{
  "id": "child-tax-credit",
  "version": "32655911b7bb",
  "status": "published",
  "name": "Child Tax Credit Calculator",
  "question": "How much child tax credit will I get?",
  "summary": "Estimates the 2026 federal child tax credit ($2,200 a child), the credit for other dependents, the income phase-out, and how much comes back as the refundable additional child tax credit.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/child-tax-credit-calculator",
  "markdown": "https://www.acalculator.org/finance/child-tax-credit-calculator.md",
  "kind": "function",
  "method": "Full credit = $2,200 × children under 17 + $500 × other dependents, less $50 for each $1,000 (or part) of AGI over $200,000 ($400,000 jointly). The part that cuts tax = the lesser of that and the Form 1040 line 16 tax. Refundable part = the lesser of the rest, $1,700 × children, and 15% × (earned income − $2,500); with three or more children, the larger of that 15% amount and Social Security and Medicare withheld less the earned income credit, if that gives more.",
  "assumptions": [
    "An estimate for tax year 2026 (IRS Rev. Proc. 2025-32 section 4.05 and Schedule 8812), not tax advice.",
    "Each child has a Social Security number valid for work, and at least one parent on the return has one too (required from 2025).",
    "The return takes the standard deduction and has no other credits. The earned income credit is figured for the children under 17 (it changes the refundable part only with three or more children) and is not part of the answer.",
    "Wages are the only earned income; Social Security and Medicare withheld are figured at 6.2% (to the $184,500 wage base) and 1.45%."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "kids": {
        "title": "Children under 17",
        "description": "Qualifying children under 17 at the end of the year, each with a Social Security number.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "others": {
        "title": "Other dependents",
        "description": "Dependents who do not qualify for the child credit: children 17 or older, parents, relatives.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "wages": {
        "title": "Wages",
        "description": "W-2 box 1 wages for the year (both spouses on a joint return). This is your earned income.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "other": {
        "title": "Other income",
        "description": "Other taxable income that is not earned: interest, pensions, unemployment pay.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "year": {
        "title": "Tax year",
        "description": "The tax year. A year with no published amounts uses the latest year this site has.",
        "type": "integer",
        "minimum": 2026,
        "maximum": 2035
      }
    }
  },
  "outputs": {
    "total": {
      "label": "Child tax credit you get",
      "description": "The part that cuts your tax plus the refundable part.",
      "format": "money"
    },
    "nonrefundable": {
      "label": "Cuts your tax by",
      "description": "Child tax credit and credit for other dependents used against income tax (Form 1040 line 19).",
      "format": "money"
    },
    "refundable": {
      "label": "Refundable part",
      "description": "Additional child tax credit (Form 1040 line 28): paid to you even with no tax.",
      "format": "money"
    },
    "full": {
      "label": "Credit before limits",
      "description": "$2,200 per child under 17 plus $500 per other dependent.",
      "format": "money"
    },
    "phaseout": {
      "label": "Lost to the income phase-out",
      "description": "$50 for each $1,000 (or part) of AGI over the threshold.",
      "format": "money"
    },
    "unused": {
      "label": "Credit you cannot use",
      "description": "Credit left after the tax limit and the refundable limits.",
      "format": "money"
    },
    "incomeTax": {
      "label": "Income tax before credits",
      "description": "Form 1040 line 16 tax, with the standard deduction.",
      "format": "money"
    },
    "agi": {
      "label": "AGI",
      "description": "Wages plus other income.",
      "format": "money"
    },
    "notice": {
      "label": "Note",
      "description": "A note when another year’s amounts were used.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "mfj",
      "kids": 2,
      "others": 0,
      "wages": 80000,
      "other": 0,
      "year": 2026
    },
    "outputs": {
      "total": 4400,
      "nonrefundable": 4400,
      "refundable": 0,
      "full": 4400,
      "phaseout": 0,
      "unused": 0,
      "incomeTax": 5243,
      "agi": 80000
    },
    "text": "With 2 children under 17 and $80,000.00 of wages, your child tax credit is $4,400.00, of which $0.00 is refundable."
  },
  "examples": [
    {
      "given": {
        "status": "mfj",
        "kids": 2,
        "wages": 80000
      },
      "expect": {
        "total": 4400,
        "nonrefundable": 4400,
        "refundable": 0,
        "incomeTax": 5243
      },
      "source": "IRS Rev. Proc. 2025-32 section 4.05 ($2,200 a child) and IRS Schedule 8812; Tax Table row $47,800 to $47,850 (joint): 2,480 + 12% × 23,025 = 5,243, more than 2 × $2,200; Schedule 8812; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "hoh",
        "kids": 2,
        "wages": 30000
      },
      "expect": {
        "incomeTax": 588,
        "nonrefundable": 588,
        "refundable": 3400,
        "total": 3988,
        "unused": 412
      },
      "source": "Schedule 8812 Part II-A: line 16a 3,812, line 17 the lesser of it and 2 × $1,700, line 20 15% × (30,000 − 2,500) = 4,125; hand calculation in content.mdx; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "single",
        "kids": 1,
        "wages": 230000
      },
      "expect": {
        "phaseout": 1500,
        "total": 700
      },
      "source": "Schedule 8812 lines 9 to 12: AGI $30,000 over $200,000, 30 × $50 = $1,500 off $2,200; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "status": "hoh",
        "kids": 1,
        "wages": 10000
      },
      "expect": {
        "incomeTax": 0,
        "refundable": 1125,
        "total": 1125
      },
      "source": "Schedule 8812 line 20: 15% × (10,000 − 2,500) = 1,125, under the $1,700 limit; Python 3 check in docs/progress/WP-112/check.py"
    }
  ],
  "sources": [
    "IRS, Rev. Proc. 2025-32 (Internal Revenue Bulletin 2025-45), section 4.05 Child Tax Credit and section 4.14 Standard Deduction. https://www.irs.gov/irb/2025-45_IRB (retrieved 2026-10-05)",
    "IRS, Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents. https://www.irs.gov/instructions/i1040s8 (retrieved 2026-10-05)",
    "IRS, Child tax credit. https://www.irs.gov/credits-deductions/individuals/child-tax-credit (retrieved 2026-10-05)"
  ],
  "related": [
    "earned-income-credit",
    "income-tax",
    "tax-refund",
    "w4"
  ],
  "changelog": []
}