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FreeTY 2025CTC · ACTC · ODC

Child Tax Credit Estimator

Calculate your 2025 Child Tax Credit ($2,200 per qualifying child), the refundable Additional Child Tax Credit (up to $1,700 per child), and the Credit for Other Dependents ($500). Includes MAGI-based phase-out for high incomes.

Inputs

Your filing details

Filing status

Modified AGI (MAGI)AGI + foreign earned income exclusion + Puerto Rico income

Qualifying children under 17U.S. citizen/resident with SSN, lived with you >6 months, you provided >50% support

Other dependents (ODC)Adult dependents, kids 17+, ITIN holders — eligible for $500 ODC

Earned income (W-2 wages + SE net earnings)Needed for ACTC refundability calculation

Estimated tax liability before creditsLine 16 estimate — limits non-refundable portion

Result

Your CTC + ODC breakdown

Full CTC ($2,200 × children)$0

Full ODC ($500 × other dependents)$0

Phase-out reduction$0

Non-refundable CTC (vs tax liability)$0

Refundable ACTC (up to $1,700 × children)$0

Allowable ODC$0

Estimated total credit$0

📊 2025 CTC Parameters

CTC per child$2,200

ACTC refundable max$1,700

ODC per dependent$500

MFJ phase-out start$400,000

Single/HoH phase-out$200,000

Earned income floor (ACTC)$2,500

💡 Quick Facts

Qualifying child: under 17 on Dec 31, U.S. citizen/national/resident with valid SSN, lived with you over half the year, didn't provide more than half own support.

Phase-out math: $50 reduction per $1,000 (or part) of MAGI above threshold. Applied to total CTC + ODC.

ACTC formula: lesser of unused CTC, or 15% × (earned income − $2,500), capped at $1,700 per child.

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How the Child Tax Credit is calculated

For 2025 the Child Tax Credit is up to $2,200 per qualifying child under age 17, after the One Big Beautiful Bill Act permanently raised it from $2,000. Up to $1,700 of that per child is refundable through the Additional Child Tax Credit (ACTC), meaning a family can receive it even if it wipes out their tax to zero. A separate $500 nonrefundable Credit for Other Dependents covers dependents who do not meet the under-17 test, such as a college student or a dependent parent.

The credit phases out once modified AGI exceeds $200,000 for single, head-of-household, and married-filing-separately filers, or $400,000 for married filing jointly. Above the threshold the credit is reduced by $50 for each $1,000 (or fraction) of excess income. The qualifying child must have a valid Social Security number; children with only an ITIN no longer qualify. The credit is reconciled on Schedule 8812.

Worked example

A married couple with two qualifying children and $120,000 of MAGI is below the $400,000 threshold, so they claim the full 2 × $2,200 = $4,400. If their tax before credits is only $1,000, the nonrefundable portion offsets that $1,000 and the ACTC can refund up to $1,700 per child — here limited by the refundable cap and by 15% of earned income above $2,500 — for up to $3,400 refundable. A high-income couple at $430,000 MAGI loses $50 for every $1,000 over $400,000: $30,000 over ÷ $1,000 × $50 = $1,500 reduction, leaving $2,900.

Common mistakes & edge cases

The refundable ACTC equals the lesser of the unused credit or 15% of earned income above $2,500, capped at $1,700 per child — so families with very low earned income may not receive the full refundable amount. The child must be under 17 at the end of the year; a child who turns 17 during the year shifts to the $500 Credit for Other Dependents. The child must also have lived with you more than half the year and not have provided more than half of their own support. Remember the phase-out is based on MAGI, not taxable income.

Frequently asked questions

How much is the Child Tax Credit for 2025?

Up to $2,200 per qualifying child under 17, after the One Big Beautiful Bill Act raised it from $2,000 and made the increase permanent with future inflation indexing. Up to $1,700 per child is refundable as the Additional Child Tax Credit.

What is the difference between the CTC and the ACTC?

The Child Tax Credit first offsets your tax liability (nonrefundable). If credit remains after your tax reaches zero, the Additional Child Tax Credit refunds part of it — up to $1,700 per child, computed as 15% of earned income above $2,500.

Does a child with an ITIN qualify?

No. The qualifying child must have a Social Security number valid for employment issued before the return’s due date. A dependent with only an ITIN may instead qualify the taxpayer for the $500 Credit for Other Dependents.