Child Tax Credit Calculator 2025

How the Child Tax Credit Works

The Child Tax Credit provides up to $2,000 per qualifying child under age 17. To qualify, the child must have a Social Security number, be your dependent, and live with you for more than half the year. The credit directly reduces your tax bill dollar-for-dollar.

The credit begins to phase out at $200,000 AGI for single filers ($400,000 for married filing jointly). It reduces by $50 for every $1,000 of income above the threshold. Up to $1,700 per child is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it even if you owe no tax.

Examples

2 children, $75,000 income: Full credit of $4,000. No phase-out.

3 children, $220,000 income (single): Full credit would be $6,000. Phase-out reduction: ($220,000 - $200,000) / $1,000 × $50 = $1,000. Actual credit: $5,000.

1 child, $500,000 income (married): Phase-out: ($500,000 - $400,000) / $1,000 × $50 = $5,000. Credit reduced from $2,000 to $0.