Child Tax Credit Calculator (2026 & 2027)

How much is the Child Tax Credit in 2026 and 2027?

The 2025 tax law (P.L. 119-21) raised the credit to $2,200 from 2025 and made it permanent (26 U.S.C. § 24). The $2,200 rises with inflation from 2026, and the refundable cap has been adjusted since 2018, both only in whole $100 steps, rounded down. That's why 2026 stayed at $2,200 and $1,700 (Rev. Proc. 2025-32). For 2027, inflation is enough for the next step: $2,300 and $1,800 (Thomson Reuters); our own check of the inflation formula gives the same result with room to spare. The IRS confirms the 2027 figures in the fall. What doesn't change: the $500 credit for other dependents, the $2,500 earnings floor and the income limits aren't adjusted for inflation.

Who qualifies

A child counts if all of these are true (IRS):

• Age: under 17 at the end of the year. A child who turns 17 on or before December 31 moves to the $500 credit.
• Relationship: your son, daughter, stepchild, eligible foster child, brother, sister, half- or step-sibling, or a descendant of one of them, such as a grandchild.
• Residency: lived with you for more than half the year (a baby born during the year counts if they lived with you since birth).
• Support: didn't pay for more than half of their own support.
• Dependent: you claim them as a dependent, and they don't file a joint return (except only to get a refund).
• Citizenship: U.S. citizen, national or resident alien.
• Social Security number: see the next section.

Social Security number rules since 2025

The credit needs two Social Security numbers (the parent rule is new from the 2025 tax year) (§ 24(h)(7); Schedule 8812 instructions):

• Your child must have a Social Security number valid for work, issued by the return's due date (including extensions).
• You must have one too. On a joint return, one spouse is enough; the other can have an ITIN.

This applies to the refundable part as well. A child with an ITIN, or every child if neither parent has a valid SSN, can still count for the $500 credit for other dependents, which only needs a taxpayer ID.

How the credit is calculated, step by step

Order matters. The child and dependent care credit, education credits and the Saver's credit come off your tax before the Child Tax Credit. If your tax is small, that leaves less room for it, and the rest has to come from the capped refundable part. The calculator follows the same order.

The refundable part (Additional Child Tax Credit)

If your tax is too small to use the whole credit, up to $1,700 per child can be paid to you as a refund: the Additional Child Tax Credit. It's limited to 15% of earned income over $2,500, so it phases in as you earn more:

Three or more children: a second way to figure it

With three or more qualifying children, the refundable part can instead be your Social Security and Medicare taxes (plus half of any self-employment tax) minus your earned income credit, if that's more (§ 24(d)(1)). For most working families the 15% method is bigger, because the EITC cancels out the payroll taxes. It mostly helps families who can't get the EITC, such as some married couples filing separately: with three children and $4,000 of wages, it gives $306 instead of $225.

Can you get it with no income?

No. With no earned income, the refundable part is zero, and with no tax there's nothing for the rest to reduce. The refundable part starts with the first dollar over $2,500.

Income limits and the phase-out

The credit drops by $50 for each $1,000, or part of $1,000, of modified AGI over $200,000 (single, head of household, married filing separately) or $400,000 (married filing jointly). The $500 credit is included in the same phase-out. Each $2,200 child adds $44,000 of income before the credit is gone.

Worked examples

• $28,000 single parent: income tax of $385 absorbs that much of the credit, $1,700 comes back as a refund (the cap), and $115 can't be used.
• $10,000 single parent: no income tax, so it's all refundable, but limited to 15% of $7,500: $1,125.
• $430,500 couple: $30,500 over the line is 31 steps of $50, so $1,550 comes off $4,400.

For your whole refund, including the EITC and what's been withheld, use the tax refund calculator.

Special situations

A baby born this year

A child born at any time in the year, even December 31, gets the full credit, if their Social Security number is issued by the return's due date. A baby born alive who died the same year before getting an SSN can still be claimed with a birth certificate, death certificate or hospital record (IRS).

Divorced or separated parents

The credit goes with the dependency claim. Normally that's the parent the child lived with for more nights. The custodial parent can release the claim to the other parent with Form 8332, which moves the Child Tax Credit, the refundable part and the $500 credit, but not head of household status, the EITC or the child care credit (Form 8332; IRS tie-breaker rules).

