Child Tax Credit Calculator 2026
Estimate your Child Tax Credit, refundable ACTC, and Other Dependent Credit.
Family & Income
Total Tax Credits
$4,000
Refundable: $0 · Non-Refundable: $4,000
CTC After Phase-out
$4,000
ACTC (Refundable)
$0
Other Dep. Credit
$0
Credit Breakdown
Phase-out Info
Phase-out begins at $400,000 AGI. Credits fully phase out at $480,000 AGI.
Disclaimer
- Based on 2026 projected CTC rules under current TCJA provisions.
- If TCJA expires, CTC may revert to $1,000 per child.
- Consult a tax professional for personalized advice.
How the Child Tax Credit Works in 2026
The Child Tax Credit (CTC) provides up to $2,000 per qualifying child under age 17. This credit directly reduces your tax bill dollar-for-dollar, making it one of the most valuable tax benefits for families with children. Under current law (TCJA provisions), the CTC has two components: a non-refundable portion that reduces your tax liability to zero, and the Additional Child Tax Credit (ACTC) that can generate a refund even if you owe no tax.
CTC Amounts and Phase-Out Thresholds
| Filing Status | Phase-Out Starts | Reduction Rate |
|---|---|---|
| Single / HoH | $200,000 | $50 per $1,000 over |
| Married Filing Jointly | $400,000 | $50 per $1,000 over |
| Married Filing Separately | $200,000 | $50 per $1,000 over |
The generous phase-out thresholds mean most families receive the full credit. A married couple with two children earning $300,000 still gets the full $4,000 CTC. The credit doesn't begin shrinking until AGI exceeds $400,000 for joint filers.
Refundable vs Non-Refundable
The non-refundable portion of CTC reduces your federal tax liability but cannot drop it below zero. Any remaining credit converts to the Additional Child Tax Credit (ACTC), which is refundable up to $1,700 per child for 2026. The ACTC is calculated as 15% of earned income above $2,500, making it accessible to lower-income families who may not owe much federal tax.
Other Dependent Credit (ODC)
Dependents who don't qualify for the CTC — such as children aged 17+, elderly parents, or adult dependents — may qualify for the $500 Other Dependent Credit. This credit is entirely non-refundable and shares the same phase-out thresholds as the CTC.
TCJA Sunset Warning
If the Tax Cuts and Jobs Act provisions expire as scheduled, the CTC could revert to $1,000 per child with lower phase-out thresholds ($75,000 Single / $110,000 MFJ). Watch for Congressional action on tax reform.
Frequently Asked Questions
Can I claim CTC for a newborn?
Yes. A child born at any point during the tax year qualifies for the full CTC for that year, as long as they have a Social Security number by the filing deadline.
What if I share custody?
Only one parent can claim the CTC per child per year. The custodial parent (where the child lives more than half the year) typically claims the credit, unless Form 8332 releases the claim.
Does CTC affect my refund?
The refundable ACTC portion directly increases your refund. If your tax liability is $3,000 and your CTC is $4,000, the first $3,000 reduces your tax to zero and up to $1,700 of the remaining amount comes back as a refund.