★ MONEY · TAX · FAMILY
$4,400.00 back — $366.67 a month. Two children are worth $2,200 each for tax year 2026, and a married couple on $120,000 of income keeps the whole $4,400.00. Enter your children, income and tax bill to see your credit, your refundable split and your monthly value.
For tax year 2026 the Child Tax Credit is $2,200 per qualifying child under 17, with up to $1,700 per child refundable. This calculator works out the gross credit, the income phase-out, the refundable split and the monthly value, so the number you get is the number on the return — filed in early 2027.
The gross credit is $2,200 for each qualifying child under 17, plus $500 for each other dependent. The phase-out starts at $200,000 of modified adjusted gross income for single filers and $400,000 for married filing jointly, and the credit falls by $50 for every $1,000 — or fraction of $1,000 — over the line. The other-dependent part is nonrefundable, so it can only cut the tax bill; the child part splits into a nonrefundable piece that cuts the bill and a refundable piece — the Additional Child Tax Credit — that pays out even when the bill is $0.00. The refundable piece is 15% of earned income over $2,500, capped at $1,700 per child. All figures are for tax year 2026, filed in early 2027, under the One Big Beautiful Bill Act.
At the defaults — married filing jointly, 2 children, 0 other dependents, AGI $120,000, tax liability $5,000, earned income $60,000 — the gross credit is 2 × $2,200 = $4,400.00, the reduction is $0.00 because $120,000 is under the $400,000 threshold, the credit is $4,400.00, the nonrefundable part is $4,400.00 against the $5,000.00 bill, the refundable part is $0.00, the total received is $4,400.00, and the monthly value is $4,400.00 ÷ 12 = $366.67.
| Case | Gross | Credit | Received | Monthly |
|---|---|---|---|---|
| Default (married, 2 children, $120,000 AGI) | $4,400.00 | $4,400.00 | $4,400.00 | $366.67 |
| No tax liability | $4,400.00 | $4,400.00 | $3,400.00 | $283.33 |
| Liability $1,500 | $4,400.00 | $4,400.00 | $4,400.00 | $366.67 |
| No liability, $8,000 earned | $4,400.00 | $4,400.00 | $825.00 | $68.75 |
| 1 child, single, $60,000 AGI | $2,200.00 | $2,200.00 | $2,200.00 | $183.33 |
| 3 children, $150,000 AGI | $6,600.00 | $6,600.00 | $6,600.00 | $550.00 |
| Single, $250,000 AGI | $4,400.00 | $1,900.00 | $1,900.00 | $158.33 |
| Married, $450,000 AGI | $4,400.00 | $1,900.00 | $1,900.00 | $158.33 |
| Single, $210,000 AGI, 1 child | $2,200.00 | $1,700.00 | $1,700.00 | $141.67 |
| Single, $205,000 AGI | $4,400.00 | $4,150.00 | $4,150.00 | $345.83 |
| 1 child + 2 other dependents | $3,200.00 | $3,200.00 | $3,200.00 | $266.67 |
| Single, $400,000 AGI | $4,400.00 | $0.00 | $0.00 | $0.00 |
| Single, $200,500 AGI | $4,400.00 | $4,350.00 | $4,350.00 | $362.50 |
Setup: married filing jointly, 2 children, 0 other dependents, AGI $120,000, tax liability $5,000, earned income $60,000.
Line 1 — the gross credit. 2 × $2,200 + 0 × $500 = $4,400.00.
Line 2 — the phase-out. $120,000 is under the $400,000 threshold, so the excess is $0.00 and the reduction is $0.00.
Line 3 — the credit. $4,400.00 − $0.00 = $4,400.00.
Line 4 — the split. The other-dependent part is $0.00, so the child part is $4,400.00. The nonrefundable part is min($4,400.00, $5,000.00) = $4,400.00, and the refundable part is $0.00 because the whole child part was used nonrefundably.
Line 5 — the total. $4,400.00 received, $0.00 lost, and $4,400.00 ÷ 12 = $366.67 a month.
