1. Filing status, income & eligibility
Earned income is wages and self-employment income only — not investment income, Social Security, or unemployment benefits. It is used only for the refundable Additional Child Tax Credit ceiling below.
2. Dependents
A dependent counts as a "qualifying child" only with a Social Security number valid for employment and under age 17 by December 31 — otherwise count them as an "other dependent" for the $500 Credit for Other Dependents instead.
Fill in filing status, MAGI, earned income, the SSN checkbox, and your dependents, then click Calculate.
Estimate
What this does not cover
- Not a full tax return. This estimates these two credits only — not your total tax liability, other deductions or credits, or state tax.
- The refundable ceiling is a maximum, not a guaranteed refund. It does not model total tax liability, so it cannot say how much of the Child Tax Credit is used nonrefundably first.
- Ages, SSNs, and relationships are self-reported — this tool does not verify any of them.
- Federal only. Most states offer their own, separate child tax credit or none at all — check your state.
Common questions
How much is the Child Tax Credit?
$2,200 per qualifying child under age 17 (by December 31) with a Social Security number valid for employment. The One Big Beautiful Bill Act made this amount permanent starting tax year 2025, with inflation indexing going forward -- it is still $2,200 for 2026.
What if my dependent doesn't have a Social Security number?
A dependent with only an ITIN instead of an SSN, or a dependent who turned 17 during the year, does not qualify for the Child Tax Credit -- but may qualify for the separate $500 Credit for Other Dependents (ODC) instead. The ODC is entirely nonrefundable, unlike the Child Tax Credit's refundable Additional Child Tax Credit portion.
Do I need a Social Security number myself to claim these credits?
Yes -- an OBBBA change. The taxpayer (and, on a joint return, at least one spouse) must have a Social Security number valid for employment to claim either the Child Tax Credit or the Credit for Other Dependents, even if the child has a valid SSN. A couple where both spouses hold only an ITIN cannot claim either credit.
What is the income phase-out?
The combined Child Tax Credit and Credit for Other Dependents is reduced $50 for every $1,000, or part of $1,000, that modified adjusted gross income (MAGI) exceeds $200,000 (single, head of household, qualifying surviving spouse, or married filing separately) or $400,000 (married filing jointly). Even $1 over the threshold costs a full $50 -- the reduction rounds up to the next $1,000.
What is the refundable Additional Child Tax Credit?
Up to $1,700 per qualifying child of an unused Child Tax Credit can be refunded even if you owe no tax, called the Additional Child Tax Credit (ACTC). It is capped at the smallest of $1,700 per qualifying child, 15% of your earned income over $2,500, and the Child Tax Credit remaining after the phase-out. This calculator reports that ceiling, not a guaranteed refund -- the actual amount also depends on your total tax liability, which this tool does not model. The Credit for Other Dependents is never refundable.
Can I claim this if I file married filing separately?
Yes. Unlike this portfolio's own senior-deduction-calculator, which excludes married filing separately entirely, MFS filers can claim the Child Tax Credit and Credit for Other Dependents for the dependents they support, using the same $200,000 phase-out threshold a single filer uses.
Is this tax advice?
No. This calculator applies the published statutory amounts, phase-out formula, and eligibility rules to the numbers and checkboxes you enter. It is not a full tax return, does not model your total tax liability, does not verify Social Security numbers or ages, and is not a substitute for reviewing the IRS's own guidance or consulting a qualified tax professional before you file.