Estimate Your 2026 Child Tax Credit and How Much Could Be Refundable
Find out how much federal Child Tax Credit your family may qualify for in 2026. Enter your filing status, qualifying children and income to see your credit before and after the IRS income phaseout.
If you know your available federal income tax and earned income, switch to the detailed estimate to separate the nonrefundable credit from the potentially refundable Additional Child Tax Credit (ACTC).
2026 Child Tax Credit calculator
Federal · CTC + ACTC + ODCAdvanced ACTC: three or more qualifying children
Schedule 8812 Part II-B can increase the potential refundable amount for certain families with at least three qualifying children. Use this only with appropriate return figures.
Inputs are processed locally in this browser-based calculator. No name, SSN or identifying information about your children is requested.
How much Child Tax Credit can you get for 2026?
The maximum federal Child Tax Credit for 2026 is $2,200 for each qualifying child who is under 17 at the end of the year. The refundable Additional Child Tax Credit can provide up to $1,700 per qualifying child, subject to the remaining unused credit, earned income and other eligibility requirements.
Child Tax Credit (CTC)
Up to $2,200 per qualifying child. The nonrefundable amount reduces eligible federal income tax liability.
Additional Child Tax Credit (ACTC)
Potentially refundable, up to $1,700 per qualifying child, after applying the required income and credit limits.
Credit for Other Dependents (ODC)
Up to $500 for each eligible dependent who does not qualify for the CTC. The ODC is nonrefundable.
Income phaseout
Begins above $200,000 of modified AGI for most filers and above $400,000 for married couples filing jointly.
Who qualifies for the 2026 Child Tax Credit?
A qualifying child must meet the IRS requirements. Before entering children into the calculator, review each of these conditions.
Age
The child must be younger than 17 on December 31, 2026. A child who turns 17 during 2026 does not qualify for the CTC, although ODC may be available.
Relationship
An eligible son, daughter, stepchild, foster child, sibling, stepsibling, half-sibling or qualifying descendant can meet the relationship requirement.
Residency
The child generally must have lived with you for more than half the year. Temporary absences, newborns, adoption, custody and other special situations can affect the test.
Support
The child must not have provided more than half of their own financial support during the tax year.
Dependent status
The child must be claimable as your dependent and generally cannot file a joint return except for the limited refund-only exception.
Citizenship or residency
The child must be a U.S. citizen, U.S. national or U.S. resident alien under the applicable federal rules.
Child’s SSN
The child generally needs an SSN valid for employment, issued by the applicable return due date including extensions. A special exception may apply to a child born and deceased during the year.
Taxpayer identification
The taxpayer, or at least one spouse on a joint return, must have a qualifying work-valid SSN. The other spouse must have a timely issued SSN or ITIN. ODC identification rules are different.
How the refundable Additional Child Tax Credit works in 2026
Some taxpayers cannot use the full preliminary Child Tax Credit to reduce their federal income tax. The unused amount may be eligible for the refundable ACTC, but the IRS limits the refundable portion.
For the standard ACTC calculation, the amount is generally limited by the unused credit, $1,700 per qualifying child, and 15% of eligible earned income over $2,500.
| Eligible earned income | 15% above $2,500 | ACTC ceiling for one child under the standard method |
|---|---|---|
| $2,500 | $0 | $0 |
| $5,000 | $375 | Up to $375 |
| $8,000 | $825 | Up to $825 |
| $10,000 | $1,125 | Up to $1,125 |
| $15,000 | $1,875 | Up to $1,700 |
| $25,000 | $3,375 | Up to $1,700 |
These are earned-income ceilings, not guaranteed ACTC payments. They assume one qualifying child, sufficient unused credit, no phaseout and satisfaction of the other requirements.
Can a family receive ACTC with no federal income tax liability?
Potentially yes. If an eligible family has sufficient earned income, the ACTC can be refundable even when there is no federal income tax liability to offset.
Special calculation for three or more children
Schedule 8812 also provides an alternative calculation for certain taxpayers with at least three qualifying children. It compares the standard earned-income formula with certain payroll and related taxes, after subtracting specified credits.
If you know the amounts requested by Schedule 8812 Part II-B, use the advanced option in the calculator. Otherwise, the standard formula can underestimate the refundable amount for some families.
2026 Child Tax Credit income limits and phaseout
For 2026, the combined CTC and ODC is reduced when modified adjusted gross income exceeds the applicable threshold.
| Filing status | Phaseout threshold |
|---|---|
| Single | $200,000 |
| Married filing jointly | $400,000 |
| Married filing separately | $200,000 |
| Head of household | $200,000 |
| Qualifying surviving spouse | $200,000 |
How the $50 phaseout works
For every $1,000, or fraction of $1,000, of modified AGI above the applicable threshold, the combined credit is reduced by $50.
| Single filer’s modified AGI | Credit reduction |
|---|---|
| $200,000 | $0 |
| $200,001 | $50 |
| $201,000 | $50 |
| $201,001 | $100 |
| $205,000 | $250 |
| $210,000 | $500 |
The income phaseout applies to the combined preliminary CTC and ODC. There is no single income at which every family’s credit reaches zero; families with more qualifying children can have a larger preliminary credit before the phaseout.
