Child Tax Credit Calculator 2025 β $2,000 Per Child Credit Estimator
Calculate your 2025 Child Tax Credit. See the full $2,000 credit per child, phase-out amounts, and refundable Additional Child Tax Credit (ACTC).
$
Phase-out: $200K single / $400K married $
Wages, salary, self-employment income $
Your federal income tax owed before this credit $0
Total Child Tax Credit
$0
Non-Refundable Portion
$0
Refundable (ACTC)
$0
Phase-Out Reduction
Credit Calculation Breakdown
How to Use This Child Tax Credit Calculator
Enter the number of qualifying children under age 17, your modified AGI, earned income, and your federal tax liability before this credit. The calculator shows the non-refundable portion (reduces tax to zero), the refundable ACTC (cash back even with no tax), and total phase-out if you earn above the thresholds.
The Formula
Maximum Credit = $2,000 Γ number of qualifying children
Phase-Out = $50 Γ ceil((MAGI β threshold) / $1,000)
Credit After Phase-Out = max(0, Maximum β Phase-Out)
Non-Refundable = min(Credit After Phase-Out, Tax Liability)
ACTC (Refundable) = min(Credit β Non-Refundable, max(0, Earned Income β $2,500) Γ 15%, $1,700 Γ children)
Phase-Out = $50 Γ ceil((MAGI β threshold) / $1,000)
Credit After Phase-Out = max(0, Maximum β Phase-Out)
Non-Refundable = min(Credit After Phase-Out, Tax Liability)
ACTC (Refundable) = min(Credit β Non-Refundable, max(0, Earned Income β $2,500) Γ 15%, $1,700 Γ children)
Example
Married couple, 2 children, $80,000 income, $4,000 tax liability:
Maximum credit: 2 Γ $2,000 = $4,000
Phase-out: Income $80K is below $400K threshold β no phase-out
Non-refundable: min($4,000, $4,000) = $4,000 (eliminates all tax)
ACTC: 0 remaining credit to refund
Maximum credit: 2 Γ $2,000 = $4,000
Phase-out: Income $80K is below $400K threshold β no phase-out
Non-refundable: min($4,000, $4,000) = $4,000 (eliminates all tax)
ACTC: 0 remaining credit to refund
Extended
Other Child-Related Credits
Child and Dependent Care Credit, American Opportunity Tax Credit, and more
Other Child-Related Tax Credits
Child and Dependent Care Credit (CDCC)
If you pay for childcare so you can work, you may qualify for the CDCC. Unlike the CTC, this credit is for childcare expenses, not simply for having children.
- Qualifying expenses: Daycare, after-school programs, summer day camps, babysitters
- Expense limits: $3,000 for 1 child, $6,000 for 2+ children
- Credit rate: 20%-35% of expenses (higher rate for lower incomes)
- Maximum credit: $600-$1,050 for 1 child; $1,200-$2,100 for 2+ children
- Child must be under 13; both parents must have earned income (unless student or disabled)
American Opportunity Tax Credit (AOTC)
For college students in their first 4 years of higher education.
- Amount: 100% of first $2,000 + 25% of next $2,000 = up to $2,500 per student
- Refundable: 40% refundable (up to $1,000)
- Phase-out: $80,000-$90,000 single; $160,000-$180,000 married
- Only for first 4 years; student must be enrolled at least half-time
Lifetime Learning Credit (LLC)
For any college or vocational education, no 4-year limit.
- Amount: 20% of up to $10,000 in expenses = max $2,000 per return (not per student)
- Not refundable
- Phase-out: $80,000-$90,000 single; $160,000-$180,000 married
Adoption Tax Credit
- Up to $17,280 per child for qualified adoption expenses in 2025
- Income phase-out begins at $259,190 MAGI
- Nonrefundable; can be carried forward up to 5 years
Frequently Asked Questions
How much is the child tax credit in 2025?
The 2025 Child Tax Credit is $2,000 per qualifying child under age 17. Of this, up to $1,700 is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive that amount even if you owe no taxes. The remaining $300 is non-refundable.
At what income does the child tax credit phase out?
The Child Tax Credit begins phasing out at $200,000 for single filers and $400,000 for married filing jointly. The credit reduces by $50 for every $1,000 (or fraction thereof) above the threshold. At $240,000 single or $440,000 married, the credit is fully phased out for 1 child.
What qualifies a child for the Child Tax Credit?
The child must be: under age 17 at the end of the tax year, your dependent (or qualifying relative), a US citizen/resident/national, and have a valid Social Security Number. They must have lived with you for more than half the year (with exceptions for divorced parents).
What is the Additional Child Tax Credit?
The Additional Child Tax Credit (ACTC) is the refundable portion β up to $1,700 per child in 2025. You can receive this even if your tax liability is zero. It equals 15% of earned income over $2,500, up to the $1,700 limit per child.
Can I claim the child tax credit for a newborn?
Yes, a baby born any time during the tax year qualifies, including December 31. You just need their Social Security Number by the time you file. You do not need to wait until the baby is one year old β even one day of life in the tax year qualifies them for the full $2,000 credit.