Form 8812 Calculator
Work out the 2026 child tax credit on Schedule 8812: the part that cuts your tax and the refundable additional child tax credit.
Schedule 8812 child tax credit calculator (2026)
What Schedule 8812 does
Schedule 8812 (Form 1040), often called Form 8812, works out the child tax credit, the $500 credit for other dependents, and the refundable additional child tax credit (ACTC). For 2026 (Rev. Proc. 2025-32):
- $2,200 per qualifying child under 17 with a Social Security number; $500 per other dependent.
- Reduced by $50 for each $1,000 (or part) of modified AGI over $200,000, or $400,000 joint.
- The credit first cuts your income tax. Whatever is left can be refunded as ACTC: up to $1,700 per child, limited to 15% of earned income over $2,500 (Part II-A). Families with three or more children may get more using Social Security tax paid (Part II-B).
Worked example
A head of household with two children and $30,000 of earned income has $585 of income tax after the $24,150 standard deduction. The $4,400 credit wipes that out ($585 nonrefundable), and the rest is refundable up to 15% × ($30,000 − $2,500) = $4,125 or $3,400 for two children, so the ACTC is $3,400, for $3,985 in all. Add the earned income tax credit and use the tax refund estimator for the full refund.
Common questions
How much is the child tax credit for 2026?
$2,200 per child under 17; up to $1,700 of it is refundable.
How is the refundable ACTC figured?
15% of earned income over $2,500, up to $1,700 per child, after the credit cuts your tax.
When does the child tax credit phase out?
Above $200,000 of MAGI ($400,000 joint), $50 per $1,000.
Sources
- IRS Rev. Proc. 2025-32 (2026 amounts)
- IRS: About Schedule 8812 (Form 1040)
- IRS: 2026 inflation adjustments (Rev. Proc. 2025-32), via Journal of Accountancy
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General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.