Child Tax Credit Calculator
2024: $2,000/child. 2025: $2,200/child. ACTC max is $1,700 for both years.
Children under age 17 on Dec 31, with valid SSN, claimed as dependents on your return.
For most US filers, MAGI equals your AGI (Form 1040, Line 11). Add back foreign income exclusions if applicable.
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.
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.