Child Tax Credit Calculator
Federal Child Tax Credit and refundable ACTC from children, MAGI, and earnings.
What it does
The 2025 Child Tax Credit pays up to $2,200 per qualifying child under 17, with up to $1,700 refundable through the Additional Child Tax Credit. High earners phase down $50 per $1,000 fraction past $400,000 joint or $200,000 otherwise.
The tool above takes children, status, MAGI, liability, and earned income. It returns the total benefit split into nonrefundable credit used and refundable ACTC.
The default single filer with 1 child at $205,000 MAGI keeps $1,950: $500 cuts tax, $1,450 refunds. A joint couple with 2 children at $150,000 keeps the full $4,400 against tax.
Math follows IRS Publication 972 pages and Schedule 8812 instructions with 26 USC 24 behind them. All three agree on the $2,200, $1,700, and threshold figures used here.
How to use
- Enter qualifying children under 17.
- Pick joint or other filing status.
- Enter MAGI from Schedule 8812.
- Enter tax liability before credits.
- Enter earned income.
- Read total first, then the two slices.
Formula
- N
- Qualifying children under 17 at year end.
- excess
- MAGI minus threshold, 0 or more.
- liability
- Tax on Form 1040 line 18 plus add backs.
- earned
- Earned income above the $2,500 floor.
Thresholds run $400,000 joint and $200,000 other statuses on Schedule 8812 MAGI. Excess rounds up to whole $1,000 units. The nonrefundable slice cannot pass liability; only ACTC refunds. Figures are 2025 law.
Worked example
Example: single filer phased down to $1,950
Defaults: single filer, 1 child, $205,000 MAGI, $500 liability, $40,000 earned.
- Tentative: 1 child x $2,200 = $2,200.
- Excess MAGI: 205,000 - 200,000 = $5,000.
- Units: 5,000 / 1,000 = 5, reduction 5 x $50 = $250.
- Allowable: 2,200 - 250 = $1,950.
- Nonrefundable: min(1,950, 500 liability) = $500.
- Refundable: min(1,700, 15% x 37,500, 1,450 left) = $1,450. Total $1,950.
Reference table
| Item | Amount | Note |
|---|---|---|
| Per qualifying child | $2,200 | Under 17 at year end |
| Max ACTC refund | $1,700 | Per child, needs earnings |
| Joint threshold | $400,000 | MAGI, Schedule 8812 |
| Other threshold | $200,000 | MAGI, Schedule 8812 |
| Phaseout step | $50 / $1,000 | Fractions round up |
| Earned floor | $2,500 | 15% of margin above |
Limits
- 2025 law only; Congress moves these figures.
- Residency, support, and SSN tests sit outside the math.
- AMT and other credits shift real liability.
- State credits are separate.
Common mistakes
- Using gross income instead of MAGI.
- Forgetting the $1,000 fraction rounds up.
- Expecting refunds past the ACTC cap.
- Claiming 17 year olds.
- Skipping Schedule 8812.
Try it yourself
Quick checks. Answers sit tucked under each question.
Joint, 2 kids, $150k MAGI, $5k liability?
No phaseout: 2 x 2,200 = $4,400 cuts tax, ACTC $0. Total $4,400.
Single, 1 kid, $200,500 MAGI, $3k liability?
Excess $500 rounds to 1 unit, trim $50: allowable $2,150, all against tax. Total $2,150.
Joint, 3 kids, $100k MAGI, $8k liability?
Tentative $6,600, no phaseout, liability covers all: $6,600 cuts tax, $0 refunds.
Questions
How much is the Child Tax Credit?
Up to $2,200 per child under 17, with up to $1,700 refundable as ACTC for 2025.
Where does the phaseout start?
$400,000 joint, $200,000 other statuses. Each $1,000 fraction over trims $50.
Who gets the refundable part?
Earned income above $2,500, up to 15% of the margin, capped at $1,700 per child.
Who counts as a qualifying child?
Under 17 at year end, related, lived with you over half the year, dependent with a valid SSN.
How do I claim it?
Yes on Schedule 8812 with Form 1040. Refunds with ACTC wait until mid February.
What if my tax is already zero?
Then only the nonrefundable part pays: it cuts tax to zero but never refunds.