Child Tax Credit Calculator
Calculate your Child Tax Credit (CTC) for 2025 or 2024. See how much credit you can claim per child, whether it phases out at your income level, and how much is refundable.
Total Child Tax Credit
$4,000
| Detail | Amount |
|---|---|
| CTC ($2,000 × 2) | $4,000 |
| Refundable (ACTC) | $3,400 |
| Non-Refundable | $600 |
Total Credit
$4,000Refundable Portion
$3,400Phase-Out Threshold
$400,000The Child Tax Credit is $2,000 per qualifying child under 17. Up to $1,700 is refundable as the Additional Child Tax Credit (ACTC). The credit phases out by $50 for each $1,000 of income above the threshold.
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How this page is maintained
USTax Tools updates calculator assumptions and page copy against official source material. We publish for general educational use, not individualized tax advice.
Last reviewed
March 2026
Coverage
2024 and 2025 Child Tax Credit rules
Primary sources
IRS Child Tax Credit eligibility and refundability guidance
Frequently Asked Questions
How much is the Child Tax Credit?
The Child Tax Credit is $2,000 per qualifying child under age 17 for tax years 2024 and 2025. Up to $1,700 of the credit is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it even if you owe no tax. Other dependents (age 17+, elderly parents, etc.) qualify for a $500 non-refundable credit.
When does the CTC phase out?
The CTC begins to phase out at $400,000 AGI for married filing jointly and $200,000 for all other filing statuses. The credit is reduced by $50 for every $1,000 of income above the threshold. This means the credit fully phases out at $440,000 for MFJ with one child or $240,000 for single filers with one child.
What is the Additional Child Tax Credit (ACTC)?
The ACTC is the refundable portion of the Child Tax Credit. If the CTC exceeds your tax liability, you may receive up to $1,700 per child as a refund through the ACTC. To qualify, you must have earned income above $2,500. The refundable amount is calculated as 15% of earned income above $2,500, up to the maximum.
Who is a qualifying child for CTC?
A qualifying child must be under age 17 at the end of the tax year, be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, live with you for more than half the year, not provide more than half of their own support, be a U.S. citizen or resident, and have a valid Social Security number.
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.