Credits change refunds more than brackets do for many households. Tax Year 2026 CTC and EITC amounts come from IRS Rev. Proc. 2025-32 (with OBBBA permanence/updates to the Child Tax Credit). An educational calculator can apply those dollars transparently—but it cannot certify that a child qualifies or that a return is complete.

Start with $2,200 × qualifying children. Reduce for MAGI above $200,000 ($400,000 joint) by $50 per $1,000 step. Nonrefundable CTC stops at tax liability; remaining credit may become Additional Child Tax Credit up to $1,700 per child, limited by earned-income rules.

EITC rises with earned income until a plateau, then phases out as AGI (or earned income, if larger) climbs. The TY2026 maximum with three or more children is $8,231. Investment income above $12,200 zeros the credit in the IRS parameter set we encode.

Shared custody, ITIN issues, banned-claim rules, and state credits are out of scope. If software disagrees, trust Form 1040 instructions and Schedule 8812 / Pub 596 over any worksheet.