Child Tax Credit Calculator
Estimate your federal Child Tax Credit. For tax year 2025 (filed in 2026), the credit is up to $2,000 per qualifying child with up to $1,700 refundable. Income phase-outs begin at $200,000 for single filers and $400,000 for married filing jointly.
The Child Tax Credit (CTC) is one of the largest federal tax benefits available to U.S. families. For tax year 2025 (returns filed in 2026), the credit is up to $2,000 per qualifying child under age 17, with up to $1,700 of that available as a refundable credit through the Additional Child Tax Credit (ACTC). A refundable credit reduces tax owed dollar-for-dollar, and any excess is paid as a refund — so even families with no tax liability can receive a check.
The credit phases out gradually for higher-income households. Above the phase-out threshold — $200,000 in adjusted gross income for single filers and head of household, $400,000 for married filing jointly — the credit is reduced by $50 for every $1,000 (or fraction thereof) of additional income. The phase-out is gentle: a family $50,000 over the threshold loses $2,500 of credit, not the entire benefit.
This calculator estimates your CTC using current-law rules — the rules that apply if Congress takes no further action. The CTC has been expanded and contracted by several pieces of legislation over the past decade (most notably the 2017 Tax Cuts and Jobs Act and the temporary 2021 American Rescue Plan expansion), and the current $2,000 figure is the post-2017 baseline. Final-year rules may differ if new legislation passes.
Inputs
Results
Total Credit
$4,000
Credit Per Child
$2,000
Refundable Portion
$3,400
Phase-Out Reduction
$0
Credit Breakdown
Formula
How to use this calculator
- Enter the number of qualifying children. To qualify, a child must be under 17 at the end of the tax year, a U.S. citizen or resident alien with a valid SSN, claimed as your dependent, and have lived with you more than half the year.
- Enter how many of those children are under age 6. Under current law this does not change the credit amount, but the input is kept for compatibility with any future expansion (the 2021 American Rescue Plan temporarily raised the credit to $3,600 for children under 6).
- Enter your adjusted gross income (AGI). AGI is line 11 of Form 1040 — total income minus above-the-line deductions like traditional IRA contributions, student loan interest, and HSA contributions.
- Choose your filing status. Married filing jointly has a much higher phase-out threshold ($400,000) than single or head of household ($200,000). Married filing separately uses the $200,000 threshold.
- Review the credit estimate. The figure shown is the amount applied against federal income tax owed; if your tax owed is less than the credit, up to $1,700 per child may be refunded via the Additional Child Tax Credit.
- If your AGI is in the phase-out range, try entering a slightly lower or higher number to see the marginal effect — every $1,000 of additional AGI removes $50 of credit.
- Run alongside the income-tax-estimator to see how the credit reduces your total tax bill or refund.
Worked examples
Middle-income married couple, two kids
Married filing jointly. AGI = $95,000. Two qualifying children. Base credit: 2 × $2,000 = $4,000 AGI well below the $400,000 phase-out threshold → no reduction. CTC = $4,000 If federal tax owed before the credit is $6,500, the credit drops it to $2,500. If federal tax owed before the credit is $1,200, the credit zeroes the tax and the additional $2,800 may be paid as a refund (capped at $1,700 per child = $3,400, so the full $2,800 is refunded).
High earner — phase-out begins
Single filer. AGI = $235,000. One qualifying child. Base credit: 1 × $2,000 = $2,000 AGI exceeds $200,000 threshold by $35,000. Reduction = 35 × $50 = $1,750 CTC = max(0, $2,000 − $1,750) = $250 A $35,000 income increase above the threshold cost this family $1,750 of credit — an effective extra marginal tax rate of 5% over that range.
Fully phased out
Single filer. AGI = $245,000. One qualifying child. Base credit: $2,000 Reduction: 45 × $50 = $2,250 CTC = max(0, $2,000 − $2,250) = $0 The credit phases out completely at $40,000 above the threshold for one child ($240,000 AGI single). With two children the credit fully phases out $40,000 later at each step. The phase-out is roughly proportional to the number of children.
When to use this calculator
Use this calculator when planning your annual federal tax bill, evaluating the impact of a raise that pushes you into or near the phase-out range, or estimating the size of an expected refund. The CTC is one of the largest line items on most middle-income families' returns — knowing the number in advance makes withholding adjustments and estimated tax payments much easier.
For households near the phase-out threshold, the calculator is especially useful for comparing year-end planning moves: a bonus deferral, an extra 401(k) or HSA contribution (which reduces AGI), or a charitable contribution can each restore a few hundred dollars of CTC.
Pair the result with the income-tax-estimator (to see total federal tax owed before and after the credit) and the earned-income-credit calculator (which may apply to lower-income families with children).
It is not a substitute for filing your actual return. Edge cases — split custody, dependent care credits, the Credit for Other Dependents (for children 17+ or non-child dependents), or state child tax credits — require careful reading of IRS Publication 972 or a qualified preparer. Treat the calculator as a planning estimate, not a final answer.
Common mistakes to avoid
- Counting a child who turned 17 during the year. The age test is "under 17 at the end of the tax year." A child who turned 17 on December 30 does not qualify, even if they were 16 for 364 days.
- Forgetting the SSN requirement. A qualifying child must have a Social Security Number issued before the return due date. ITIN-holders do not qualify for the CTC (though they may qualify for the smaller $500 Credit for Other Dependents).
- Using the wrong income figure. The phase-out uses AGI (line 11 of Form 1040), not gross income, taxable income, or take-home pay. AGI excludes pre-tax 401(k) contributions and HSA contributions, which is why bumping those up can preserve the credit.
- Assuming the credit is fully refundable. Only up to $1,700 per child is refundable through the Additional Child Tax Credit; the rest only reduces tax owed. A family with zero federal tax liability and three qualifying children can receive up to $5,100, not $6,000.
- Confusing the federal credit with state credits. Many states (CA, CO, NY, MA, NM, others) have their own child tax credits with different rules and phase-outs. Always file both correctly.
- Claiming a child who lived with another parent more than half the year. The residency test is strict: the child must have lived with the claiming parent for more than half the year. In split-custody cases, this is often the central question and may be governed by IRS tie-breaker rules or a written agreement.
Frequently Asked Questions
Sources & further reading
- Child Tax Credit — eligibility, amount, and phase-out — U.S. Internal Revenue Service
- Publication 972 — Child Tax Credit and Credit for Other Dependents — U.S. Internal Revenue Service
- Schedule 8812 — Credits for Qualifying Children and Other Dependents — U.S. Internal Revenue Service