Child Tax Credit Calculator for 2026: $2,200 per Child

Measure	Result
Credit after phase-out	$4,750
Credit before phase-out $2,200 per child plus $500 per other dependent	$4,900
Phase-out reduction $50 for each $1,000 (or part) over the threshold	$150
Used against income tax	$3,000
Refundable estimate (additional child tax credit) Lesser of unused credit, $1,700 per child, and 15% of earned income over $2,500	$1,750
Credit not usable	$0

Measure

Result

Credit after phase-out

$4,750

Credit before phase-out

$2,200 per child plus $500 per other dependent

$4,900

Phase-out reduction

$50 for each $1,000 (or part) over the threshold

$150

Used against income tax

$3,000

Refundable estimate (additional child tax credit)

Lesser of unused credit, $1,700 per child, and 15% of earned income over $2,500

$1,750

Credit not usable

$0

The formulas

Credit = $2,200 x qualifying children + $500 x other dependents
Phase-out = $50 x each $1,000 (or fraction) of modified AGI over $200,000 ($400,000 joint)
Refundable = lesser of unused credit, $1,700 x children, 15% x (earned income - $2,500)

How it works

For 2026 the child tax credit is $2,200 per qualifying child under 17, and $1,700 per child of it can be refundable (Rev. Proc. 2025-32). The $500 credit for other dependents is not refundable. Section 24 requires a Social Security number for the taxpayer (one spouse on a joint return) and for each qualifying child.

The credit is reduced by $50 for each $1,000, or part of $1,000, of modified AGI above $200,000, or $400,000 on a joint return. This tool applies the tax you enter first and estimates the refundable part from what is left. It does not model the alternative refundable test for families with three or more children.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Is the credit indexed?

Yes. Section 24(i) indexes the credit amount after 2025 and the refundable cap after 2024. The 2026 amounts are $2,200 and $1,700.

Does the $500 credit get refunded?

No. The $1,700 refundable cap applies per qualifying child and the $500 credit is outside it.

What counts as earned income for the refund test?

Section 24(d) uses earned income over $2,500. Enter your earned income for the year.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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Child Tax Credit Calculator for 2026$2,200 per Child