Child Tax Credit Calculator
Calculate Child Tax Credit, Additional Child Tax Credit (refundable), and Other Dependent Credit for 2026.
Children & Dependents
Only children under 17 at end of tax year qualify for full Child Tax Credit.
$500 Other Dependent Credit for dependents who don't qualify for CTC (non-refundable).
Income & Filing Status
Refundable Additional CTC requires earned income over $2,500.
Qualifying Child Analysis
Child 1 (Age 10)Qualifies
Qualifies for full credit
Total Qualifying Children1
Credit Calculation
Qualifying Children1
Full Credit per Child$$2000
Maximum Credit (before phase-out)$$2000.00
AGI Threshold (married)$$400000
Your AGI$$150000.00
Credit After Phase-out$$2000.00
Refundable vs Non-refundable
Credit Structure:
Refundable portion (ACTC)$$1700 per child
Non-refundable portion$$300 per child
Non-refundable Credit$$300.00
Reduces tax, not refundable
Refundable Portion (potential)$$1700.00
Additional Child Tax Credit
Additional CTC (ACTC - refundable)$$1700.00
15% of earned income over $2,500
Final Credit Summary
Non-refundable Credit$$300.00
Assumed Tax Liability$$15000.00
Usable Non-refundable$$300.00
Limited by tax liability
Refundable Credit (ACTC)$$1700.00
Received even with zero tax
Total Child Tax Credit$$2000.00
Full Credit - Under Threshold
AGI $$150000.00 under $$400000 threshold. Full $$2000.00 credit available. Refundable portion: $$1700.00 (based on earned income).
Qualifying Child Requirements
Age: Under 17 at end of tax year
Relationship: Son, daughter, stepchild, eligible foster child, sibling, or descendant
Support: Did not provide over half their own support
Dependent: Claimed as dependent on your return
Residence: Lived with you over half the year
Citizenship: US citizen, national, or resident alien
SSN: Valid Social Security Number (ITIN not acceptable for CTC)
Additional Child Tax Credit (ACTC)
Refundable portion of CTC. Received even if tax liability is zero. Requirements: Earned income exceeds $2,500. Credit limited to 15% of earned income over $2,500. File Form 8812 to claim. Up to $1,700 per qualifying child refundable.
Phase-out Calculation
Threshold: $400,000 (married), $200,000 (others). Reduction: $50 per $1,000 AGI over threshold. Example: AGI $450,000 married = $50 over threshold. Excess $50,000 = 50 thousands. Reduction = 50 * $50 = $2,500. Phase-out reduces refundable portion first.
Key Points
Full credit: $2,000 per qualifying child. Refundable: $1,700 (ACTC). Non-refundable: $300. Other Dependent Credit: $500 (non-refundable). Age limit: Under 17. SSN required. Phase-out at higher incomes. ACTC requires earned income. Form 8812 for ACTC. Credit is per child, not per family.