VerCalc
Taxes
Child Tax Credit Calculator
Federal • 2024/2025 • Simplified estimator

Child Tax Credit

Estimate CTC phaseout and a simplified refundable ACTC cap for 2024/2025.

Inputs

Simplified: does not model every limitation on non‑refundable usage.

Phaseout starts at $400,000. This estimator applies the standard $50 per $1,000 reduction and a simplified refundable ACTC cap.

Estimated result

Max credit
$4,000
Phaseout reduction
$0
Estimated credit after phaseout
$4,000
Estimated max refundable (ACTC)
$3,400
Per‑child cap assumed: $1,700 (simplified).
Accuracy note

This tool estimates the phaseout and a simplified refundable cap. Actual refundable/non‑refundable split depends on tax liability and IRS rules.

Notes & tables

Quick tax tables (2025 vs 2026): brackets & standard deduction


Standard deduction

Filing status
2025
2026
Single
$15,000
$16,100
Married Filing Jointly
$30,000
$32,200
Head of Household
$22,500
$24,150
Married Filing Separately
$15,000
$16,100

Ordinary income brackets (Single / MFJ / HOH)

Year
10% top
12% top
22% top
24% top
32% top
35% top
37% starts
2025 — Single
$11,925
$48,475
$103,350
$197,300
$250,525
$626,350
$626,351+
2026 — Single
$12,400
$50,400
$105,700
$201,775
$256,225
$640,600
$640,601+
2025 — MFJ
$23,850
$96,950
$206,700
$394,600
$501,050
$751,600
$751,601+
2026 — MFJ
$24,800
$100,800
$211,400
$403,550
$512,450
$768,700
$768,701+
2025 — HOH
$17,000
$64,850
$103,350
$197,300
$250,500
$626,350
$626,351+
2026 — HOH
$17,700
$67,450
$105,700
$201,775
$256,200
$640,600
$640,601+

How CTC works (simplified)


This calculator estimates:


•Maximum credit: $2,000 per qualifying child under 17
•Phaseout: starts at $200k (Single/HOH/MFS) or $400k (MFJ), reduces $50 per $1,000 over
•Refundable cap (ACTC): simplified estimate using a per‑child cap and earned income threshold

Real returns can differ due to tax liability limits and other rules.


Eligibility checklist (quick sanity check)


•Child typically must be under 17 at year‑end
•Must meet dependency and residency rules
•You need a qualifying filing status and AGI within phaseout thresholds for full credit

This page estimates the credit amount — eligibility details can be nuanced.


Table: phaseout intuition


Filing status
Phaseout start (AGI)
Reduction rate
Single / HOH / MFS
$200,000
$50 per $1,000 over
Married Filing Jointly
$400,000
$50 per $1,000 over

Example: how phaseout reduces credit


Scenario
Max credit
Over threshold
Reduction
After phaseout
2 kids, MFJ, AGI $400k
$4,000
$0
$0
$4,000
2 kids, MFJ, AGI $420k
$4,000
$20,000
$1,000
$3,000

Common reason estimates differ


Two common reasons:


•Your tax liability might be too low to use the full non‑refundable portion.
•Refundable ACTC has rules tied to earned income and caps.

Related calculators (internal linking)


•Want refund impact? [Tax Refund Estimator](/us/taxes/tax-refund-estimator)
•Choosing deduction? [Standard vs Itemized](/us/taxes/standard-vs-itemized-deductions)

Related tools

•[Tax Refund Estimator](/us/taxes/tax-refund-estimator)

FAQ (10)

How much is the Child Tax Credit per child?

In a simplified view, it’s up to $2,000 per qualifying child under age 17, subject to income phaseouts and limitations based on tax liability and refundable rules.

What income level reduces the Child Tax Credit?

The phaseout typically starts at $200,000 for most filing statuses and $400,000 for Married Filing Jointly, reducing the credit by $50 per $1,000 over the threshold.

Is the Child Tax Credit refundable?

Partially. Some of the credit may be refundable via the Additional Child Tax Credit (ACTC), but it depends on earned income and other limits.

What is the Additional Child Tax Credit (ACTC)?

ACTC is the refundable portion of the Child Tax Credit. If your tax is too low to use the entire credit, you may still receive a refund up to the refundable limit.

Do children have to be under 17?

For the standard Child Tax Credit, yes—qualifying children are generally under age 17 at the end of the tax year. Other credits may apply for older dependents.

Does filing status matter?

Yes. Filing status affects both standard deduction and CTC phaseout thresholds. This calculator includes Single, MFJ, MFS, and HOH.

Why does my estimated refundable amount look low?

Refundable ACTC is limited by earned income rules and per‑child caps. If earned income is low or you’re near phaseout, the refundable portion can be limited.

Does this include the Dependent Credit (ODC)?

No. This page focuses on the Child Tax Credit for qualifying children under 17. The Credit for Other Dependents is separate and has different rules.

Can I use this for 2024 and 2025?

Yes—choose the year. This estimator uses the same simplified CTC structure and phaseout thresholds for those years.

Is this accurate enough for filing?

Use it for planning. Final results depend on your full return details and IRS rules. Confirm in your filing software or with a tax professional.

Does my AGI or taxable income matter for phaseout?

Phaseout is based on modified AGI thresholds. This estimator uses AGI input as a proxy to compute the phaseout reduction.

What if I have 3 or more qualifying children?

Enter the number of qualifying children under 17 and the calculator will scale the maximum credit and apply phaseout accordingly. Refundable limits can still cap the refundable amount.

Can CTC reduce my tax to zero?

Often yes, depending on your tax liability and the non‑refundable portion of the credit. Any additional refundable amount depends on ACTC rules.

Does this include the Earned Income Tax Credit (EITC)?

No. EITC is a separate credit with its own eligibility rules. This page focuses on Child Tax Credit and a simplified ACTC estimate.