Child Tax Credit Calculator

Tax Year

2024: $2,000/child. 2025: $2,200/child. ACTC max is $1,700 for both years.

Filing Status

Qualifying Children Under 17

Children under age 17 on Dec 31, with valid SSN, claimed as dependents on your return.

Modified Adjusted Gross Income (MAGI)

For most US filers, MAGI equals your AGI (Form 1040, Line 11). Add back foreign income exclusions if applicable.

Earned Income

Wages, salaries, tips, and net self-employment income. Required to calculate refundable ACTC.

Enter Your Tax Information

Fill in your filing status, MAGI, number of qualifying children, and earned income to estimate your Child Tax Credit and refundable ACTC.

Last updated October 20, 2018

Estimate your CTC, ACTC, and Other Dependents Credit for 2024 or 2025

The Child Tax Credit (CTC) is one of the most valuable tax benefits available to American families. For tax year 2024, the credit is worth up to $2,000 per qualifying child under age 17, rising to $2,200 per child in 2025 due to inflation adjustments. Unlike a deduction that merely reduces your taxable income, the CTC directly reduces your tax bill — dollar for dollar — making it one of the most impactful credits in the tax code. Understanding the CTC requires knowing three distinct components. First, the non-refundable Child Tax Credit reduces your tax liability but cannot bring it below zero. Second, the Additional Child Tax Credit (ACTC) is the refundable portion — worth up to $1,700 per child in both 2024 and 2025 — which can be paid out as a refund even if you owe no federal income tax, provided you have sufficient earned income. Third, the Credit for Other Dependents (ODC) provides $500 for qualifying relatives who don't meet the age or SSN requirements for the regular CTC. Eligibility for the full credit is subject to an income phase-out. For single filers, heads of household, and married filing separately, the phase-out begins at $200,000 of Modified Adjusted Gross Income (MAGI). For married couples filing jointly and qualifying surviving spouses, the threshold doubles to $400,000. Above these thresholds, the credit is reduced by $50 for every $1,000 (or fraction thereof) that your MAGI exceeds the limit. The credit phases out completely once the reduction equals the total credit amount. To claim the ACTC refundable portion, you must have earned income — wages, salaries, tips, or net self-employment income — exceeding $2,500. The refundable amount is calculated as 15% of your earned income above $2,500, capped at $1,700 per qualifying child. This means a family with one child needs at least $13,833 in earned income to claim the maximum ACTC. For two children the threshold is approximately $25,167, and for three children it is around $36,500. All calculations follow the logic of IRS Schedule 8812 (Credits for Qualifying Children and Other Dependents). The sequence matters: first, the non-refundable CTC offsets your regular tax liability. Then, if any credit remains unused because your tax liability was lower than the full credit amount, the ACTC formula determines how much of that remainder can be refunded. This calculator faithfully replicates that sequence to give you the most accurate estimate possible. For most domestic filers, MAGI equals Adjusted Gross Income (AGI) — the figure on Line 11 of Form 1040. Only expats or those with foreign earned income exclusions, foreign housing exclusions, or US possession income exclusions need to add those back to arrive at MAGI. If you are unsure, your AGI is a reliable starting point. One important tax rule affects married filing separately (MFS) filers: they generally cannot claim the Additional Child Tax Credit. If you file separately, only the non-refundable portion may be available, and the phase-out threshold is $200,000 — not the $400,000 that applies to joint filers. For most families with children, filing jointly is substantially more advantageous. Due to the Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue refunds that include the ACTC or Earned Income Tax Credit before mid-February. Even if you file your return in January, any refund including ACTC will be held until at least February 15. Plan your cash flow accordingly if you are counting on a February refund. This calculator is designed to give you a reliable estimate for planning purposes. It covers all three credit types, models the phase-out reduction precisely, and shows you how changing your income or family configuration affects your total credit. Remember that your actual credit will be determined on your filed return using the official IRS Schedule 8812 worksheet.

Understanding the Child Tax Credit

What Is the Child Tax Credit?

