Earned Income Tax Credit (EITC) Calculator
Free EITC calculator. Estimate your 2026 federal Earned Income Tax Credit based on income, filing status, and qualifying children. Check likely eligibility and credit size.
Child Tax Credit Calculator
Estimate your 2026 Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents using AGI, earned income, filing status, and dependent counts.
$
$
Total Child Tax Credit
$4,400.00
Refundable (ACTC)
$3,400.00
Up to $3,400.00 possible
CTC (Non-Refundable)⧉
$1,000.00
2 children × $2,200
ACTC (Refundable)⧉
$3,400.00
Up to $1,700/child
Other Dependent Credit⧉
$0.00
0 dependents × $500
Phase-Out Threshold⧉
$400,000.00
Under threshold
Credit at Various Income Levels
| AGI | Total Credit | Reduction |
|---|---|---|
| $350,000.00 | $4,400.00 | — |
| $400,000.00 | $4,400.00 | — |
| $420,000.00 | $3,400.00 | -$1,000.00 |
| $440,000.00 | $2,400.00 | -$2,000.00 |
| $460,000.00 | $1,400.00 | -$3,000.00 |
| $480,000.00 | $400.00 | -$4,000.00 |
| $488,000.00 (full phase-out) | $0.00 | -$4,400.00 |
Estimates based on 2026 CTC rules. Phase-out thresholds ($200k single/$400k MFJ) are not indexed for inflation. Consult a tax professional for your specific situation.
Planning notes, formulas, and examples
About the Child Tax Credit Calculator
The Child Tax Credit Calculator estimates the 2026 Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and Credit for Other Dependents (ODC) from your filing status, adjusted gross income, earned income, and dependent counts. It is useful for quick planning when you want to see how much of the credit survives the phaseout and how much of the child credit may still be refundable.
For 2026, the maximum CTC is $2,200 per qualifying child, the maximum refundable ACTC amount is $1,700 per qualifying child, and the ODC is worth up to $500 per other dependent. The credit begins to phase out when AGI exceeds $200,000 for most filing statuses or $400,000 for married filing jointly.
Use this page as a planning estimate before you prepare the full return. The actual tax filing still depends on the qualifying-child rules, taxpayer identification number rules, custody and support rules, and the full Schedule 8812 calculation.
When This Page Helps
The child-related credits can materially change a federal refund, but the amount depends on AGI phaseouts and the earned-income limit for the refundable ACTC. This calculator helps you see the total credit, the refundable portion, and the phaseout effect from one set of inputs.
How to Use the Inputs
- Select your filing status.
- Enter the number of qualifying children under age 17.
- Enter any other dependents who qualify only for the ODC.
- Enter your adjusted gross income.
- Enter your earned income to estimate the refundable ACTC.
- Review the total credit, refundable ACTC, and phaseout impact.
Formula used
Base CTC = qualifying children × $2,200
Base ODC = other dependents × $500
Phaseout reduction = $50 for each $1,000 (or fraction) of AGI above the filing-status threshold
Refundable ACTC = the lesser of remaining CTC, $1,700 per qualifying child, or 15% of earned income above $2,500Example Calculation
Result: Estimated total credit $4,400, with up to $3,400 potentially refundable
A married filing jointly household with two qualifying children and AGI below the $400,000 phaseout threshold keeps the full $4,400 Child Tax Credit. The calculator then estimates the refundable ACTC portion using the 2026 $1,700-per-child limit and the earned-income test.
Tips & Best Practices
- AGI above the filing-status threshold reduces the total credit by $50 for each $1,000 or fraction over the limit.
- Only qualifying children under 17 count for the main CTC and ACTC amount.
- Other dependents may still qualify for the separate $500 ODC.
- Earned income matters for the refundable ACTC portion even if the nonrefundable CTC is larger.
- Use the result as a planning estimate before completing Schedule 8812 on the actual return.
What This Estimates
This calculator breaks the child-related credits into three pieces: the main Child Tax Credit, the refundable Additional Child Tax Credit, and the Credit for Other Dependents. The result helps you see whether the larger issue in your case is the phaseout, the earned-income refund limit, or the distinction between qualifying children and other dependents.
Why AGI and Earned Income Both Matter
AGI determines whether the credit starts phasing out, while earned income affects how much of the remaining CTC can become refundable through the ACTC. A household can have a large nominal child credit but still receive a smaller refundable amount if earned income is low.
Use It As A Pre-Filing Check
The page is most useful before you prepare the full return. It can help you sanity-check the size of the credit and understand why a refund estimate changed, but it does not replace the full Schedule 8812 and Form 1040 calculation.
Sources & Methodology
Last updated:
Methodology
This calculator uses the IRS 2026 Child Tax Credit amounts published in Revenue Procedure 2025-32: $2,200 maximum CTC per qualifying child and $1,700 maximum refundable ACTC per qualifying child. It applies the IRS-published $2,500 earned-income floor for the ACTC and the $200,000/$400,000 AGI phaseout thresholds shown on the IRS Child Tax Credit page, then reduces the combined credit by $50 for each $1,000 or fraction above the applicable threshold. The model keeps the CTC and Credit for Other Dependents proportional when the phaseout applies, which matches the way the combined credit is reduced on Schedule 8812.
Sources
- Revenue Procedure 2025-32, Section 4.05 Child Tax Credit (Internal Revenue Service) — Confirms the 2026 maximum CTC amount of $2,200 and the $1,700 refundable portion used for ACTC.
- Child Tax Credit (Internal Revenue Service) — Confirms the 2026 ACTC earned-income floor, the $200,000/$400,000 phaseout thresholds, and the $500 ODC amount.
- Instructions for Schedule 8812 (Form 1040) (2025) (Internal Revenue Service) — Used for the ACTC worksheet structure and the 15% of earned income above $2,500 rule.
Frequently Asked Questions
The CTC is the main child tax credit that first offsets tax liability. The ACTC is the refundable portion that may still generate a refund if you do not use the full CTC against tax owed.
The ODC is a separate nonrefundable credit worth up to $500 for dependents who do not qualify for the Child Tax Credit, such as certain older children or other qualifying dependents.
For 2026, the credit starts to phase out above $200,000 of AGI for most filing statuses and above $400,000 for married filing jointly.
This page uses the 2026 ACTC framework: the refundable amount is limited by the remaining child credit, the per-child ACTC cap, and 15% of earned income above $2,500.
No. It assumes the children and dependents you enter already meet the basic tax rules. The real return still depends on the IRS dependency, age, residency, support, and taxpayer identification number rules.
No. This is a planning tool, not a completed Schedule 8812 or Form 1040 workflow. Use it to estimate the credits before preparing the full return.
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