Child Tax Credit Calculator (2024 US Federal)
Estimate your US Child Tax Credit for 2024. Enter the number of qualifying children under 17, your filing status, AGI, earned income, and estimated tax liability to see both the non-refundable CTC and the refundable Additional Child Tax Credit (ACTC).
Filing status
USD
USD
USD
Non-refundable + refundable (ACTC) portions combined
$4,000
total creditNon-refundable CTC
100%
Refundable ACTC
0%
- 1
Max credit before phase-out
2 × $2,000 = $4,000 - 2
Phase-out reduction
$0 — AGI is below the phase-out threshold = $0Credit reduced by $50 for every $1,000 (or fraction) of AGI above the threshold. - 3
Non-refundable credit
min($4,000, $5,000 tax liability) = $4,000 - 4
Refundable ACTC
$0min(remaining credit, 15% × (earned income − $2,500), $1,700 per child). - 5
Total child tax credit
$4,000 + $0 = $4,000
How does this calculator work?
The 2024 US Child Tax Credit is up to $2,000 per child under 17 (non-refundable), reducing your tax bill. Earned-income families can also receive up to $1,700 per child refundable (ACTC = 15% of earned income above $2,500). Phase-out starts at $400k (MFJ) or $200k (others).
Formula
How this is calculated
The Child Tax Credit (CTC) offers up to $2,000 per qualifying child under 17 as of 2024 (Tax Cuts and Jobs Act rules). The credit first offsets your federal income tax dollar-for-dollar (non-refundable portion). If your tax liability drops to zero and credit remains, you may receive up to $1,700 per child back as the refundable Additional Child Tax Credit (ACTC), calculated as 15% of earned income above $2,500.
A phase-out reduces the credit by $50 for every $1,000 (or fraction) that your AGI exceeds $400,000 for married-filing-jointly filers, or $200,000 for all other statuses. At high incomes the credit is fully phased out.
This calculator uses 2024 federal figures. State tax credits vary widely and are not included. The TCJA provisions are currently scheduled to expire after 2025, potentially returning the credit to $1,000 per child unless Congress acts. Always verify with IRS Publication 972 or a tax advisor for your specific situation.
Frequently asked questions
A qualifying child must be under 17 at year-end, your son/daughter/stepchild/foster child/sibling or descendant thereof, claimed as a dependent, a US citizen/national/resident alien, and must not provide more than half their own support. They also must have lived with you more than half the year.
The CTC is non-refundable — it reduces your tax bill but cannot exceed it. The ACTC is the refundable portion: if the CTC exceeds your tax liability, you can receive up to $1,700 per child (2024) as a cash refund, calculated as 15% of earned income above $2,500.
The TCJA's $2,000 credit and $400,000 phase-out threshold for MFJ are set to expire after 2025. Under pre-TCJA law, the credit would revert to $1,000 per child with a $110,000 MFJ phase-out. Congressional action could extend or modify the rules — check IRS.gov for the latest.
Also known as
TG we-Calculate Editorial Team. (2026). Child Tax Credit Calculator (2024 US Federal) [Online calculator]. TG we-Calculate. https://we-calculate.com/calculator/child-tax-credit-calculator
TG we-Calculate Editorial Team. "Child Tax Credit Calculator (2024 US Federal)." TG we-Calculate. 2026. https://we-calculate.com/calculator/child-tax-credit-calculator.
TG we-Calculate Editorial Team, "Child Tax Credit Calculator (2024 US Federal)," TG we-Calculate, 2026. [Online]. Available: https://we-calculate.com/calculator/child-tax-credit-calculator
@misc{wecalculate_child_tax_credit_calculator, title = {Child Tax Credit Calculator (2024 US Federal)}, author = {{TG we-Calculate Editorial Team}}, howpublished = {\url{https://we-calculate.com/calculator/child-tax-credit-calculator}}, year = {2026}, note = {TG we-Calculate} }
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