Child Tax Credit + EITC
Child Tax Credit Calculator
How this works
Tax year 2026. Up to $2,200 per qualifying child (under 17), $1,700 of it refundable, plus the EITC. All indexed figures from IRS Rev. Proc. 2025-32.
Military angle: nontaxable combat pay can be elected into earned income for the EITC. It can raise or lower the credit, so the calculator tests every combination.
Estimate only: SSN and residency rules still apply on your actual return.
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What this covers. An estimate of the federal Child Tax Credit, the refundable Additional Child Tax Credit (Schedule 8812), and the Earned Income Tax Credit for tax year 2026, including the military combat-pay EITC election. It does not replace tax software or a preparer, and it assumes you and your children meet the SSN, age, residency, and relationship tests. Inflation-indexed amounts come from IRS Rev. Proc. 2025-32; the combat-pay rules from the IRS Military and Clergy EITC rules and Pub 596.
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Frequently asked questions
Common questions from service members and veterans. Your exact number comes from the calculator above; every answer cites the official source.
Can I count combat pay for the Child Tax Credit and EITC?⌄
Nontaxable combat pay (W-2 box 12, code Q) always counts toward the refundable Additional Child Tax Credit automatically. For the EITC it is different: you can elect to include combat pay in earned income, and the election is voluntary and all-or-nothing per person. Because it can either raise or lower your EITC, the IRS tells you to figure it both ways. The calculator runs every combination and shows which election pays more.
Source: IRS Military and Clergy EITC rules / Pub 596
How much is the 2026 Child Tax Credit, and how much is refundable?⌄
For tax year 2026 the credit is up to $2,200 per qualifying child under 17, with up to $1,700 of it refundable as the Additional Child Tax Credit. The refundable portion is limited to 15% of earned income above $2,500. There is also a $500 nonrefundable credit for other dependents. The credit phases out by $50 per $1,000 of income over $400,000 (joint) or $200,000 (other filers).
Source: IRS Rev. Proc. 2025-32 / Schedule 8812
On a joint return, do both spouses elect combat pay the same way?⌄
No. Each spouse elects independently for the EITC, so there are up to four combinations on a joint return. One spouse can include combat pay while the other leaves it out, whichever yields the largest credit. The calculator compares all four and picks the best. With 3 or more qualifying children, Schedule 8812 also offers an alternate Social Security / Medicare-tax method for the refundable amount that can sometimes pay more.
Source: IRS Pub 596 / Schedule 8812