The Child Tax Credit is a federal income tax credit that reduces the amount of tax you owe based on the number of qualifying children in your household. To qualify as a 'qualifying child,' a dependent must be under age 17 on December 31 of the tax year, have a valid Social Security number issued before the return due date, be claimed as a dependent on your return, be a US citizen or resident alien, live with you for more than half the year, and not provide more than 50% of their own support. The credit is worth $2,000 per qualifying child for 2024 and $2,200 for 2025. Unlike deductions, which reduce taxable income, credits reduce your actual tax bill dollar for dollar, making them significantly more valuable.

How Is the Credit Calculated?

Calculating the Child Tax Credit involves several steps. First, determine your gross credit: multiply the credit per child ($2,000 for 2024 or $2,200 for 2025) by your number of qualifying children. Next, apply the phase-out reduction if your MAGI exceeds $200,000 (single/HOH/MFS) or $400,000 (MFJ): calculate excess MAGI, round up to the nearest $1,000, divide by $1,000, and multiply by $50. Subtract this from your gross credit to get net CTC. Then apply the net CTC against your tax liability — this is the non-refundable portion. If the net CTC exceeds your tax liability, the unused portion may qualify as the refundable Additional Child Tax Credit (ACTC): calculated as 15% of earned income above $2,500, capped at $1,700 per child.

Why Does the Child Tax Credit Matter?

The Child Tax Credit is one of the largest tax expenditures in the US tax code, providing hundreds of billions in annual tax relief to American families. For a family with two children and a moderate income, the credit can eliminate $4,000 or more in federal tax liability and may generate an additional refund through the ACTC. The refundable ACTC is especially important for lower-income working families who may owe little or no federal income tax — it ensures that working parents receive meaningful tax relief even when their regular tax liability is low. The credit has historically had a significant anti-poverty effect, and temporary expansions (such as the 2021 American Rescue Plan enhancement) demonstrated that a more generous credit can substantially reduce child poverty rates.

Important Limitations and Caveats

This calculator provides an estimate based on publicly available IRS guidelines. It does not account for every factor that might affect your actual credit. For example, certain situations — such as split custody arrangements, shared dependent claims, children with disabilities, or dependents who are students — may involve special rules not modeled here. Married Filing Separately filers cannot claim the ACTC and face the lower $200,000 phase-out threshold. The calculator assumes all qualifying children have valid Social Security numbers; children with ITINs only do not qualify for the CTC but may qualify for the $500 Other Dependents Credit. Tax law is also subject to change — the current TCJA credit amounts are set to revert after 2025 unless Congress acts. Always verify your eligibility and credit amount using IRS Form 8812 or by consulting a qualified tax professional.

Child Tax Credit Formulas

Gross Child Tax Credit

Gross CTC = Number of Qualifying Children × Credit Per Child

The starting credit amount is the number of qualifying children under age 17 multiplied by the per-child credit ($2,000 for 2024, $2,200 for 2025).

Phase-Out Reduction

Reduction = ⌈(MAGI − Threshold) ÷ 1,000⌉ × $50

If MAGI exceeds $200,000 (single/HOH/MFS) or $400,000 (MFJ), the credit is reduced by $50 for every $1,000 or fraction thereof above the threshold. The excess is rounded up to the nearest $1,000 before applying the $50 multiplier.

Net CTC After Phase-Out

Net CTC = max(0, Gross CTC − Phase-Out Reduction)

The gross credit minus the phase-out reduction gives the net credit available. If the reduction exceeds the gross credit, the credit is fully phased out to zero.

Additional Child Tax Credit (Refundable)

ACTC = min(Unused CTC, 15% × (Earned Income − $2,500), $1,700 × Children)

The refundable ACTC equals the lesser of: the unused CTC (net CTC minus tax liability), 15% of earned income above $2,500, or $1,700 per qualifying child. You must have earned income exceeding $2,500 to claim any ACTC.

Reference Tables

Child Tax Credit Amounts and Thresholds (2024–2025)

Key CTC parameters for the current tax years under the Tax Cuts and Jobs Act. These amounts are set to expire after 2025 unless Congress extends them.

