Child Tax Credit Calculator

Q: What changed in the OBBBA for the Child Tax Credit?

The OBBBA (P.L. 119-21) increased the CTC from $2,000 to $2,200 per child effective 2026 and made TCJA provisions permanent, eliminating the scheduled sunset. The ACTC cap is $1,700/child. Phase-out thresholds remain $400K MFJ / $200K others.

Calculate your 2026 Child Tax Credit under OBBBA. See CTC per child ($2,200), refundable ACTC ($1,700 max), phase-out thresholds, and how to claim on your W-4 for bigger paychecks.

Calculate your Child Tax Credit for 2026 under OBBBA

Children under 17

Qualifying children for CTC ($2,200 each)

Other dependents (17+)

Qualify for $500 ODC each

Filing status

MFJ phase-out starts at $400K, others at $200K

Adjusted gross income (AGI)

Earned income

Wages + self-employment. Used for ACTC refundable calculation.

Other tax credits

Other nonrefundable credits already claimed

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How to Use This Calculator

Your CTC tab

The default tab. Enter the number of qualifying children under 17, any other dependents (17+), your filing status, and AGI. The calculator shows your total CTC at the 2026 OBBBA rate ($2,200/child), any phase-out reduction, and the split between refundable (ACTC) and non-refundable portions. Expand "More options" to enter earned income for precise ACTC calculation and any other tax credits.

Monthly Impact tab

See how much your CTC is worth per paycheck if you claim it on your W-4 Step 3. Compare receiving the credit spread across paychecks vs. a lump sum at filing. If you already have an amount on W-4 Step 3, the calculator shows how much more to add.

CTC History & Planning tab

Compare your CTC across 2024, 2025, and 2026 to see the OBBBA increase. Enter an expected AGI change to project whether you'll trigger phase-out next year. Useful for year-end tax planning and income timing decisions.

Share your result

Every input is encoded in the URL. Click Share to send your exact scenario to a spouse, tax preparer, or financial advisor.

The Formula

The Child Tax Credit has three components: the base CTC, the refundable ACTC, and the Other Dependents Credit.

CTC = $2,200 × qualifying children under 17

ACTC (refundable) = 15% × (earned income - $2,500)
capped at $1,700 per child

ODC = $500 × other dependents (17+ or non-qualifying)

Phase-out = $50 × (AGI - threshold) ÷ $1,000
MFJ threshold: $400,000
Single/HoH/MFS threshold: $200,000

Net CTC = CTC + ODC - Phase-out (min $0)

The ACTC is the refundable portion — you receive it even if you owe no tax. It's calculated as 15% of earned income above $2,500, capped at $1,700 per child. The remaining CTC is non-refundable and can only offset tax liability.

The phase-out reduces the credit by $50 for every $1,000 of AGI above the threshold. For a family with 2 children ($4,400 CTC + $0 ODC), the credit reaches zero at $488,000 AGI (MFJ) or $288,000 (others).

Example

The Rodriguez Family — Married, 2 Kids, $85K AGI

The Rodriguez family has 2 children (ages 5 and 9) and files MFJ with $85,000 AGI. Both parents work, with combined earned income of $85,000.

Your CTC tab

CTC per child (2026 OBBBA)$2,200

Total CTC (2 × $2,200)$4,400

Phase-out$0 (AGI well below $400K)

ACTC (refundable): 15% × ($85K - $2.5K)$12,375 (capped at $3,400)

Refundable max (2 × $1,700)$3,400

If their tax liability before credits is $3,000, they get $3,000 non-refundable + $1,400 refundable ACTC = $4,400 total. The full credit is available because they're well below the $400K MFJ phase-out threshold.

CTC History tab

2024 CTC$4,000 (2 × $2,000)

2026 CTC (OBBBA)$4,400 (2 × $2,200)

Increase+$400 (+$200/child)

Child Tax Credit History (2018–2026)

Year	CTC per child	Refundable (ACTC)	Law
2017 and before	$1,000	$1,000	Pre-TCJA
2018–2020	$2,000	$1,400	TCJA (P.L. 115-97)
2021	$3,000/$3,600	Fully refundable	ARP (temporary)
2022–2023	$2,000	$1,500–$1,600	TCJA (reverted)
2024	$2,000	$1,600	TCJA
2025	$2,000	$1,700	TCJA
2026+	$2,200	$1,700	OBBBA (P.L. 119-21) — permanent

FAQ

What is the Child Tax Credit for 2026? ▼

For 2026 and beyond, the Child Tax Credit is $2,200 per qualifying child under age 17. This was increased from $2,000 by the One Big Beautiful Bill Act (OBBBA, P.L. 119-21), which made the TCJA provisions permanent and raised the per-child amount. The refundable portion (ACTC) is capped at $1,700 per child.

What is the difference between CTC, ACTC, and ODC? ▼

The CTC ($2,200/child) is the total credit for qualifying children under 17. The ACTC (Additional Child Tax Credit) is the refundable portion — up to $1,700 per child — that you receive even if you owe no tax. It's calculated as 15% of earned income above $2,500. The ODC (Other Dependents Credit) is $500 for each dependent who doesn't qualify for CTC, such as children 17 or older, elderly parents, or other qualifying relatives.

When does the CTC phase-out start? ▼

The phase-out starts at $400,000 AGI for Married Filing Jointly and $200,000 for all other filing statuses (Single, Head of Household, Married Filing Separately). For every $1,000 of AGI above the threshold, the credit is reduced by $50. For example, a MFJ family with 2 children ($4,400 CTC) would lose the entire credit at $488,000 AGI.

Can I get the CTC if I have no income? ▼

You need at least $2,500 in earned income to receive any refundable ACTC. With no earned income, the CTC is entirely non-refundable — it can only reduce tax you already owe, not generate a refund. The refundable ACTC is calculated as 15% of earned income above $2,500, so at $10,000 earned income you'd get 15% of $7,500 = $1,125 refundable per child (capped at $1,700).

What changed in the OBBBA for the Child Tax Credit? ▼

The One Big Beautiful Bill Act (OBBBA, P.L. 119-21) made two key changes effective 2026: (1) increased the CTC from $2,000 to $2,200 per qualifying child, and (2) made the TCJA provisions permanent, eliminating the scheduled 2026 sunset that would have reverted the credit to $1,000/child. The ACTC refundable cap is $1,700 per child. The phase-out thresholds ($400K MFJ / $200K others) remain unchanged.

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