FEDERAL TAX ยท TAX YEAR 2026
2026 Child tax credit calculator
Estimate the 2026 child tax credit and refundable additional child tax credit separately. For tax year 2026, generally filed in 2027.
Your estimate
How this calculator works
Start with $2,200 per qualifying child. Reduce the combined credit by $50 for each $1,000 (or fraction) of MAGI over $400,000 for joint filers or $200,000 otherwise. Apply available tax liability first. The simplified refundable amount is limited by remaining credit, $1,700 per child, and 15% of earned income above $2,500.
Worked example
A single filer with $75,000 MAGI, $75,000 earned income, $1,000 available tax liability and one qualifying child receives $1,000 nonrefundable credit and $1,200 refundable credit, totaling $2,200.
What this estimate includes
Assumes every entered child meets age, residency, relationship, support and required Social Security number rules. Available liability must account for other applicable credits. Other-dependent credits and the alternative payroll-tax calculation for families with three or more children are excluded; this can understate their refundable credit.
2026 rules and sources
Rates, thresholds, standard deductions and child-credit amounts use IRS Revenue Procedure 2025-32. The refundable-credit method follows Schedule 8812; its published 2025 form describes the procedure, while this calculator uses the 2026 amounts above. Read the full assumptions and sources.