Parameter	2024	2025
Credit per qualifying child	$2,000	$2,200
Max refundable ACTC per child	$1,700	$1,700
Phase-out threshold (Single/HOH/MFS)	$200,000	$200,000
Phase-out threshold (MFJ/QSS)	$400,000	$400,000
Phase-out rate	$50 per $1,000 excess	$50 per $1,000 excess
ACTC earned income floor	$2,500	$2,500
Other Dependents Credit (ODC)	$500	$500

Qualifying Child Requirements

All six tests must be met for a child to qualify for the full Child Tax Credit. Children who fail the age or SSN test may still qualify for the $500 Other Dependents Credit.

Requirement	Details
Age test	Under age 17 on December 31 of the tax year
Relationship test	Son, daughter, stepchild, foster child, sibling, or descendant of any of these
Residency test	Lived with you for more than half the tax year
Support test	Child did not provide more than half of their own support
Citizenship test	U.S. citizen, U.S. national, or U.S. resident alien
SSN test	Valid Social Security number issued before return due date

Worked Examples

Family with 3 Children at $85,000 Income (2024)

Married filing jointly, MAGI of $85,000, earned income of $80,000, 3 qualifying children under 17, estimated tax liability of $5,500.

Gross CTC: 3 × $2,000 = $6,000

Phase-out check: $85,000 < $400,000 threshold → no reduction

Net CTC: $6,000

Non-refundable CTC applied to tax liability: min($6,000, $5,500) = $5,500

Unused CTC: $6,000 − $5,500 = $500

ACTC calculation: 15% × ($80,000 − $2,500) = $11,625

ACTC cap: 3 × $1,700 = $5,100

ACTC: min($500, $11,625, $5,100) = $500

Total tax benefit: $5,500 non-refundable CTC + $500 refundable ACTC = $6,000. The family receives the full credit with $500 paid as a refund.

Single Filer at $215,000 Income — Partial Phase-Out (2024)

Single filer, MAGI of $215,000, earned income of $215,000, 2 qualifying children, estimated tax liability of $35,000.

Gross CTC: 2 × $2,000 = $4,000

Excess MAGI: $215,000 − $200,000 = $15,000

Rounded up: ⌈$15,000 ÷ $1,000⌉ = 15

Phase-out reduction: 15 × $50 = $750

Net CTC: $4,000 − $750 = $3,250

Non-refundable CTC: min($3,250, $35,000) = $3,250 (fully absorbed by tax liability)

Unused CTC: $0 → no ACTC needed

Total tax benefit: $3,250 non-refundable CTC. The phase-out reduced the credit by $750 from the maximum $4,000.

Low-Income Family — Maximum ACTC Refund (2024)

Head of household, MAGI of $28,000, earned income of $28,000, 2 qualifying children, estimated tax liability of $400.

Gross CTC: 2 × $2,000 = $4,000

Phase-out check: $28,000 < $200,000 → no reduction

Non-refundable CTC: min($4,000, $400) = $400

Unused CTC: $4,000 − $400 = $3,600

ACTC earned income calc: 15% × ($28,000 − $2,500) = $3,825

ACTC cap: 2 × $1,700 = $3,400

ACTC: min($3,600, $3,825, $3,400) = $3,400

Total tax benefit: $400 non-refundable CTC + $3,400 refundable ACTC = $3,800. The family receives a $3,400 cash refund through the ACTC.

How to Use This Calculator

Select Your Tax Year and Filing Status

Choose the tax year you are calculating for (2024 or 2025) and your filing status. Filing status is critical — Married Filing Jointly doubles the phase-out threshold to $400,000 compared to the $200,000 threshold for single, HOH, and MFS filers. If you are MFS, note that you cannot claim the refundable ACTC.

Enter Your Income and Qualifying Children

Enter your Modified Adjusted Gross Income (MAGI) — for most domestic filers this equals your AGI from Line 11 of Form 1040. Then enter your earned income (wages, tips, self-employment) and the number of qualifying children under age 17 with valid Social Security numbers. The calculator auto-calculates as you type.

