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Child Tax Credit 2026

$2,200 per child is the headline. The 15%-of-earnings formula decides what lower-income families actually see.

OBBBA ended a decade of sunset anxiety: the child tax credit is now permanent at $2,200 per qualifying child, indexed after 2026, with up to $1,700 refundable. But two mechanisms decide your real number — the phase-out ($50 per $1,000 of MAGI over $200,000 single / $400,000 joint, not indexed) and the ACTC formula (15% of earned income over $2,500, capped $1,700/child) that limits what lower-income families receive. This calculator runs the Schedule 8812 logic end to end: phase-out, nonrefundable use against your tax bill, and the refundable remainder.

Why people use this

Parents use it to see the real number behind the $2,200 headline — how the $50-per-$1,000 phase-out trims higher earners, and how the 15%-of-earnings-over-$2,500 formula, not the $1,700 cap, decides what lower-income families actually get refunded.

How it works

1. Pick filing status — the phase-out threshold doubles for joint filers.
2. Enter qualifying children (under 17 at year-end, SSN required) and other dependents ($500 each, nonrefundable only).
3. Enter MAGI, earned income, and your federal tax before credits — the split between nonrefundable and refundable depends on all three.
4. Read the credit after phase-out, the ACTC refund, and what the phase-out cost you (or your headroom before it starts).

Common questions

How much is the child tax credit for 2026?

$2,200 per qualifying child (under 17, with an SSN), permanent under OBBBA and inflation-indexed starting 2027. Up to $1,700 per child is refundable as the ACTC. The $500 credit for other dependents covers older kids, college students, and elderly parents. Phase-out starts at $200,000 MAGI (single/HoH/MFS) or $400,000 (joint): $50 per $1,000 or fraction over — a $450,000 couple with two kids loses $2,500 of the $4,400.

Why do lower-income families not get the full $2,200?

Two gates. The nonrefundable part can only erase tax you actually owe. The refundable ACTC is 15% of earned income above $2,500, capped at $1,700/child: a single parent earning $8,000 gets $825, not $1,700; at $25,000 the formula yields $3,375 so the cap binds and they get the full $1,700. Earn $2,500 or less and the refundable portion is zero. The 2021 fully-refundable monthly payments were a one-year program and are not part of current law.

What changed under OBBBA?

Three things, all permanent: the credit rose from $2,000 to $2,200 with indexing after 2026; the TCJA-era $200k/$400k phase-out thresholds stayed (they would have collapsed to $75k/$110k under the sunset); and SSN requirements tightened — the filer (or one spouse on a joint return) needs an SSN valid for employment, not just the child. EITC/ACTC refunds are held until late February by law (PATH Act), so plan cash flow around it.

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