Federal · United States

    Child Tax Credit Calculator (2025)

    $2,000 per qualifying child under 17 (up to $1,700 refundable), plus $500 for other dependents — phases out above $200k single / $400k joint.

    Last updated: May 23, 2026$2,000 per child under 17$1,700 refundable cap (2025)$500 other-dependents credit
    Inputs

    Configure your scenario

    Enter AGI, dependents, and filing status to estimate your Child Tax Credit.

    CTC base

    $4,000

    Total credit

    $4,000

    Refundable cap

    $3,400

    Breakdown

    Detailed estimate

    CTC (before phase-out)
    $4,000
    Other-dependents credit
    $0
    Phase-out reduction
    −$0
    Estimated total credit
    $4,000
    Of which up to refundable (ACTC): $3,400
    FAQ

    CTC — quick answers

    Who qualifies as a child for CTC?+

    Under 17 at year-end, US citizen/national/resident, lived with you over half the year, claimed as your dependent, and has a valid SSN issued before the filing deadline.

    What is the Credit for Other Dependents?+

    A $500 nonrefundable credit for dependents who don't qualify for the CTC (e.g., a 17-year-old, an adult dependent, or a dependent with ITIN).

    How does the phase-out work?+

    Above $200,000 ($400,000 joint), the combined CTC + ODC drops by $50 for every $1,000 of AGI above the threshold.

    Is any of it refundable?+

    Yes — up to $1,700 per child for 2025 via the Additional Child Tax Credit (ACTC), subject to earned-income rules.

    Sources & Act Reference

    Why this estimate

    IRC §24

    Sets the $2,000 CTC, $500 ODC, and the $50 per $1,000 phase-out.

    Rev. Proc. 2024-40

    Sets the 2025 refundable cap at $1,700 per qualifying child.

    Rule Trace

    Applied rule and official references

    Applied rule: Threshold $400,000 for joint; $0 phase-out reduction applied.

    Compliance checklist

    Verify each child's age, residency, relationship, SSN issued by filing deadline, and your AGI against phase-out thresholds.

    Smart Insight

    Up to $1,700 per qualifying child can come back as a refund — even if you owe no tax — through the Additional Child Tax Credit.