What is the income limit for the Child Tax Credit?

The credit is reduced by $50 for every $1,000 of modified AGI above $200,000 (single) or $400,000 (married filing jointly).

Is the Child Tax Credit refundable in 2026?

Partly. Up to $1,700 per child is refundable through the Additional Child Tax Credit, meaning you can receive it even if you owe no federal income tax.

Child Tax Credit Calculator (2026)

Estimate your 2026 Child Tax Credit at the new $2,200-per-child amount, including the refundable portion and income phase-out.

Last updated: June 2026 By the FedCalc Editorial Team · checked against IRC §24 & IRS Rev. Proc. 2025-32

The short answer: For 2026 the Child Tax Credit is $2,200 per qualifying child under 17, with up to $1,700 per child refundable. There's also a $500 credit for other dependents. The credit phases out by $50 per $1,000 of income above $200,000 (single) / $400,000 (joint). The amount is now permanent and inflation-indexed. Confirmed

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This calculator needs JavaScript. Quick reference: the 2026 Child Tax Credit is $2,200 per child under 17 (refundable up to $1,700), plus $500 per other dependent, phasing out above $200,000/$400,000 of income.

How the 2026 Child Tax Credit works

The One Big Beautiful Bill Act made the higher Child Tax Credit permanent and raised it to $2,200 per qualifying child under 17 for 2026, indexed for inflation going forward (IRC §24). Up to $1,700 per child is refundable as the Additional Child Tax Credit, so lower-income families can receive part of it as a refund even with no tax liability. Dependents who don't qualify as children (e.g., a college student or elderly parent) may instead qualify for the $500 Credit for Other Dependents.

The key numbers

Rule	Amount	Status
Credit per child under 17	$2,200	Confirmed
Refundable portion (per child)	up to $1,700	Confirmed
Credit for other dependents	$500	Confirmed
Phase-out begins (MAGI)	$200,000 single / $400,000 joint	Confirmed
Phase-out rate	−$50 per $1,000 over threshold	Confirmed
Status	Permanent + inflation-indexed	Confirmed

Who qualifies as a "qualifying child"

Under age 17 at the end of the tax year.
Has a valid Social Security number and is claimed as your dependent.
Lived with you more than half the year and is your child, stepchild, foster child, sibling, or a descendant of any of them.

Frequently asked questions

How much is the Child Tax Credit in 2026?

$2,200 per qualifying child under 17, up to $1,700 of it refundable. The amount is permanent and inflation-indexed.

What is the income limit?

Reduced by $50 per $1,000 of modified AGI above $200,000 (single) or $400,000 (married filing jointly).

Is it refundable?

Up to $1,700 per child is refundable via the Additional Child Tax Credit, even if you owe no federal income tax.

What about a 17-year-old or a college student?

A child who is 17 or older doesn't qualify for the $2,200 credit but may qualify for the $500 Credit for Other Dependents.

Methodology & sources

Credit = $2,200 × children + $500 × other dependents, reduced by $50 per $1,000 of MAGI over the threshold; refundable portion capped at $1,700 per child. Rules follow IRC §24 and IRS Rev. Proc. 2025-32.

IRS.gov — Child Tax Credit
One Big Beautiful Bill Act §70104 (IRC §24)

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FedCalc Editorial Team
We build free calculators for new U.S. federal programs and check every formula against the underlying law and IRS guidance. Estimates only — not tax advice.

Disclaimer: Educational estimate based on IRC §24 and IRS guidance as of June 2026. Not tax advice. FedCalc is independent and not affiliated with the U.S. government or IRS.