2026 Child Tax Credit calculation examples
These examples assume that all counted dependents meet the applicable eligibility rules, the taxpayer satisfies the necessary identification requirements and the standard refundable-credit rules apply unless stated otherwise.
| Family situation | Tax and income details | Nonrefundable credit | Potential ACTC | Total benefit |
|---|---|---|---|---|
| Two children under 17 | $65,000 MAGI; $55,000 earned income; $2,400 available tax | $2,400 | $2,000 | $4,400 |
| One child, no available federal tax | $20,000 earned income; income below phaseout | $0 | $1,700 | $1,700 |
| One child, income above phaseout | Single; $200,001 MAGI; sufficient available tax | $2,150 | $0 | $2,150 |
| One child plus one eligible older dependent | Married filing jointly; $400,500 MAGI; sufficient available tax | $2,650 | $0 | $2,650 |
| One child with lower earned income | $8,000 earned income; no available tax | $0 | $825 | $825 |
| Two other dependents, no CTC child | MAGI below phaseout; $200 available tax | $200 | $0 | $200 |
Example: Two children and a $4,400 potential credit
A family with two qualifying children has a preliminary credit of $4,400. If $2,400 can be used against federal income tax and the family meets the refundable-credit requirements, the remaining $2,000 may qualify as ACTC.
In that example, $2,400 reduces the federal tax bill and $2,000 is potentially refundable. The total benefit is $4,400, but only the ACTC portion is refundable.
Example: One qualifying child and zero federal income tax liability
Suppose a qualifying family has $20,000 of eligible earned income and no federal income tax available to offset. The standard earned-income formula produces $2,625. However, ACTC for one child is capped at $1,700, so the potential ACTC would be $1,700.
Does a 17-year-old or adult dependent qualify for the $500 credit?
The Credit for Other Dependents is available for certain dependents who do not qualify for the under-17 Child Tax Credit.
17-year-old child
A child who turns 17 during 2026 is too old for the CTC, but may qualify for ODC if the other requirements are met.
Older student
A qualifying student may count for ODC when the applicable dependency, support, age and student-status rules are satisfied.
Parent or other relative
Some eligible relatives may qualify as other dependents if they meet the relevant income, support, relationship or household requirements.
Dependent with ITIN or ATIN
ODC may be available for a dependent with a qualifying taxpayer identification number who satisfies its separate eligibility rules, even when the person cannot qualify for CTC.
What if your baby is born during 2026?
A qualifying newborn may meet the special residency rules even though the child did not live for more than half the calendar year. The remaining relationship, dependent, citizenship and identification requirements still apply.
What if parents are divorced or separated?
Generally, the custodial parent claims the child. A qualifying noncustodial parent may be able to claim the CTC when the custodial parent properly releases the claim under the applicable rules, often using IRS Form 8332.
That release does not automatically transfer head-of-household filing status, dependent care benefits or the Earned Income Tax Credit.
How to claim the 2026 Child Tax Credit when filing your taxes
The credit for tax year 2026 is generally claimed on a 2026 federal income tax return filed during 2027. Form 1040 and Schedule 8812 are central to the calculation.
- Check who qualifies. Open the official IRS Child Tax Credit page. Review the qualifying child, dependent and SSN rules before claiming a child.
- Gather the necessary tax records. Use Forms W-2, 1099 when applicable, other income documents, dependent information, your expected filing status and supporting records for credits and deductions.
- Confirm the correct 2026 tax year. The 2026 credit generally applies to eligible circumstances during calendar year 2026, even though the return is normally filed in 2027.
- Review the IRS Schedule 8812. Visit IRS Schedule 8812 and use the final 2026 form and instructions when available. Do not submit draft forms.
- Enter qualifying dependents. Count eligible under-17 children with the required SSNs and eligible other dependents separately. Follow the Form 1040 dependent section instructions.
- Calculate the income phaseout. Use modified adjusted gross income and the $200,000 or $400,000 threshold to determine any reduction in the combined preliminary credit.
- Complete the credit-limit and ACTC sections. Apply Schedule 8812 Credit Limit Worksheet A and any required additional worksheets. Review the standard or alternative ACTC calculation and any 2026 refundable-benefit verification requirements.
- File and check the return. File through an authorized electronic filing method or approved paper process. If expecting a refund, use IRS Where’s My Refund? to track its status.
When can an ACTC refund arrive?
Federal law generally prevents the IRS from issuing refunds on returns claiming ACTC before mid-February of the relevant filing season. For 2026 tax returns filed in 2027, the exact refund delivery date depends on IRS processing, return accuracy, direct deposit information and other conditions.