Optionally Add Other Dependents and Tax Liability

Click 'Advanced Options' to add dependents who don't qualify for the regular CTC (such as older children, parents, or relatives) — they may qualify for the $500 Other Dependents Credit. Also enter your estimated tax liability before credits to see the full non-refundable vs. refundable split.

Review Your Credit Breakdown and Charts

Review the total estimated credit, the stacked bar showing CTC vs. ACTC vs. ODC components, the phase-out progress chart, and the income sensitivity chart. Use 'Export CSV' to save your results or 'Print' for a formatted summary. Remember to verify your actual credit using IRS Schedule 8812 when filing.

Frequently Asked Questions

What is the difference between the Child Tax Credit and the Additional Child Tax Credit?

The Child Tax Credit (CTC) is non-refundable — it reduces your federal income tax liability but cannot bring it below zero. The Additional Child Tax Credit (ACTC) is the refundable portion of the CTC. If your credit exceeds your tax liability (meaning you owe less tax than the credit you qualify for), the excess may be refunded to you as the ACTC, up to $1,700 per qualifying child for 2024 and 2025. You must have earned income above $2,500 to claim the ACTC. Married Filing Separately filers generally cannot claim the ACTC.

How does the Child Tax Credit phase-out work?

The phase-out reduces your credit when your Modified Adjusted Gross Income (MAGI) exceeds a threshold. For 2024 and 2025, the thresholds are $200,000 for single, head of household, and married filing separately filers, and $400,000 for married filing jointly and qualifying surviving spouses. Above the threshold, your credit is reduced by $50 for every $1,000 — or fraction of $1,000 — that your MAGI exceeds the limit. For example, if your MAGI is $215,500 as a single filer, that's $15,500 over the limit. Rounded up to $16,000 divided by $1,000 equals 16, times $50 equals an $800 reduction.

What counts as earned income for the Additional Child Tax Credit?

Earned income for ACTC purposes includes wages, salaries, tips, net self-employment income (after deducting business expenses), and long-term disability payments received before the minimum retirement age. Some nontaxable combat pay can also be included if you elect to do so. Passive income does not count — investment income, dividends, capital gains, Social Security benefits, pension distributions, unemployment compensation, and alimony are excluded. Your earned income must exceed $2,500 to claim any ACTC. The credit equals 15% of earned income above $2,500, capped at $1,700 per qualifying child.

Can I claim the credit if my child has an ITIN instead of a Social Security number?

No. To claim the regular Child Tax Credit ($2,000 or $2,200 per child), your qualifying child must have a valid Social Security Number (SSN) that is valid for employment, issued by the Social Security Administration before the return due date. A child with only an Individual Taxpayer Identification Number (ITIN) does not qualify for the CTC. However, that child may still qualify for the $500 Credit for Other Dependents (ODC), which does not have the SSN requirement. Similarly, some US citizens living abroad with ITINs may face SSN requirements — consult a tax professional if you have an international situation.

When will I receive my ACTC refund?

Due to the Protecting Americans from Tax Hikes (PATH) Act, the IRS is prohibited from issuing refunds that include the Additional Child Tax Credit or Earned Income Tax Credit before February 15, regardless of when you file. Even early filers in January will not receive an ACTC refund deposit until at least mid-February. The IRS typically begins releasing these refunds the week of February 15 for e-filed returns with direct deposit. Paper returns take longer. Plan your finances accordingly if you are counting on your refund in early February.

How will the Child Tax Credit change if the TCJA expires after 2025?

The current Tax Cuts and Jobs Act (TCJA) provisions governing the CTC are scheduled to expire after December 31, 2025, unless Congress acts to extend them. If no legislation is passed, the credit would revert to pre-2018 rules: $1,000 per qualifying child, a lower phase-out threshold of $110,000 for joint filers and $75,000 for single filers, and a lower refundable ACTC maximum. The 2025 amounts ($2,200/child, $1,700 ACTC, $400,000/$200,000 phase-out) represent the last year under current law. Monitoring Congressional action in late 2025 is important for tax planning. This calculator will be updated when new legislation is enacted.

Child Tax Credit Calculator