Calculator Child Tax Credit USA 2025
Calculate 2025 Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC) refundable. State-by-state analysis of phase-out for each tax return.
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Child Tax Credit Results
Come utilizzare Calcolatore Child Tax Credit USA 2025
Select declaration state and insert AGI
Your tax return status determines the phase-out threshold. Single: $200K, joint filers with combined return: $400K.
Insert child number and age
Only children under 17 years old at the end of the year are eligible for full CTC payments of $2,000. Age determines how many they're eligible for.
Insert income from employment
Additional Child Tax Credit (refundable amount) is equal to 15% of earned income above $2,500. Enter income, wages or self-employment income.
Verify credit amount
The calculator shows the non-refundable CTC (reduces payable tax) and refundable ACTC (paid even if you don't owe taxes).
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- Even low-income families can benefit from ACTC: up to $1,700 refundable per child, regardless of tax debt.
- In case of shared custody, only one parent can request the CTC for each child every year: coordinate with the other parent.
- Children with an ITIN may not be eligible for the Child Tax Credit: a child must have a Social Security Number.
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Who qualifies as a qualifying child for CTC?
A qualifying child must: (1) be under age 17 at year-end; (2) be your child, stepchild, foster child, sibling, or descendant; (3) not provide more than half of their own support; (4) have lived with you more than half the year; (5) be a US citizen, national, or resident alien.
What is the Additional Child Tax Credit (ACTC)?
The ACTC is the refundable portion of the CTC. Up to $1,700 per qualifying child in 2025. It equals 15% of your earned income above $2,500, up to the ACTC maximum. This means even if you owe no income tax, you can receive up to $1,700 per child as a refund.
How does the phase-out work?
The CTC phases out by $50 for every $1,000 (or part thereof) of income above the threshold ($200K single, $400K MFJ). So for a single filer with 2 children ($4,000 max credit) at $210K income: 10 units × $50 = $500 reduction, resulting in $3,500 credit.
Is there a credit for children age 17+?
Yes - the Other Dependent Credit (ODC): $500 per dependent who doesn't qualify for the full CTC, including 17+ year old children, college students you claim, and other relatives you support. This credit has the same phase-out thresholds.