Reverse: the full credit survives up to $400,000 of AGI (married) or $200,000 (single); for two children it reaches $0 at $488,000 married or $288,000 single, and for one child at $244,000 single. The full $1,700 refundable per child needs $13,833.33 of earned income. Using the whole $4,400.00 nonrefundably needs $4,400.00 of tax liability.
No tax liability: the credit is still $4,400.00, but the nonrefundable part is $0.00, so only the refundable part pays out: 15% × ($60,000 − $2,500) = $8,625.00, capped at 2 × $1,700 = $3,400.00, so the refundable part is $3,400.00, the total received is $3,400.00, and $1,000.00 is lost. The monthly value is $283.33.
Liability $1,500: the nonrefundable part is $1,500.00, so the refundable part is $4,400.00 − $1,500.00 = $2,900.00, and the total received is the full $4,400.00 — nothing is lost. A small tax bill unlocks the whole credit.
No liability, $8,000 earned: the refundable part is 15% × ($8,000 − $2,500) = $825.00, so the total received is $825.00 and $3,575.00 is lost. The monthly value is $68.75. Low earned income is the binding limit here, not the tax bill.
1 child, single, $60,000 AGI: the gross credit is $2,200.00, the nonrefundable part is $2,000.00 against the $2,000.00 bill, and the refundable part is $200.00, so the total received is the full $2,200.00 and the monthly value is $183.33.
3 children, $150,000 AGI: the gross credit is 3 × $2,200 = $6,600.00, the $8,000.00 bill covers it all nonrefundably, so the total received is $6,600.00 and the monthly value is $550.00.
Single, $250,000 AGI: the excess is $50,000, which is 50 increments, so the reduction is 50 × $50 = $2,500.00 and the credit is $1,900.00. The total received is $1,900.00 and the monthly value is $158.33.
Married, $450,000 AGI: the excess is also $50,000 over the $400,000 threshold, so the reduction is the same $2,500.00 and the credit is the same $1,900.00. The two thresholds are $200,000 apart, so the same dollar distance gives the same reduction.
Single, $210,000 AGI, 1 child: the excess is $10,000, which is 10 increments, so the reduction is $500.00 and the credit is $1,700.00. The total received is $1,700.00 and the monthly value is $141.67.
Single, $205,000 AGI: the excess is $5,000, which is 5 increments, so the reduction is $250.00 and the credit is $4,150.00. The total received is $4,150.00 and the monthly value is $345.83.
1 child + 2 other dependents: the gross credit is $2,200 + 2 × $500 = $3,200.00. The other-dependent part is $1,000.00 and the child part is $2,200.00. Against a $3,000.00 bill the nonrefundable child part is $2,000.00, so the refundable part is $200.00 and the total received is the full $3,200.00. The monthly value is $266.67.
Single, $400,000 AGI: the excess is $200,000, which is 200 increments, so the reduction would be $10,000.00 — but it is capped at the gross credit, so the reduction is $4,400.00 and the credit is $0.00. Nothing is received.
Single, $200,500 AGI: the excess is $500, which is one fraction of $1,000, so the reduction is $50.00 and the credit is $4,350.00. The monthly value is $362.50. A fraction counts as a whole increment — that is the rule that catches people out.
Reverse — the lines that matter: the full credit survives up to $200,000 single or $400,000 married; for two children it reaches $0 at $288,000 single or $488,000 married, and for one child at $244,000 single. Exactly $1,000 of credit is left at $268,000 for two children, single. The full $1,700 refundable per child needs $13,833.33 of earned income, or $25,166.67 for two children. Using the whole $4,400.00 nonrefundably needs $4,400.00 of tax liability.
