Child Tax Credit Calculator 2025
This calculator estimates your 2025 Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC). The CTC is worth up to 2,000 per qualifying child under age 17; the ACTC is the refundable portion (up to 1,700 per child) you may receive as a refund if the CTC exceeds your tax liability. Enter your filing status, modified adjusted gross income (MAGI), number of qualifying children (who must meet age, residency, relationship, and SSN tests), other qualifying dependents (aged 17 or older, worth 500 each), earned income, and estimated tax liability. The calculator applies the 2025 phase-out thresholds from IRS Publication 972 and IRS Rev. Proc. 2024-40. The CTC phases out by 50 per 1,000 (or fraction thereof) of MAGI above 200,000 (single, head of household, married filing separately) or 400,000 (married filing jointly). The ACTC is computed as 15 percent of earned income above 2,500, capped at 1,700 per child. Results show your full CTC, the phase-out reduction, your ACTC refund amount, and your net credit. Essential for tax planning for families with children and understanding how income affects your credit amount.
With 2 qualifying children, MAGI of $75,000 (single), your estimated Child Tax Credit is -- and Additional Child Tax Credit (refundable) is --.
How the 2025 Child Tax Credit is calculated
The Child Tax Credit gives eligible taxpayers up to $2,000 per qualifying child under age 17. The credit is partially refundable: up to $1,700 per child can come back to you as a refund through the Additional Child Tax Credit (ACTC) even if you owe no income tax. The Credit for Other Dependents adds $500 per dependent who does not meet the qualifying child definition.
Step 1: Calculate the full CTC
Multiply the number of qualifying children by $2,000 and the number of other qualifying dependents by $500.
Full CTC = children x $2,000
COD = other dependents x $500
Step 2: Apply the phase-out
The credit reduces by $50 for every $1,000 (or fraction thereof) of MAGI above the threshold. The IRS rounds up any partial $1,000 increment, so a MAGI of $201,001 triggers two $50 reductions ($100 total), not just one.
Threshold: $200,000 (single/HOH/MFS) or $400,000 (MFJ)
Excess MAGI = max(0, MAGI - threshold)
Phase-out = ceil(excess MAGI / 1,000) x $50
Net CTC = max(0, full CTC - phase-out)
Step 3: Split non-refundable vs. refundable
The non-refundable CTC reduces your tax liability dollar for dollar, up to the amount of your tax. The remainder becomes the ACTC, capped at $1,700 per child and at 15% of earned income above $2,500.
Non-refundable = min(net CTC, tax liability)
CTC remaining = max(0, net CTC - tax liability)
ACTC ceiling = min(CTC remaining, children x $1,700)
ACTC = min(ACTC ceiling, 15% x max(0, earned income - $2,500))
Worked example
Single filer, MAGI $75,000, 2 qualifying children, earned income $75,000, tax liability $8,000:
- Full CTC = 2 x $2,000 = $4,000.
- MAGI $75,000 is below $200,000 threshold. Phase-out = $0.
- Net CTC = $4,000.
- Non-refundable portion = min($4,000, $8,000) = $4,000. Tax is reduced to $4,000. No CTC remaining.
- ACTC: CTC remaining = $0, so ACTC = $0 in this case.
- Total credits = $4,000 (all non-refundable).
If tax liability were only $2,000: non-refundable = $2,000, remaining = $2,000. ACTC = min($2,000 ceiling, 2x$1,700=$3,400 max, 15% x ($75,000-$2,500)=$10,875) = min($2,000, $3,400, $10,875) = $2,000. Total credits = $2,000 (taxes to zero) + $2,000 refund = $4,000.
2025 income phase-out thresholds at a glance
| Filing status | Phase-out begins | $50 per $1,000 above threshold |
|---|---|---|
| Single | $200,000 | CTC reduced by $50 per $1,000 over |
| Married filing jointly | $400,000 | CTC reduced by $50 per $1,000 over |
| Head of household | $200,000 | CTC reduced by $50 per $1,000 over |
| Married filing separately | $200,000 | CTC reduced by $50 per $1,000 over |
Sources: IRC Section 24(b), IRS Rev Proc 2024-40.
ACTC refundable amount cap
The maximum refundable ACTC per qualifying child for 2025 is $1,700. This cap is indexed for inflation and was increased as part of the Tax Cuts and Jobs Act adjustments. The $1,700 cap applies per child, so a family with 3 qualifying children could receive up to $5,100 as a refund through the ACTC if their earned income and remaining CTC support it.
Child tax credit: frequently asked questions
Who counts as a qualifying child for the 2025 Child Tax Credit?
A qualifying child must: (1) be under age 17 at the end of 2025; (2) be your son, daughter, stepchild, foster child, sibling, or a descendant of any of them; (3) not provide more than half of their own financial support; (4) have lived with you for more than half of 2025; (5) be claimed as a dependent on your return; and (6) have a valid Social Security number. Source: IRS Publication 972.
What is the Additional Child Tax Credit (ACTC) and how is it different from the CTC?
The standard Child Tax Credit reduces your tax owed, but only up to the amount of tax you owe. If the CTC exceeds your tax liability, the refundable portion is the Additional Child Tax Credit (ACTC). For 2025 the ACTC is up to $1,700 per qualifying child. You claim it on Schedule 8812. The ACTC is calculated as 15% of earned income above $2,500, capped at $1,700 per child. Source: IRS Publication 972, IRC Section 24.
At what income does the Child Tax Credit phase out in 2025?
The CTC begins to phase out when your modified adjusted gross income (MAGI) exceeds $200,000 for single filers, heads of household, and married filing separately, or $400,000 for married filing jointly. The credit reduces by $50 for every $1,000 (or fraction thereof) of MAGI above the threshold. It can phase out entirely for high earners. Source: IRC Section 24(b), IRS Rev Proc 2024-40.
Can a non-custodial parent claim the Child Tax Credit?
Generally no, unless the custodial parent signs IRS Form 8332 releasing the dependency exemption to the non-custodial parent. The CTC follows the dependency claim. The custodial parent is the one with whom the child lived for the greater number of nights during the year. Source: IRS Publication 501, IRS Form 8332 Instructions.
What is the Credit for Other Dependents?
The Credit for Other Dependents (COD) is $500 per qualifying dependent who does not meet the qualifying child criteria for the CTC. This includes dependents aged 17 or older (such as college students or elderly parents), qualifying relatives who live with you and depend on you financially, and children who have an ITIN rather than an SSN. The COD is non-refundable and is also subject to the same income phase-out as the CTC. Source: IRS Publication 972.
Does the Child Tax Credit affect my state taxes?
Many states have their own child tax credits, some of which are more generous than the federal credit. State credits vary widely: some are a percentage of the federal credit, some are flat amounts, and some are fully refundable. Check your state tax agency's website for details specific to your state. This calculator covers federal tax only.
Official sources
- CTC rules, ACTC calculation, qualifying child definition: IRS Publication 972 - Child Tax Credit and Credit for Other Dependents, Internal Revenue Service.
- Credit amounts and phase-out thresholds for 2025: IRS Rev Proc 2024-40, Internal Revenue Service.
- IRC Section 24: 26 U.S.C. Section 24 - Child Tax Credit, Office of the Law Revision Counsel.
- ACTC claim form: IRS Schedule 8812 (Credits for Qualifying Children and Other Dependents), Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information, not tax advice.