Your child turns 17

The test is age at December 31. A child who turns 17 during the year counts only for the $500 credit, so the year they turn 17 your credit for them drops by $1,700.

Self-employed parents

Earned income for the refundable part is your net self-employment profit minus half your self-employment tax. Enter your profit and the calculator works it out; the self-employment tax calculator shows the tax itself.

The $500 credit for other dependents

Dependents who don't qualify for the Child Tax Credit can get $500 each: children 17 and older (including college students under 24), children without a valid SSN, and qualifying relatives such as a parent you support. They must be U.S. citizens, nationals or residents (not just living in Canada or Mexico) and have an SSN, ITIN or ATIN issued by the return's due date. The $500 isn't refundable and it isn't adjusted for inflation.

Child Tax Credit vs other family tax breaks

You can get all three. Paying for daycare? Compare the care credit with a dependent care FSA in our dependent care FSA vs child care credit calculator.

State child tax credits

About 17 states (plus Washington, D.C.) have their own child tax credit, usually aimed at young children and lower incomes (NCSL). Most are refundable. A few examples, with the latest amounts their tax agencies publish:

When you get the money

The credit is claimed on your tax return with Schedule 8812. If you claim the refundable part, the IRS can't send your refund before mid-February, by law, so expect it in late February or early March with direct deposit (IRS). Rather have it during the year? Claim your children on Form W-4 Step 3 ($2,200 each) and your paychecks get bigger; the W-4 calculator shows how. The monthly advance payments of 2021 haven't come back.

Common questions

How much is the Child Tax Credit for 2026?

$2,200 per child under 17, with up to $1,700 refundable. It starts to shrink above $200,000 of income, or $400,000 on a joint return.

How much will the Child Tax Credit be in 2027?

It's projected at $2,300 per child with $1,800 refundable, after the inflation adjustment. The IRS confirms it in the fall.

Is the Child Tax Credit refundable?

Partly. Up to $1,700 per child (2026) can be refunded if your tax is too small to use it, limited to 15% of your earnings over $2,500.

What is the income limit for the Child Tax Credit?

It starts to phase out at $200,000 ($400,000 for married filing jointly) and disappears $44,000 higher for each child.

Do I get the credit if my child turned 17 this year?

No. The child must be under 17 on December 31; you can claim the $500 credit for other dependents instead.

Does my child need a Social Security number?

Yes, valid for work and issued by the return's due date. You need one too (one spouse on a joint return). A child with an ITIN gets the $500 credit instead.

Do I get the full credit for a baby born in December?

Yes. Age and residency rules treat a newborn as living with you for the year, as long as the SSN arrives by the filing deadline.

Can both divorced parents claim the credit?

No. Only the parent who claims the child as a dependent, usually the custodial parent unless they sign Form 8332.

Sources

1. 26 U.S. Code § 24, Child tax credit — Legal Information Institute, Cornell Law School. Accessed October 16, 2026.
2. Revenue Procedure 2025-32 (2026 inflation adjustments) — Internal Revenue Service. Accessed October 16, 2026.
3. Child Tax Credit — Internal Revenue Service. Accessed October 16, 2026.
4. Instructions for Schedule 8812 (Form 1040) — Internal Revenue Service. Accessed October 16, 2026.
5. Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent — Internal Revenue Service. Accessed October 16, 2026.
6. Qualifying child of more than one person — Internal Revenue Service. Accessed October 16, 2026.
7. Key 2027 figures calculated by Thomson Reuters Checkpoint based on inflation data — Thomson Reuters. Accessed October 16, 2026. Projection, 2026-09-11.
8. Child Tax Credit overview — National Conference of State Legislatures. Accessed October 16, 2026.
9. Young Child Tax Credit — California Franchise Tax Board. Accessed October 16, 2026.
10. Empire State child credit — New York State Department of Taxation and Finance. Accessed October 16, 2026.
11. New Jersey Child Tax Credit — New Jersey Division of Taxation. Accessed October 16, 2026.
12. Massachusetts Child and Family Tax Credit — Mass.gov. Accessed October 16, 2026.
13. Minnesota Child Tax Credit — Minnesota Department of Revenue. Accessed October 16, 2026.
14. IRS proposes regulations for Trump accounts pilot program — Journal of Accountancy. Accessed October 16, 2026.