The model assumes the filing status, the children, the other dependents, the AGI, the tax liability and the earned income you enter. It uses AGI as a stand-in for modified adjusted gross income — the two are identical for most filers, and foreign earned income is the main difference. It simplifies the Schedule 8812 earned-income worksheet, and it does not model state credits, the alternative minimum tax, or the residency and support tests for a qualifying child — the child needs a valid Social Security number, and the credit is claimed on Schedule 8812. Rounding convention: money is rounded to cents, and all figures are computed from unrounded values, rounded only for display.
| Output | Formula | What it means |
|---|---|---|
| Phase-out threshold | $200,000 single / $400,000 married | $400,000.00 for married filing jointly. |
| Income over the threshold | max(0, AGI − threshold) | $0.00. |
| Gross credit | $2,200 × children + $500 × other dependents | $4,400.00. |
| Phase-out reduction | ceil(excess ÷ $1,000) × $50, capped at gross | $0.00. |
| Credit after phase-out | gross − reduction | $4,400.00. |
| Other-dependent part | min($500 × other dependents, credit) | $0.00 (nonrefundable). |
| Child part | credit − other-dependent part | $4,400.00. |
| Nonrefundable part | min(child part, liability − other part) | $4,400.00. |
| Refundable part | min(child part − nonrefundable, $1,700 × children, 15% × (earned − $2,500)) | $0.00. |
| Total received | other part used + nonrefundable + refundable | $4,400.00. |
| Credit lost | credit − received | $0.00. |
| Monthly value | received ÷ 12 | $366.67 a month. |
| Credit reaches $0 at AGI | threshold + gross ÷ 50 × $1,000 | $488,000.00 (married, 2 children); $444,000.00 with 1 child. |
| Exactly $1,000 of credit at AGI | threshold + (gross − $1,000) ÷ 50 × $1,000 | $468,000.00 (married, 2 children). |
| Earned income for full refundable | $1,700 ÷ 15% + $2,500 per child | $13,833.33 for 1 child; $25,166.67 for 2 children. |
| Liability to use it all nonrefundably | gross credit | $4,400.00 of tax liability. |
| No tax liability | same model, liability $0 | Gross $4,400.00, reduction $0.00, credit $4,400.00, nonrefundable $0.00, refundable $3,400.00, received $3,400.00, lost $1,000.00, monthly $283.33. |
| Liability $1,500 | same model, liability $1,500 | Gross $4,400.00, reduction $0.00, credit $4,400.00, nonrefundable $1,500.00, refundable $2,900.00, received $4,400.00, lost $0.00, monthly $366.67. |
| No liability, $8,000 earned | same model, liability $0, earned $8,000 | Gross $4,400.00, reduction $0.00, credit $4,400.00, nonrefundable $0.00, refundable $825.00, received $825.00, lost $3,575.00, monthly $68.75. |
| 1 child, single, $60,000 AGI | same model, single, 1 child, $60,000 AGI | Gross $2,200.00, reduction $0.00, credit $2,200.00, nonrefundable $2,000.00, refundable $200.00, received $2,200.00, lost $0.00, monthly $183.33. |
| 3 children, $150,000 AGI | same model, 3 children, $150,000 AGI | Gross $6,600.00, reduction $0.00, credit $6,600.00, nonrefundable $6,600.00, refundable $0.00, received $6,600.00, lost $0.00, monthly $550.00. |
| Single, $250,000 AGI | same model, single, $250,000 AGI | Gross $4,400.00, reduction $2,500.00, credit $1,900.00, nonrefundable $1,900.00, refundable $0.00, received $1,900.00, lost $0.00, monthly $158.33. |
| Married, $450,000 AGI | same model, married, $450,000 AGI | Gross $4,400.00, reduction $2,500.00, credit $1,900.00, nonrefundable $1,900.00, refundable $0.00, received $1,900.00, lost $0.00, monthly $158.33. |
| Single, $210,000 AGI, 1 child | same model, single, $210,000 AGI, 1 child | Gross $2,200.00, reduction $500.00, credit $1,700.00, nonrefundable $1,700.00, refundable $0.00, received $1,700.00, lost $0.00, monthly $141.67. |
| Single, $205,000 AGI | same model, single, $205,000 AGI | Gross $4,400.00, reduction $250.00, credit $4,150.00, nonrefundable $4,150.00, refundable $0.00, received $4,150.00, lost $0.00, monthly $345.83. |
