savings Benefit

Employers can contribute up to $2,500 per year toward an employee's or dependent's Trump Account without it counting as taxable income. Funds must be invested in stock index trackers like the S&P 500.

Newborn Benefit Pilot

Eligible newborns born between 2025-2028 can receive a one-time $1,000 federal pilot contribution. Requires action before July 4, 2026.

Learn More

Frequently Asked Questions — Child Tax Credit 2026