Child Tax Credit Calculator (2019 Rules)

Estimate your tax credit based on the official 2019 income phase-out rules.

What is calculating child tax credit using 2019 income?

Calculating the Child Tax Credit (CTC) using 2019 income involves determining your eligibility and total credit amount based on the specific tax laws enacted by the Tax Cuts and Jobs Act (TCJA) for that year. For 2019, the credit was a significant benefit for families, offering up to $2,000 per qualifying child. However, the full amount was subject to income limitations. This calculator is specifically designed for taxpayers who might be amending a 2019 return, verifying their original filing, or for historical financial analysis. It is not applicable for current tax years, which have different rules.

Anyone who filed a tax return for 2019 with at least one dependent child under age 17 should use this calculator to understand their potential credit. A common misunderstanding is confusing the 2019 rules with the temporarily expanded credit from 2021; the income thresholds and credit amounts are substantially different.

2019 Child Tax Credit Formula and Explanation

The calculation for the 2019 Child Tax Credit is a multi-step process. First, the maximum potential credit is determined. Then, your Modified Adjusted Gross Income (MAGI) is compared against a specific threshold based on your filing status. If your income exceeds this threshold, the credit is reduced. The reduction is $50 for every $1,000 (or fraction thereof) your income is over the limit.

Formula: Final Credit = (Number of Children × $2,000) – Reduction Amount

Reduction Amount = CEILING((MAGI – Income Threshold) / 1000) × $50

Calculation Variables (2019 Rules)

Variable	Meaning	Unit	Typical Range
MAGI	Modified Adjusted Gross Income	USD ($)	$0 – $500,000+
Income Threshold	The income level where the credit begins to phase out.	USD ($)	$200,000 or $400,000
Number of Children	Number of dependents under age 17 in 2019.	Count (integer)	1 – 10+
Reduction Rate	Amount the credit is reduced per $1,000 over the threshold.	USD ($)	$50

Practical Examples

Example 1: Below the Income Threshold

A Head of Household filer with two qualifying children and a 2019 MAGI of $85,000.

• Inputs: Filing Status=Single/HoH, MAGI=$85,000, Children=2.
• Units: All monetary values are in USD.
• Calculation: The income of $85,000 is below the $200,000 threshold, so there is no reduction. The potential credit is 2 children × $2,000/child = $4,000.
• Result: The final credit is $4,000.

Example 2: Above the Income Threshold

A couple Married Filing Jointly with one child and a 2019 MAGI of $415,500.

• Inputs: Filing Status=Married Filing Jointly, MAGI=$415,500, Children=1.
• Units: All monetary values are in USD.
• Calculation:
  1. Potential Credit: 1 child × $2,000 = $2,000.
  2. Income over threshold: $415,500 – $400,000 = $15,500.
  3. Number of $1,000 increments: CEILING($15,500 / 1000) = 16.
  4. Credit Reduction: 16 × $50 = $800.
  5. Final Credit: $2,000 – $800 = $1,200.
• Result: The final credit is $1,200.

How to Use This 2019 Child Tax Credit Calculator

Follow these simple steps to determine your estimated credit:

1. Select Filing Status: Choose the filing status you used on your 2019 tax return. Select “Married Filing Jointly” if applicable; all other filers (Single, Head of Household, Married Filing Separately) should use the first option.
2. Enter MAGI: Input your Modified Adjusted Gross Income for the 2019 tax year. This is the primary value used for calculating child tax credit phase-outs.
3. Enter Number of Children: Provide the number of children who were considered a “qualifying child” for the 2019 tax year (e.g., under 17, your dependent).
4. Interpret Results: The calculator automatically updates to show your potential credit, any reduction due to income, and your final estimated credit. The bar chart provides a visual comparison of your potential vs. actual credit.

Find more detailed tax resources with our Tax Planning Guide.

Key Factors That Affect the 2019 Child Tax Credit

• Modified Adjusted Gross Income (MAGI): This is the most critical factor. Higher incomes can reduce or eliminate the credit entirely.
• Filing Status: Married couples filing jointly have a higher income threshold ($400,000) than other filers ($200,000).
• Number of Qualifying Children: The maximum credit is directly proportional to the number of eligible children.
• Child’s Age: The child must have been under age 17 at the end of the 2019 tax year.
• Child’s Residency and Relationship: The child must meet specific relationship, residency, and support tests to be claimed as your dependent.
• Social Security Number: Both the taxpayer and the qualifying child must have a Social Security Number valid for employment.

Considering future earnings? Try our Future Value Calculator.

Frequently Asked Questions (FAQ)

1. What was the maximum Child Tax Credit in 2019?

The maximum credit was $2,000 per qualifying child.

2. What were the income limits for the Child Tax Credit in 2019?

The credit started to phase out for taxpayers with a Modified Adjusted Gross Income (MAGI) above $200,000 for most filers and $400,000 for those married filing jointly.

3. Is this calculator valid for the current tax year?

No. This calculator is strictly for the 2019 tax year. Tax laws, credit amounts, and income thresholds have changed since then. You should not use these results for current tax filings.

4. What is the difference between a “qualifying child” and just any dependent?

For the 2019 Child Tax Credit, a “qualifying child” had to meet specific criteria, including being under the age of 17 at the end of the year. Other dependents (like older children or relatives) might have qualified you for the separate, smaller Credit for Other Dependents. See our guide on the Credit for Other Dependents for more info.

5. What does “fraction thereof” mean in the reduction calculation?

It means that even if your income is only partially into the next $1,000 block over the threshold, it is treated as a full block for reduction purposes. For example, being $1,001 over the limit results in the same reduction as being $2,000 over.

6. Was the 2019 Child Tax Credit refundable?

Partially. Up to $1,400 of the credit per child could be refundable for eligible taxpayers through the Additional Child Tax Credit (ACTC), provided they had at least $2,500 in earned income. This calculator focuses on the total non-refundable credit calculation.

7. Can I use my Adjusted Gross Income (AGI) instead of MAGI?

For most taxpayers, AGI and MAGI are the same. However, MAGI adds back certain deductions to AGI. For the most accurate calculation, you should use your MAGI as determined on your 2019 tax return. Check out our AGI vs. MAGI explainer to learn more.

8. Where can I find my 2019 income information?

You can find your AGI on line 8b of your 2019 Form 1040 tax return. This is a good starting point for estimating your MAGI.