TaxBreakCalc
Permanent · inflation-indexed · no sunset

Child Tax Credit Calculator

See your 2026 Child Tax Credit — $2,200 per child under 17, now permanent. Unlike the overtime and tips deductions, this one never sunsets. Enter your family size to see the credit with the income phase-out applied.

✓ Verified 2026-06-22 · IRS · Tax Foundation · CRS · pending CPA sign-off
Estimated Child Tax Credit
$4,400 /yr
$2,200 × 2 children = $4,400. A credit — it cuts your tax dollar-for-dollar.
Phase-out under the $400k MFJ cutoff — full credit. Up to $1,700/child is refundable.
See what to do with your credit →

How your credit is calculated

1. gross credit = $2,200 × qualifying children (under 17)
2. phase-out: −$50 for each $1,000 MAGI over $200k single / $400k MFJ
3. your Child Tax Credit = remaining credit (dollar-for-dollar tax cut)
It’s a credit, not a deduction. A deduction lowers your taxable income; a credit lowers your tax bill dollar-for-dollar. $2,200 of credit is worth $2,200 of tax — far more valuable than a $2,200 deduction.
Partly refundable. If your tax is less than the credit, up to $1,700 per child can still come back to you as a refund (Additional Child Tax Credit).

Ready to file? Compare tax software

All of these handle the Child Tax Credit and the rest of your return:

TurboTax

Maximizes the CTC and walks you through qualifying-child rules.

FreeTaxUSA

Free federal e-file; handles CTC + refundable ACTC.

TaxSlayer

Family-friendly tiers; full CTC support.

TaxAct

Deduction/credit discovery incl. CTC.

Affiliate disclosure: we may earn a commission from these links at no cost to you.

Questions, answered

How much is the Child Tax Credit in 2026?

Under OBBBA, the Child Tax Credit is $2,200 per qualifying child under 17, made permanent and indexed for inflation. It was $2,000 before. A family with two young children can claim up to $4,400.

Is the $2,200 Child Tax Credit permanent?

Yes. OBBBA made the increased $2,200 amount permanent (it does not sunset in 2028 like the overtime and tips deductions) and indexed it to inflation.

Is there an income limit?

The credit begins phasing out at $200,000 MAGI (single) or $400,000 (married filing jointly), reduced by $50 for each $1,000 of MAGI over the threshold. Most families are well under it.

Is the Child Tax Credit refundable?

Partly. Up to $1,700 per child is refundable through the Additional Child Tax Credit (ACTC) — meaning you can receive it even if you owe little or no tax. The calculator headline assumes your tax liability covers the full credit.

Who counts as a qualifying child?

A child under 17 at the end of the tax year, with a valid Social Security number, who meets the relationship, residency, and support tests.

Methodology & sources

The credit is $2,200 per qualifying child under 17 (OBBBA, permanent and indexed), verified 2026-06-22 against IRS guidance and CRS. Phase-out: $50 per $1,000 MAGI over $200k/$400k. The math is pending CPA sign-off — treat results as estimates, not tax advice.

Sources

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