Child Tax Credit Calculator (2026)
See how much the 2026 child tax credit lowers your federal income tax, and how much comes back as a refund.
2026 child tax credit at a glance
| Maximum credit per qualifying child | $2,200 |
|---|---|
| Refundable portion, per child | $1,700 |
| Credit for each other dependent | $500 |
| Phase-out starts (single, head of household) | $200,000 |
| Phase-out starts (married filing jointly) | $400,000 |
| Reduction | $50 per $1,000 above the start |
Source: IRS Rev. Proc. 2025-32 and the Internal Revenue Code, section 24.
Frequently asked questions
How much is the child tax credit in 2026?
The maximum is $2,200 per qualifying child under 17 for tax year 2026 (IRS Rev. Proc. 2025-32). Up to $1,700 per child can be refundable.
What does refundable mean?
If the credit is bigger than the income tax you owe, the extra can be paid to you as the additional child tax credit, up to $1,700 per child and no more than 15% of your earned income above $2,500.
When does the credit start to phase out?
The credit is reduced by $50 for every $1,000 (or part of $1,000) of income above $200,000 for single and head of household filers, or $400,000 for married couples filing jointly.
What about children 17 and older or other dependents?
Other dependents, such as a child 17 or older, can qualify for a nonrefundable credit of up to $500 each. The calculator has a separate box for them.
Who counts as a qualifying child?
Generally your child, stepchild, foster child, sibling or a descendant of one, under 17 at the end of the year, who lives with you more than half the year, does not provide more than half of their own support, and has a Social Security number. Rules are detailed, so check IRS guidance for your situation.
Is it applied to my paycheck?
Not automatically. Employers withhold using your W-4. You can add the credit in step 3 of the W-4 so less tax is withheld, or claim it all when you file your return.
Estimate only, for federal income tax. It uses the standard deduction and 2026 tax brackets, assumes all income is wages and does not include state credits or other federal credits. Talk to a tax professional about your situation.