👶 美国子女税收抵免计算器（CTC）US Child Tax Credit Calculator (CTC)

使用说明与常见问题How-to & FAQ

「美国子女税收抵免计算器（CTC）」是什么？What is the US Child Tax Credit Calculator (CTC) tool?

按 IRS Schedule 8812 估算美国联邦子女税收抵免（CTC）、其他受抚养人抵免（ODC）和可退还的 ACTC，支持 2024、2025、2026 税年。估算，非税务建议。本地处理。Estimate the US federal Child Tax Credit (CTC), Credit for Other Dependents (ODC) and refundable Additional Child Tax Credit (ACTC) following IRS Schedule 8812, for tax years 2024, 2025 and 2026. Estimate, not tax advice. Processed locally.

如何使用「美国子女税收抵免计算器（CTC）」？How do I use the US Child Tax Credit Calculator (CTC) tool?

在「美国子女税收抵免计算器（CTC）」中，填写「税年」、「申报身份」、「修正调整后总收入 MAGI（$）」、「17 岁以下且有 SSN 的合格子女数」、「其他受抚养人数」等参数，结果会随输入实时计算并显示在下方。In the US Child Tax Credit Calculator (CTC): Fill in "Tax year", "Filing status", "Modified AGI (MAGI, $)", "Qualifying children under 17 with SSN", "Other dependents"; results are recalculated instantly as you type.

用的是哪年的官方数字？Which official figures are used?

均来自 irs.gov：2024 税年每名子女 $2,000、可退还部分最多 $1,700（Schedule 8812 (2024)，Rev. Proc. 2023-34）；2025 税年 $2,200、最多 $1,700 可退还（One Big Beautiful Bill Act，Schedule 8812 (2025)）；2026 税年 $2,200、最多 $1,700 可退还（Rev. Proc. 2025-32 第 4.05 节）。其他受抚养人抵免每人 $500；收入超过 $400,000（夫妻合并申报）或 $200,000（其他身份）后，每超过 $1,000（不足 $1,000 按 $1,000 计）减少 $50；可退还部分为劳动收入超过 $2,500 部分的 15%。All from irs.gov: tax year 2024 — $2,000 per child, up to $1,700 refundable (Schedule 8812 (2024), Rev. Proc. 2023-34); 2025 — $2,200, up to $1,700 refundable (One Big Beautiful Bill Act, Schedule 8812 (2025)); 2026 — $2,200, up to $1,700 refundable (Rev. Proc. 2025-32 section 4.05). The Credit for Other Dependents is $500 each; above $400,000 MAGI (married filing jointly) or $200,000 (all other statuses) the credit drops by $50 for each $1,000 or part of $1,000; the refundable part is 15% of earned income above $2,500.

怎么计算的？How is it calculated?

按 Schedule 8812 的步骤：子女数 × 每名子女金额 + 其他受抚养人 × $500，减去收入递减额；不可退还部分不超过你的税额（不填税额时假设税额足够）；可退还的 ACTC = 下列较小者：未用完的抵免、子女数 × $1,700、劳动收入超过 $2,500 部分的 15%。有 3 个以上子女时，如填写了预扣的社保和联邦医保税，会按第 II-B 部分取较大者（未计入 Schedule 1/2 和 EIC 等项目）。It follows Schedule 8812: children × the per-child amount + other dependents × $500, minus the phase-out; the non-refundable part is capped at your tax (if you leave tax blank, enough tax is assumed); the refundable ACTC is the smallest of the unused credit, children × $1,700 and 15% of earned income above $2,500. With 3 or more children, if you enter Social Security and Medicare tax withheld, Part II-B's larger-of rule is applied (Schedule 1/2 items and the EIC are not included).

结果能直接用来报税吗？Can I file with this result?

不能。这是估算，非税务建议：没有检查子女的年龄、居住、关系和 SSN 等资格条件，也不处理波多黎各收入、Form 2555 等特殊情况。请以 IRS 表格和说明或专业人士意见为准。No. It is an estimate, not tax advice: it does not check the child's age, residency, relationship or SSN tests, and it skips special cases such as Puerto Rico income or Form 2555. Rely on the IRS forms and instructions or a tax professional.