| 1 child + 2 other dependents | same model, 1 child, 2 other dependents | Gross $3,200.00, reduction $0.00, credit $3,200.00, other part $1,000.00, child part $2,200.00, nonrefundable $2,000.00, refundable $200.00, received $3,200.00, lost $0.00, monthly $266.67. |
| Single, $400,000 AGI | same model, single, $400,000 AGI | Gross $4,400.00, reduction $4,400.00 (capped), credit $0.00, nonrefundable $0.00, refundable $0.00, received $0.00, lost $0.00, monthly $0.00. |
| Single, $200,500 AGI | same model, single, $200,500 AGI | Gross $4,400.00, reduction $50.00, credit $4,350.00, nonrefundable $4,350.00, refundable $0.00, received $4,350.00, lost $0.00, monthly $362.50. |
The math is exact for the numbers you enter: the gross credit is $2,200 per child plus $500 per other dependent, the reduction is $50 per $1,000 or fraction over the threshold, and the refundable part is 15% of earned income over $2,500, capped at $1,700 per child. What the model cannot do is read your return for you: check the AGI, the tax liability and the earned income, because a $1,500 bill and a $0.00 bill give very different answers. It uses AGI as a stand-in for modified AGI, simplifies the Schedule 8812 earned-income worksheet, and does not model state credits, the alternative minimum tax, or the residency and support tests. For the standard deduction behind the tax bill, see 2026 standard deduction chart; for the brackets behind it, see 2026 federal tax brackets; for the step-by-step version, see how to calculate the Child Tax Credit.
Bright Side Kit. "Child Tax Credit Calculator: How Much Will You Get? 2026." https://brightoolbox.com/child-tax-credit-calculator/ Accessed October 25, 2026.$2,200 per qualifying child under 17. Two children are worth $4,400.00, and three are worth $6,600.00. Other dependents are worth $500 each, nonrefundable. These are the tax year 2026 figures under the One Big Beautiful Bill Act, for returns filed in early 2027.
Up to $1,700 per child. The refundable part is the Additional Child Tax Credit: 15% of earned income over $2,500, capped at $1,700 per child. With two children and no tax liability, the refundable part is $3,400.00 on $60,000 of earned income — and $825.00 on $8,000 of earned income.
$200,000 single, $400,000 married filing jointly. Above those thresholds the credit falls by $50 for every $1,000 — or fraction of $1,000 — over the line. For two children the credit reaches $0 at $288,000 single or $488,000 married; for one child it reaches $0 at $244,000 single.
$50 per $1,000, or fraction of $1,000, over the threshold. A single filer at $200,500 is $500 over the line, which is one fraction, so the reduction is $50.00 and the credit is $4,350.00. At $250,000 the excess is $50,000, which is 50 increments, so the reduction is $2,500.00 and the credit is $1,900.00.
Yes — the refundable part. With no tax liability and $60,000 of earned income, two children are worth $3,400.00 refundable, and $1,000.00 of the credit is lost because there is no tax bill to cut and the refundable cap is $1,700 per child. With $1,500 of liability the full $4,400.00 comes back: $1,500.00 nonrefundable plus $2,900.00 refundable.
$13,833.33 for one child, $25,166.67 for two. The refundable amount is 15% of earned income over $2,500, so the full $1,700 per child needs $1,700 ÷ 15% + $2,500 = $13,833.33 of earned income. For two children the full $3,400 needs $25,166.67.
The Child Tax Credit cuts your tax bill; the Additional Child Tax Credit pays you back. The nonrefundable part can only cut the tax you owe, so a $4,400.00 credit on a $5,000.00 bill is worth $4,400.00 and on a $0.00 bill is worth $0.00. The refundable part — the Additional Child Tax Credit, claimed on Schedule 8812 — is paid even when the bill is $0.00, up to $1,700 per child.