Your Family Details
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Your Credit Estimate
Total Child Tax Credit
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Maximum Credit (before phase-out)—
Phase-out Reduction—
Non-refundable Credit Applied—
Additional Child Tax Credit (Refundable)—
Credit per Child (under 17)—
How the Child Tax Credit Works in 2026
The Child Tax Credit (CTC) is one of the most valuable tax benefits for American families, directly reducing your federal tax bill dollar-for-dollar — not just your taxable income. Under the One Big Beautiful Bill Act (OBBBA), the maximum credit is $2,200 per qualifying child under age 17 for 2026, with up to $1,700 refundable through the Additional Child Tax Credit (ACTC).
ℹ️ Unlike contribution limits, the CTC amount is set by law (not automatic inflation indexing alone) — it changed in 2025 under OBBBA. Always confirm the current figure at IRS.gov before filing.
Who Qualifies as a Qualifying Child?
- Must be under age 17 at the end of the tax year
- Must be your child, stepchild, foster child, sibling, or a descendant of any of them
- Must have lived with you for more than half the year
- Cannot have provided more than half of their own financial support
- Must have a Social Security number (SSN) — ITINs do not qualify for the CTC
Phase-Out Thresholds (2026, made permanent by OBBBA)
The credit reduces by $50 for every $1,000 of MAGI above the phase-out threshold:
- Single / Head of Household: Phase-out starts at $200,000
- Married Filing Jointly: Phase-out starts at $400,000
- Married Filing Separately: Phase-out starts at $200,000
The Other Dependent Credit
For dependents who don't qualify for the full Child Tax Credit (children 17+, elderly parents, other qualifying relatives), you may claim a $500 non-refundable Credit for Other Dependents. This is subject to the same phase-out thresholds.
Frequently Asked Questions
What is the Additional Child Tax Credit (ACTC)? ▼
The ACTC is the refundable portion of the Child Tax Credit — up to $1,700 per child for 2026. If your non-refundable CTC exceeds your tax liability, the leftover can be refunded to you (up to $1,700 per child). To qualify, you typically need at least $2,500 in earned income. The refundable amount is 15% of earned income above $2,500, up to the $1,700 limit per child.
Can I claim the CTC if I share custody? ▼
Only one parent can claim the Child Tax Credit per child per year. Generally, the custodial parent (who the child lives with most) claims the credit. However, custodial parents can release the right to claim the credit to the non-custodial parent using IRS Form 8332. This is commonly used in divorce agreements to alternate who claims the child each year.
Does the Child Tax Credit affect my EITC? ▼
The Child Tax Credit and the Earned Income Tax Credit (EITC) are separate credits and do not directly affect each other. However, both are based on earned income and family size. Many families with children qualify for both simultaneously, dramatically reducing their tax bill. A family with 2 children earning $50,000 might receive several thousand dollars from each credit.