US Child Tax Credit + EITC Calculator (2025)
This calculator combines the two biggest US family tax credits for the 2025 tax year into one estimate:
- Child Tax Credit (CTC) — up to $2,200 per qualifying child under 17 (the One Big Beautiful Bill Act raised the base from $2,000 to $2,200 effective 2025), of which up to $1,700 per child is refundable. Plus a $500 nonrefundable Credit for Other Dependents. The credit phases out by $50 per $1,000 of income above $200,000 (single / head of household / married filing separately) or $400,000 (married filing jointly).
- Earned Income Tax Credit (EITC) — a fully refundable credit worth up to $649 (no children), $4,328 (1 child), $7,152 (2 children), or $8,046 (3+ children) for 2025, phasing out to $0 at the IRS income limits. Investment income must be $11,950 or less.
2025 EITC table
| Qualifying children | Max credit | Income limit (single / HoH) | Income limit (married joint) |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
How the refundable Child Tax Credit works
The refundable Additional Child Tax Credit equals 15% of earned income above $2,500, capped at $1,700 per child. So a family needs about $13,833 of earned income to unlock the full $1,700 per child. Enter your figures above to see your own refundable amount.
Sources: CTC $2,200 per child / $1,700 refundable / $2,500 earned-income floor / 15% phase-in / $200,000–$400,000 phase-out / $500 Credit for Other Dependents — IRS Child Tax Credit, One Big Beautiful Bill Act (2025), Bipartisan Policy Center (2025). EITC 2025 maximum credits ($649 / $4,328 / $7,152 / $8,046) and AGI limits — IRS Earned income and EITC tables (tax year 2025) / Rev. Proc. 2024-40; phase-in & phase-out rates per IRC §32 via Tax Foundation 2025; investment-income limit $11,950. States with their own EITC (31 states + DC) — ITEP, State EITCs Support Families and Workers in 2025, cross-checked against IRS, States and local governments with EITC, and state revenue departments. Estimate only, not tax advice; MAGI is approximated by AGI; no per-state EITC match percentage is asserted. Verify with IRS Schedule 8812 and Schedule EIC. As of the 2025 tax year.