CTC, ODC and additional child tax credit
Estimate the 2026 child tax credit, credit for other dependents, and additional child tax credit from Revenue Procedure 2025-32 and Schedule 8812.
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Revenue Procedure 2025-32 §4.05 and 2026 Schedule 8812us-tax-2026-v1
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Guide
For 2026 the maximum child tax credit is $2,200 per qualifying child under 17, with up to $1,700 of that able to come back as the additional child tax credit. MAGI and the tax already on the return decide how much of either figure you actually keep.
Schedule 8812 subtracts $400,000 of MAGI on a joint return, or $200,000 otherwise, rounds any remainder up to the next $1,000, and multiplies by 5%. A $425 excess is treated as $1,000 and costs $50.
That reduction hits the combined child tax credit and credit for other dependents. Other dependents are $500 each and that piece is never refundable.
Whatever is left after tax takes the nonrefundable amount can become the additional child tax credit, but only up to $1,700 per qualifying child and only up to 15% of earned income over $2,500.
Filers with three or more children sometimes get a higher additional credit from withheld Social Security and Medicare on Part II-B. That worksheet is not here, so those refunds can be understated.
The count you enter is taken as given. Children 17 and older, and children without the required Social Security number, belong on the other-dependent line if they qualify at all.
No. Up to $1,700 per qualifying child can be refunded as the additional child tax credit, and that amount is also limited by earned income.
The $500 credit for other dependents cannot be refunded.
When modified AGI is over $400,000 on a joint return, or $200,000 for every other filing status. Those thresholds are not inflation-adjusted the way the $2,200 maximum is.
The nonrefundable piece cannot exceed the tax on the return. Entering a salary instead of that tax figure would pretend the credit always offsets income tax it may not reach.
Results are for information. They are not legal, tax, medical, or financial advice. How the math is maintained · Report a wrong figure.
Rounding, versioning, and omissions that sit beside the guide rather than repeating it.
Calculation receipt
This answer is built from published figures. Each one is named below, with the release it came from.
If a source above is unavailable or out of date: Credit amounts and phase-out thresholds are set by statute and published each year. There is nothing to compute without them.
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