Gera Tools

Child Tax Credit Calculator

Calculate your 2026 federal Child Tax Credit and phase-out

Calculate the 2026 federal Child Tax Credit — $2,000 per qualifying child under 17 (up to $1,700 refundable), phasing out by $50 per $1,000 of income above $200,000 single / $400,000 joint. Includes the $500 credit for other dependents. It runs free in your browser on Gera Tools, with nothing uploaded.

Last updated Source: Gera Tools

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.

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.

Worked example — below the phase-out threshold

A married couple filing jointly with two children under 17 and a MAGI of $120,000:

  • Income is well below the $400,000 joint threshold — no phase-out applies.
  • Base credit = 2 × $2,000 = $4,000
  • Final credit = $4,000
  • Maximum refundable = min($4,000, 2 × $1,700) = $3,400

If this couple owes $3,000 in federal income tax, the credit wipes that liability to zero and the refundable portion returns up to $3,400 to them — for a total benefit of up to $4,000 depending on their tax situation and earned income.

Worked example — above the phase-out threshold

A single filer with one child and a MAGI of $215,000:

  • Income is $15,000 above the $200,000 single threshold.
  • Phase-out: ceil(15,000 / 1,000) × $50 = 15 × $50 = $750 reduction
  • Base credit = 1 × $2,000 = $2,000
  • Final credit = $2,000 − $750 = $1,250
  • Maximum refundable = min($1,250, $1,700) = $1,250

Understanding the refundable portion

The distinction between the refundable and nonrefundable portions matters because they work differently on your return:

  • Nonrefundable — can reduce your tax bill to zero, but you do not receive the excess as a refund.
  • Refundable (Additional Child Tax Credit) — can produce a refund even if your tax liability is already zero. For 2026 up to $1,700 per qualifying child under 17 is potentially refundable.

The actual refundable amount also depends on your earned income — specifically, 15% of earned income above $2,500 sets the ceiling for the refundable credit per child. This earned-income calculation is not modelled here. Use IRS Form 8812 or tax preparation software for the precise figure.

Who qualifies as a “qualifying child”

  • Age: under 17 at the end of the tax year.
  • Relationship: your child, stepchild, adopted child, sibling, or descendant of one.
  • Residency: lived with you for more than half the year.
  • Dependency: claimed as your dependent on your return.
  • Social Security Number: must have a valid SSN for employment; those with only ITINs or ATINs do not qualify for the $2,000 CTC but may qualify for the $500 Credit for Other Dependents.

Estimate only — not tax advice. Verify with the IRS at irs.gov or a qualified tax professional.