Child Tax Credit Calculator

Suppose a married couple filing jointly has two qualifying children under 17 and a modified adjusted gross income (MAGI) of $120,000. Their base credit is 2 × $2,000 = $4,000. Because their MAGI is well under the $400,000 phase-out threshold for joint filers, there is no reduction, so their full Child Tax Credit is $4,000 for the 2025 tax year. If they owe little or no federal tax, up to $1,700 per child - $3,400 - can come back as a refund through the Additional Child Tax Credit. This child tax credit calculator works out both numbers for you.

How the Child Tax Credit is calculated

Start with the base credit, then apply the income phase-out:

The phase-out reduces the credit by $50 for every $1,000 (or part of $1,000) of MAGI above your threshold. The thresholds for the 2025 tax year are:

Refundable vs. non-refundable

The Child Tax Credit is partly refundable. If your credit is bigger than the tax you owe, up to $1,700 per qualifying child can be paid to you as the Additional Child Tax Credit (ACTC). The refundable amount is limited to 15% of your earned income over $2,500. Any credit beyond the refundable cap is non-refundable - it can wipe out tax you owe but won't be paid out beyond that. The $500 Credit for Other Dependents is always non-refundable.

Qualifying child vs. other dependent

A qualifying child must be under 17 at the end of the year, be your dependent, have a valid Social Security number, and meet IRS residency and support tests - each one is worth up to $2,000. Dependents who don't fit the under-17 rule, such as a 17-year-old, a college student, or a dependent parent, may instead qualify for the $500 Credit for Other Dependents. All figures on this page are for the 2025 tax year (returns filed in 2026).

Get the most from your credit

• Check SSNs: a qualifying child needs a valid Social Security number issued before the filing deadline.
• Watch the age cutoff: a child who turns 17 during the year moves to the $500 credit, not $2,000.
• Report earned income: the refundable ACTC depends on 15% of earned income over $2,500.
• Mind the phase-out: high earners lose $50 of credit per $1,000 of MAGI over the threshold.

How to use this calculator

You only need a few numbers to get a realistic estimate. Work through the fields in order:

1. Number of qualifying children: count only dependents who will be under 17 at the end of the tax year and meet the IRS tests. Each one is worth up to $2,000.
2. Other dependents: add dependents who don't meet the under-17 rule - a 17- or 18-year-old, a full-time student, or a qualifying relative such as a dependent parent. Each is worth up to $500.
3. Filing status: choose married filing jointly, single, head of household, or married filing separately. This sets your phase-out threshold ($400,000 joint, $200,000 everyone else).
4. Modified adjusted gross income (MAGI): enter your expected MAGI for the year. For most families this is the same as the AGI on your Form 1040.
5. Earned income: enter wages, salary, and self-employment income. This drives the refundable Additional Child Tax Credit (15% of earned income over $2,500).

The result updates instantly. Read the total credit first, then look at the split between the refundable (ACTC) and non-refundable portions to see how much could come back as a refund versus how much only offsets tax you owe.

Who this calculator is for

This tool helps anyone who wants to know what the Child Tax Credit is actually worth on their return - before they file. That includes:

• Parents estimating their refund or tax bill while there is still time to adjust withholding.
• New parents checking how a baby born during the year changes the credit (a child born any time in the year can qualify for the full amount).
• Higher earners who want to see exactly where the phase-out starts to eat into the credit.
• Lower- and middle-income families trying to gauge how much is refundable through the ACTC.
• Caregivers supporting older children or relatives who may qualify for the $500 Credit for Other Dependents.

A second worked example: phase-out and a mixed household

Consider a single head of household with three qualifying children under 17, one dependent college student, and a MAGI of $215,000. The base credit is (3 × $2,000) + (1 × $500) = $6,500. Because the $200,000 threshold applies, MAGI is $15,000 over the limit. The reduction is $50 for each $1,000 (rounded up) over the threshold: $15,000 ÷ $1,000 = 15 increments × $50 = $750. The credit after phase-out is $6,500 − $750 = $5,750. How much is refundable depends on earned income: if this filer earned $60,000, the ACTC cap is 15% × ($60,000 − $2,500) = $8,625, which is well above the $1,700-per-child ceiling, so the refundable limit for three children ($5,100) controls. The calculator handles each of these steps for you.

Factors that change your result

If you change the inputs and watch the credit move, a few factors do most of the work:

• Number of qualifying children: the single biggest driver - each adds up to $2,000.
• MAGI: once you pass $200,000 (or $400,000 joint), every extra $1,000 trims $50 off the credit.
• Earned income: a low earned income caps how much of the credit is refundable, even if the total credit is large.
• Dependent age: a 17th birthday shifts a child from the $2,000 credit to the $500 credit.
• Filing status: married couples filing jointly get a phase-out threshold twice as high as everyone else.

Key terms explained

• Child Tax Credit (CTC): the up-to-$2,000 credit for each qualifying child under 17.
• Additional Child Tax Credit (ACTC): the refundable part of the CTC, up to $1,700 per child, paid even if it exceeds the tax you owe.
• Credit for Other Dependents (ODC): a non-refundable $500 credit for dependents who don't qualify for the CTC.
• Refundable credit: a credit that can be paid to you as a refund beyond what you owe in tax.
• Non-refundable credit: a credit that can only reduce your tax bill to zero, with no payout beyond that.
• MAGI (modified adjusted gross income): your AGI plus certain add-backs, mainly foreign-income exclusions; for most families it equals AGI.
• Earned income: wages, salary, tips, and net self-employment income - the basis for the refundable ACTC.

How the credit shows up on your return

In real life the Child Tax Credit flows through Schedule 8812, which attaches to your Form 1040. The non-refundable portion lowers the tax on your 1040 line by line; the refundable Additional Child Tax Credit is added to your refund. Because it is a credit and not a deduction, it is worth the same to families in every tax bracket - a dollar of credit cuts your tax by a full dollar. If you adjust your W-4 withholding during the year, the credit is one reason your year-end refund can be larger than your paycheck math alone suggests.

Limitations and assumptions

This calculator is a planning estimate, not tax advice or a guarantee of your credit. Keep these points in mind:

• It does not run the full IRS dependent-eligibility tests (relationship, residency, support, citizenship, and SSN), which ultimately decide whether each dependent qualifies.
• It estimates only the federal credit; many states offer separate child tax credits with their own rules.
• It assumes your MAGI and earned-income figures are accurate; small changes near a threshold can shift the result.
• It does not model interactions with other credits (such as the Earned Income Tax Credit) or your complete return.
• Figures reflect the 2025 tax year (returns filed in 2026); amounts and thresholds can change in future years.

How it compares to related credits and tools

This page answers "how much Child Tax Credit can I claim?" If your question is different, a related tool fits better:

• To estimate your overall federal tax, use the Income Tax Calculator.
• To see your expected refund after credits and withholding, use the Tax Refund Calculator.
• To check your take-home pay and withholding, use the Paycheck Calculator.
• To find your marginal bracket, use the Tax Bracket Calculator.
• The Credit for Other Dependents ($500) is built into this calculator - just enter dependents who don't meet the under-17 rule.