FIGURE 1 Child Tax Credit Amounts by AGI

(Please use a modern browser to see the interactive version of this visualization)

Notes: CTC=Child Tax Credit. ODTC=Other Dependent Tax Credit. AGI=Adjusted Gross Income. OBBBA=One Big Beautiful Bill Act.
These calculations are for 2026 and incorporate income tax changes made by PL 119-21. These calculations assume AGI equals earnings, the taxpayer claims the OBBBA standard deduction, an unmarried taxpayer files as head of household, and the child meets all tests to be a CTC-qualifying child. Credit for married parents begins to phase out at $400,000 of AGI.

Chart: Urban-Brookings Tax Policy CenterDownload image