How This Is Calculated
Credit = $2,200 × number of qualifying children, reduced by $50 per $1,000 of income over the phaseout threshold for your filing status.
Source: IRS 2026 inflation adjustments, as amended by the One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025 · Updated 2026-07-07 · Full methodology
What to Know
- The OBBBA permanently locked in the $2,200 credit amount and indexed it to inflation, preventing the drop to $1,000 that was previously scheduled.
- Phaseout thresholds ($200,000 single / $400,000 married) were also made permanent — most middle-income families receive the full credit.
Frequently Asked Questions
$2,200 per qualifying child for 2026, made permanent and indexed to inflation by the One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025.
The credit begins phasing out above $200,000 of income for single filers and $400,000 for married couples filing jointly.
The credit is reduced by $50 for every $1,000 (or part of $1,000) your income exceeds the threshold, until it phases out completely.
A portion of the credit is refundable as the Additional Child Tax Credit (up to $1,700 per child in recent guidance), meaning you may receive it even if you owe little or no tax. This calculator estimates the full credit before considering refundability limits.
No. This calculator produces an informational estimate only, based on published IRS figures. It is not tax advice — consult a qualified tax professional for guidance specific to your situation.