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Child Tax Credit Calculator
Educational TY2026 CTC/ACTC worksheet: $2,200 per child, MAGI phaseout, and simplified refundable ACTC using the $1,700 ceiling.
Limitation: Educational estimate for U.S.
How to Estimate the CTC
Enter qualifying children, MAGI, and optional tax/earned-income figures.
Choose filing status.
Eligibility is stricter than this math
SSN, residency, and relationship tests live on Schedule 8812—this worksheet only applies dollar parameters.
What the CTC Result Means
Educational split between nonrefundable CTC and refundable ACTC after MAGI phaseout.
CTC Examples
Two children, joint, mid income
Scenario inputs
Estimated credit
Full $2,200 × 2 with enough tax liability; no ACTC needed.
Phaseout starts (single)
Scenario inputs
Estimated credit
Two $50 steps above the $200,000 threshold.
ACTC when tax is low
Scenario inputs
Estimated credit
$200 nonrefundable + $1,700 ACTC cap.
Educational estimate
Use Schedule 8812 instructions for filing eligibility.
Frequently Asked Questions
Still have questions about this calculation?
Try the CalculatorTY2026 CTC / ACTC Formulas
Rev. Proc. 2025-32 §4.05 and IRC §24 phaseout mechanics.
Formula
Gross credit
qualifyingChildren × $2,200
MAGI phaseout
reduce $50 for each $1,000 (or fraction) over $200,000 ($400,000 joint)
ACTC cap
min(remaining credit, children×$1,700, 15%×max(0, earnedIncome−$2,500))
Scientific Background
Assumptions: user-entered qualifying children; simplified ACTC without the three-or-more-children alternate formula. Limitations: other dependent credit, ITIN issues, and shared-custody rules omitted. Sources: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf ; https://www.irs.gov/credits-deductions/individuals/child-tax-credit
Sources & review
Child Tax Credit Calculator documents the references behind its formulas and assumptions. Always treat results as educational estimates, not personalized professional advice.
Last reviewed
July 22, 2026
IRS digital assets / tax reference
Internal Revenue Service (IRS)
https://www.irs.gov/pub/irs-drop/rp-25-32.pdfIRS digital assets / tax reference
Internal Revenue Service (IRS)
https://www.irs.gov/credits-deductions/individuals/child-tax-creditFree Calculator Hub methodology
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