US Child Tax Credit Calculator

For tax year 2025 the Child Tax Credit is up to $2,200 per qualifying child under 17. Under the One Big Beautiful Bill Act this amount was made permanent and is indexed for inflation in future years. There is also a separate $500 Credit for Other Dependents.

A qualifying child must generally be under 17 at the end of 2025, be your child, stepchild, foster child, sibling or a descendant of them, live with you for more than half the year, not provide more than half of their own support, and — beginning in 2025 — have a valid Social Security Number issued before the filing deadline.

Up to $1,700 per qualifying child is refundable for 2025 through the Additional Child Tax Credit (ACTC). 'Refundable' means you can receive that portion as a refund even if it is more than the tax you owe. The remaining part of the $2,200 is non-refundable — it can only reduce your tax to zero.

The credit begins to phase out once your modified adjusted gross income (MAGI) exceeds $200,000, or $400,000 if married filing jointly. Above the threshold the credit is reduced by $50 for each $1,000 (or part of $1,000) over the limit. These thresholds were made permanent by the OBBBA.

Take your income above the threshold, round it up to the next whole $1,000, divide by 1,000 and multiply by $50 — that is your reduction. For example, $30,000 over the limit reduces your total credit by $1,500 (30 × $50). This calculator does the rounding and maths for you.

It is a $500 non-refundable credit for dependents who do not qualify for the Child Tax Credit — for example a child aged 17 or over, a full-time college student, or a dependent parent or relative. It uses the same income phase-out thresholds as the Child Tax Credit.

Yes. Beginning in tax year 2025 each qualifying child must have a valid Social Security Number issued before your return's due date (including extensions) to claim the Child Tax Credit or the refundable Additional Child Tax Credit. A child with only an ITIN may instead qualify for the $500 Credit for Other Dependents.

Sometimes, but it is restricted. The refundable Additional Child Tax Credit generally cannot be claimed if you exclude foreign earned income using the Foreign Earned Income Exclusion (Form 2555). Americans abroad who instead use the Foreign Tax Credit may be able to claim the credit — this is a key planning point for US families in the UK.

Yes — if you claim the Foreign Earned Income Exclusion on Form 2555 you cannot also claim the refundable Additional Child Tax Credit for that year. Many US expat families compare the FEIE against the Foreign Tax Credit precisely because the Foreign Tax Credit can preserve access to the refundable credit.

Enter your modified adjusted gross income (MAGI). For most people this is very close to your adjusted gross income. For Americans abroad, MAGI adds back any foreign earned income excluded under the FEIE and certain foreign housing amounts, so expats should include excluded income when estimating the phase-out.

On a joint return, at least one spouse must have a valid Social Security Number to claim the refundable portion. Each qualifying child must also have an SSN. Specific rules apply to mixed-status families, so check your situation if either parent files with an ITIN.

No. They are separate credits with different rules. The Child Tax Credit is based on having qualifying children and phases out at high incomes, while the Earned Income Tax Credit targets lower-income workers. You may qualify for both, but this calculator estimates only the Child Tax Credit and Credit for Other Dependents.

There is no cap on the number of qualifying children — you claim $2,200 for each one who meets the tests, subject to the income phase-out. Enter the number of qualifying children under 17 and the calculator multiplies it out and applies any reduction.

The non-refundable part can only reduce your tax to zero. Beyond that, up to $1,700 per child can still come back to you as a refund through the Additional Child Tax Credit, provided you have enough earned income (the refundable amount is limited to 15% of earned income above $2,500). This calculator shows the maximum refundable figure.

The refundable Additional Child Tax Credit is the smaller of: $1,700 per qualifying child; the unused (non-refundable) portion of your credit; or 15% of your earned income above $2,500. This calculator shows the $1,700-per-child ceiling; your actual refund also depends on your earned income and tax liability.

The $2,200 per-child amount is permanent under the OBBBA and is indexed for inflation, so it may rise in $50 increments in later years. The $200,000 / $400,000 phase-out thresholds were also made permanent. Always confirm the current year's figures before filing.

Yes. The Child Tax Credit is claimed on your Form 1040 using Schedule 8812. Even if your income is low enough that you would not otherwise file, you generally must file a return to receive the refundable portion. US citizens abroad file a US return regardless of where they live.

It estimates the credit for the parent who is entitled to claim the child. Generally only one taxpayer can claim a given child in a year — usually the custodial parent, unless they release the claim with Form 8332. Enter only the children you are eligible to claim.

It applies the 2025 figures — $2,200 per child, $1,700 refundable cap, $500 Credit for Other Dependents and the $200,000/$400,000 phase-out at $50 per $1,000 — so it is accurate for typical cases. It does not model the 15%-of-earned-income refundable limit or every edge case, so treat the result as a planning estimate.

The calculation runs entirely in your browser and nothing is stored unless you choose to download the branded PDF report, at which point you provide your name and email so we can send it. Phone and address are optional.

Yes. Enter your name and email (phone and address optional) and we generate a TaxStone-branded PDF of your Child Tax Credit estimate to download instantly — handy for budgeting or sharing with your tax preparer.

Yes — the interaction between the Child Tax Credit, the FEIE and the Foreign Tax Credit can be worth thousands for American families abroad, and the right choice is not always obvious. Book a free 20-minute call with a TaxStone Enrolled Agent to check your position.