IRS Schedule 8812 & CTC Rules Verified 2026
US Child Tax Credit (CTC & ACTC) Guide
Authoritative handbook on the US Child Tax Credit — $2,000 max credit per child under 17, $1,700 refundable Additional Child Tax Credit (ACTC), $200k/$400k phase-out thresholds, and SSN rules.
Child Tax Credit (CTC) Calculator
Calculate your estimated CTC credit amount and refundable ACTC portion based on income and qualifying children.
Estimated Total CTC: $4,000 USD
Base Credit (2 children): $4,000 USD
Max Refundable Portion (ACTC): $3,400 USD
Eligibility Status: 100% Eligible (Income below phase-out limit).
Frequently Asked Questions
The Child Tax Credit provides up to $2,000 per qualifying child under age 17. Up to $1,700 of the credit per child is refundable as the Additional Child Tax Credit (ACTC).
The credit begins to phase out at $200,000 of modified adjusted gross income for single filers ($400,000 for married couples filing jointly), reducing by $50 for every $1,000 of income above the threshold.
Yes. Under IRS rules, the qualifying child must have a valid Social Security Number (SSN) issued before the due date of the tax return to claim the CTC.
Yes. Dependents who do not qualify for the CTC (such as children with an ITIN instead of SSN, or dependents aged 17+) may qualify for the non-refundable $500 Credit for Other Dependents (ODC).