How much is the Child Tax Credit for 2025?

The Child Tax Credit for 2025 is $2,200 per qualifying child under age 17, increased from $2,000 by the One Big Beautiful Bill Act. Up to $1,700 is refundable as the Additional Child Tax Credit.

How much is the Child Tax Credit for 2026?

For the 2026 tax year, the Child Tax Credit remains at $2,200 per qualifying child under age 17 (indexed for inflation under the OBBB Act), with up to $1,700 refundable as the ACTC. Phase-out thresholds continue at $200,000 (single/HOH) and $400,000 (married filing jointly).

How do I calculate the Additional Child Tax Credit (ACTC)?

The ACTC equals the smaller of (a) the unused portion of your CTC after it offsets your tax liability, (b) 15% of your earned income above $2,500, or (c) $1,700 per qualifying child. If you have three or more children, an alternative formula using Social Security and Medicare taxes minus EITC may apply.

Can I claim the Child Tax Credit for a 17-year-old?

No. To qualify for the $2,200 CTC, the child must be under age 17 on December 31 of the tax year. A 17-year-old (or older dependent) may still qualify for the $500 Credit for Other Dependents (ODC), which has the same phase-out thresholds.

What's the difference between the 2025 CTC and prior years (2020-2023)?

The 2021 American Rescue Plan temporarily raised the CTC to $3,000-$3,600 with full refundability and monthly advance payments — those expansions expired after 2021. From 2022-2024 the credit reverted to $2,000 (with $1,600-$1,700 refundable). Starting 2025, the OBBB Act permanently raises it to $2,200 per child with $1,700 refundable.

What is the $1,000 Trump Account for newborns?

Under the OBBB Act, a U.S.-citizen child with a Social Security number, born January 1, 2025 through December 31, 2028, can receive a one-time $1,000 federal pilot contribution (seed deposit) into a "Trump Account" — a tax-advantaged savings account for the child — once the adult who expects to claim the child as a qualifying child files the Form 4547 election. It is not automatic. As of Oct 1, 2026, Treasury says every eligible child under 18 with a valid SSN already has a Trump Account, but it pays the $1,000 only once a parent or guardian claims the account in the official Trump Accounts app, so claim it and confirm the election was made. It is NOT a tax deduction and does not reduce your income tax; it is a contribution to the child’s account, separate from the CTC.

At what income does the Child Tax Credit phase out?

The CTC begins to phase out at $400,000 of modified AGI for married filing jointly and $200,000 for all other filers (including married filing separately). The credit is reduced by $50 for every $1,000 (or part of $1,000) over the threshold. Modified AGI is your AGI plus any foreign earned income, foreign housing, or Puerto Rico or U.S. possession income you excluded.

Can I claim the Child Tax Credit if I file with an ITIN?

Not the $2,200 CTC or the refundable ACTC. From tax year 2025 you need a Social Security number valid for employment, issued by the return's due date (including extensions); on a joint return one spouse's SSN is enough, and the other spouse needs an SSN or ITIN. If you file with an ITIN, each child with an SSN counts instead for the $500 credit for other dependents (IRC §24(h)(4)(C), (h)(7)). With neither an SSN nor an ITIN, neither credit is allowed.

What's the difference between CTC and ACTC?

The Child Tax Credit reduces your tax liability. If your CTC exceeds your tax liability, the Additional Child Tax Credit (ACTC) allows you to receive up to $1,700 per child as a refund.

Calculators/Child Tax Credit

Child Tax Credit Calculator 2025 & 2026

Calculate your CTC, refundable ACTC, and the OBBB Trump Account deposit — updated for the 2025 and 2026 tax years

Updated August 24, 2026Reviewed for 2025 & 2026 tax years

OBBB Updated

2025 Updates from One Big Beautiful Bill Act

• Child Tax Credit increased to $2,200 per child (from $2,000)
• New $1,000 Trump Account deposit (not a deduction) for U.S.-citizen children with an SSN born 2025-2028, once the account is claimed in the Trump Accounts app and the adult who expects to claim the child as a qualifying child files the Form 4547 election (as of Oct 1, 2026)
• Refundable portion (ACTC) up to $1,700 per child

The Child Tax Credit looks simple on paper — $2,200 per kid for 2025 — and then it gets weird. There's a refundable portion (the ACTC) capped at $1,700. There's a phase-out that starts at $400K for married filing jointly and $200K for everyone else (including married filing separately). There's a totally separate $500 'Other Dependent Credit' for college-age kids and elderly parents. The calculator below handles all of it; here's the intuition first.

Real-world scenario

A married couple, $128,000 AGI, 2 kids under 17

A married couple with $128,000 AGI and two qualifying kids under 17 gets the full $2,200 × 2 = $4,400 credit, no phase-out (they're well below the $400K threshold). If their income tax after the credits that come first (such as the child-care credit) was only $3,100, the credit zeros it out — and the remaining $1,300 comes back as a refund via the refundable ACTC portion (capped at $1,700/child). Net to the family: roughly $4,400 in tax savings.

The part most people miss

A 17-year-old does NOT qualify for the CTC — the cutoff is 'under age 17 at year-end'. But a 17-year-old (or older dependent in college, or a qualifying elderly parent) DOES qualify for the $500 Other Dependent Credit. Parents of teenagers often miss this credit entirely because they assume the CTC just disappeared on the kid's 17th birthday.

Family Information

Children Under Age 17

Other Dependents

U.S.-citizen children with an SSN born 2025–2028 (Trump Account pilot contribution)

Income & Filing

Filing Status

Adjusted Gross Income (AGI, Form 1040 line 11)

Income tax before credits (Form 1040 line 18)

Credits taken before the child tax credit

Foreign tax, child and dependent care, education, saver's, elderly/disabled and clean-vehicle credits (Schedule 3 lines 1–4, 5b, 6d, 6f, 6l, 6m). They use up tax first, so less of the CTC is nonrefundable. If you claim the mortgage interest, adoption, residential clean energy or D.C. homebuyer credit, Credit Limit Worksheet B may raise the limit; use your Schedule 8812.

Earned income (wages, tips, net self-employment earnings)

Starts at your AGI. Lower it if part of your AGI is investment, pension, Social Security or rental income.

Your taxpayer ID (on a joint return, the better of the two spouses)

From 2025 the CTC and ACTC need your SSN (on a joint return, one spouse's SSN; the other spouse needs an SSN or ITIN). With an ITIN only, each child counts for the $500 credit for other dependents instead (IRC §24(h)(4)(C), (h)(7)).

Income you excluded: foreign earned income or housing (Form 2555), or Puerto Rico / U.S. possession income

Most filers leave this at $0. The phase-out uses modified AGI = AGI + this amount (IRC §24(b)(1)).

I file Form 2555 (foreign earned income or housing exclusion). Form 2555 filers can't claim the refundable ACTC.

Total Tax Benefit

$4,400

Max Child Tax Credit (2 × $2200)$4,400

Credit After Phase-Out$4,400

Credit Breakdown

CTC + other-dependent credit (nonrefundable, up to your tax)$4,400

Refundable ACTC$0

IRS-Sourced

Sources & References

Primary references used for this content

Schedule 8812

Credits for Qualifying Children and Other Dependents

CTC eligibility and calculation (replaced the retired Pub 972)

View on irs.gov

Topic No. 602

Child and Dependent Care Credit

Child tax credit overview

View on irs.gov

OBBB Act

One Big Beautiful Bill Tax Provisions

2025-2028 tax changes

View on congress.gov

✓3 primary sources; links re-checked on a weekly rotation by the source watcher

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Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.