能举个计算实例吗？Can you show a worked example?

例如在「美国子女税收抵免计算器（CTC）」中填 税年 = 2025 / 2025，申报身份 = 夫妻合并申报，修正调整后总收入 MAGI（$） = 410500，17 岁以下且有 SSN 的合格子女数 = 2，其他受抚养人数 = 0，劳动收入（$） = 100000，结果区显示：税年 / 地区：2025 · 美国联邦；每名子女 CTC 上限：$2,200.00；CTC + ODC（递减前）：$4,400.00；收入递减扣减：$550.00；CTC + ODC（递减后）：$3,850.00；不可退还部分（抵减税额）：$3,850.00（假设税额足够）；可退还 ACTC：$0.00；合计可得：$3,850.00；美国联邦 · 2025 税年 · 来源：IRS…For example, entering Tax year = 2025 / 2025, Filing status = Married filing jointly, Modified AGI (MAGI, $) = 410500, Qualifying children under 17 with SSN = 2, Other dependents = 0, Earned income ($) = 100000 in the US Child Tax Credit Calculator (CTC) gives: Tax year / jurisdiction: 2025 · US federal; CTC per child (max): $2,200.00; CTC + ODC before phase-out: $4,400.00; Phase-out reduction: $550.00; CTC + ODC after phase-out: $3,850.00; Non-refundable credit (reduces tax): $3,850.00 (assumes enough tax)…

哪些输入会被检查？Which inputs are validated?

「美国子女税收抵免计算器（CTC）」会检查这些输入——「修正调整后总收入 MAGI（$）」、「劳动收入（$）」、「抵免前税额（$，可选）」、「预扣的社保与联邦医保税（$，可选，3 个以上子女时用）」：不能为负数；「17 岁以下且有 SSN 的合格子女数」：必须填写；「其他受抚养人数」：必须填写，不能为负数；绝对值超过 10¹⁵ 的数也会被拒绝。不符合时结果区显示具体提示，不会给出数字。The US Child Tax Credit Calculator (CTC) checks its inputs — "Modified AGI (MAGI, $)", "Earned income ($)", "Tax before credits ($, optional)", "Social Security + Medicare withheld ($, optional, 3+ children)": cannot be negative; "Qualifying children under 17 with SSN": required; "Other dependents": required, cannot be negative; numbers above 10¹⁵ in absolute value are rejected too. When a value fails, the result area names the problem instead of showing a number.

有哪些选项可以调整？What options can I adjust?

「美国子女税收抵免计算器（CTC）」的设置：「税年」可选 2026 / 2026、2025 / 2025、2024 / 2024（默认 2025 / 2025）；「申报身份」可选 夫妻合并申报、其他（单身、户主、分开申报等）（默认 夫妻合并申报）；「修正调整后总收入 MAGI（$）」默认 90000；「17 岁以下且有 SSN 的合格子女数」默认 2；「其他受抚养人数」默认 0；「劳动收入（$）」默认 90000；「抵免前税额（$，可选）」可留空；「预扣的社保与联邦医保税（$，可选，3 个以上子女时用）」可留空。每次生成结果都按当前设置处理。Settings in the US Child Tax Credit Calculator (CTC) — "Tax year": 2026 / 2026, 2025 / 2025, 2024 / 2024 (default 2025 / 2025); "Filing status": Married filing jointly, All other (single, head of household, separate, etc.) (default Married filing jointly); "Modified AGI (MAGI, $)" default 90000; "Qualifying children under 17 with SSN" default 2; "Other dependents" default 0; "Earned income ($)" default 90000; "Tax before credits ($, optional)" optional; "Social Security + Medicare withheld ($, optional, 3+…

计算结果可以作为最终依据吗？Can I rely on the result?

「美国子女税收抵免计算器（CTC）」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The US Child Tax Credit Calculator (CTC) uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.

「美国子女税收抵免计算器（CTC）」免费吗？需要注册吗？Is the US Child Tax Credit Calculator (CTC) free? Do I need an account?

「美国子女税收抵免计算器（CTC）」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The US Child Tax Credit Calculator (CTC) is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.