Why your Child Tax Credit may be lower than expected
| Problem | Possible reason | What to check |
|---|---|---|
| You expected $2,200 back for each child | The full preliminary credit is not automatically refundable. | Review available tax, earned income and the $1,700 ACTC cap. |
| Your credit fell after a salary increase | Modified AGI exceeded the income phaseout threshold. | Check MAGI and the $50-per-$1,000 rule. |
| Your refundable credit is zero | Earned income is low, all available credit was used, or a special restriction applies. | Review earned income, Form 2555 and eligibility requirements. |
| Your 17-year-old was excluded | The child does not meet the under-17 CTC age test. | Check eligibility for the $500 ODC. |
| Tax software gives another amount | The complete return includes other taxes, credits and worksheets. | Compare the final Schedule 8812 and your Form 1040 tax calculation. |
| One child does not have the required SSN | CTC identification requirements may not be satisfied. | Check the relevant IRS identification rules and possible ODC eligibility. |
| You have three or more qualifying children | The alternative ACTC formula may increase the refundable amount. | Review Schedule 8812 Part II-B. |
| The IRS delayed your refund | ACTC refunds are subject to statutory timing restrictions and ordinary return processing. | Use Where’s My Refund? and review any IRS notices. |
Other credits that can affect your tax return
Families may also qualify for the Earned Income Tax Credit, Child and Dependent Care Credit, education credits or other benefits. These are separate from CTC and ACTC, with different eligibility and refundability rules.
The calculator does not combine these other credits into your final tax refund. Visit IRS Tax Benefits for Parents and Families to review them.
Official IRS sources for the 2026 Child Tax Credit
- IRS Child Tax Credit — qualifying children, SSNs, refundable ACTC and dependent-credit rules.
- IRS Revenue Procedure 2025-32 — confirms the 2026 $2,200 maximum CTC and $1,700 refundable amount.
- IRS Schedule 8812 — official form and instructions for CTC, ACTC and ODC.
- Draft 2026 Schedule 8812 — 2026 calculation structure, phaseout and refundable-credit worksheets. Draft only; not for filing.
- IRS Draft Tax Forms — availability and status of draft 2026 forms, including Schedule 8812 and Schedule 3-A.
- IRS Dependent Eligibility Assistant — practical qualifying-dependent questions.
- IRS Form 8332 — release or revocation of certain dependent claims by a custodial parent.
- IRS Where’s My Refund? — official status checking once a return has been filed.
10 FAQs about the 2026 Child Tax Credit
1. How much is the Child Tax Credit per child in 2026?
The maximum federal Child Tax Credit is $2,200 per qualifying child under 17 for tax year 2026. Income phaseouts, tax liability, identification and other eligibility rules may reduce the amount available.
2. How much of the 2026 Child Tax Credit is refundable?
Up to $1,700 per qualifying child may be refundable through ACTC. The actual amount depends on unused credit, earned income, the number of qualifying children and applicable eligibility requirements.
3. What is the income limit for the 2026 Child Tax Credit?
The combined CTC and ODC begin phasing out above $200,000 of modified adjusted gross income for most filing statuses and $400,000 for married filing jointly. The credit decreases by $50 for each $1,000 or fraction of $1,000 over the threshold.
4. Can I claim a baby born in 2026?
Yes, if the newborn meets the qualifying-child rules. Special residency rules can apply to children born during the year. The child generally needs a qualifying SSN by the applicable return due date, subject to specific exceptions.
5. Does a 17-year-old qualify for the Child Tax Credit?
No. A child must be younger than 17 at the end of 2026 for the CTC. An eligible 17-year-old may instead qualify for the nonrefundable $500 Credit for Other Dependents.
6. Can I receive ACTC if I have no federal income tax liability?
Potentially yes. The refundable ACTC can apply even when federal income tax liability is zero. The standard calculation generally requires sufficient eligible earned income above $2,500, and other refundable-credit conditions must be satisfied.
7. Can I claim the Child Tax Credit without a Social Security number?
The CTC generally requires a valid work-authorized SSN for the taxpayer or, on a joint return, at least one spouse. Each CTC child generally also needs a valid SSN. Separate rules apply to the $500 Credit for Other Dependents.
8. Can both divorced parents claim the same child?
Generally, both parents cannot claim the same child for CTC in the same tax year. Special rules may allow a qualifying noncustodial parent to claim the child if the applicable release requirements, often using Form 8332, are met.
9. Are monthly Child Tax Credit payments available in 2026?
The standard 2026 federal Child Tax Credit is generally claimed on the 2026 income tax return, normally filed in 2027. The advance monthly payment program used during 2021 is not the regular 2026 credit process.
10. How do I claim the 2026 Child Tax Credit?
Determine qualifying children and other dependents, complete the applicable federal income tax return, and use Schedule 8812 to calculate CTC, ODC and any refundable ACTC. Follow the final IRS 2026 instructions when released.