How much is the Child Tax Credit for 2026?

The 2026 Child Tax Credit is $2,000 per qualifying child under age 17, with up to $1,700 of that refundable per child. There is also a separate $500 nonrefundable Credit for Other Dependents for qualifying relatives and older children.

What income phases out the Child Tax Credit?

The credit begins to phase out when modified adjusted gross income exceeds $200,000 for single and head-of-household filers or $400,000 for married filing jointly. It drops $50 for every $1,000 (or part of $1,000) above that threshold.

How is the phase-out calculated?

Take your MAGI above the threshold, round up to the next full $1,000, and multiply by $50. For example, $30,500 over the $400,000 joint threshold rounds to 31 thousands, so the reduction is 31 * $50 = $1,550 off your total credit.

What does refundable mean for the Child Tax Credit?

Up to $1,700 per child is refundable, meaning you can receive it even if it exceeds your tax bill. The remaining portion only offsets tax you owe. The actual refundable amount also depends on your earned income, which this simplified calculator does not model.

Child Tax Credit Calculator

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This calculator estimates your 2026 federal Child Tax Credit, including the income phase-out and the separate Credit for Other Dependents. It shows your base credit, how much the phase-out removes, and the maximum refundable portion.

How it works

The base credit combines the Child Tax Credit and the Credit for Other Dependents, then reduces it for higher incomes:

base       = children * 2,000 + otherDependents * 500
phaseout   = ceil(max(0, MAGI - threshold) / 1,000) * 50
final      = max(0, base - phaseout)
refundable = min(final, children * 1,700)

For 2026 each qualifying child under 17 is worth $2,000 (up to $1,700 refundable), each other dependent is worth $500, and the phase-out threshold is $200,000 (single/HoH) or $400,000 (joint). The $50-per-$1,000 phase-out rounds the income excess up to the next full $1,000.

Example

A married couple filing jointly with two children under 17 and a MAGI of $120,000 is well below the $400,000 threshold, so there is no phase-out. Their base credit is 2 * $2,000 = $4,000, their final credit is $4,000, and up to 2 * $1,700 = $3,400 of it is refundable.

Notes

Estimate only — not tax advice. Uses 2026 rules: $2,000 per qualifying child under 17 (up to $1,700 refundable), $500 per other dependent, and a $50-per-$1,000 phase-out above $200,000 (single/HoH) / $400,000 (joint). The refundable Additional Child Tax Credit also depends on your earned income, which this tool does not calculate. Verify with the IRS at irs.gov.