19

Advance Payments of the 2021 Child Tax Credit

THE BASICS

WHAT?

For tax year 2021, families claiming the Child Tax Credit will receive:

Up to $3,000 per qualifying child between the ages of 6 and 17 at the end of 2021
Up to $3,600 per qualifying child under age 6 at the end of 2021

The total of the advance payments will be up to 50 percent of the Child Tax Credit.

WHO?

The maximum credit is available to taxpayers with a modified adjusted gross income of:

$75,000 or less for single filers and married persons filing separate returns,
$112,500 or less for heads of household, and
$150,000 or less for married couples filing a joint return and qualifying widows and widowers.

Eligible taxpayers don't need to take any action now other than to file their 2020 tax return if they haven't done so. Taxpayers can benefit from the credit even if they don't have earned income or don't owe any income taxes.

WHEN?

Advance payments of the 2021 Child Tax Credit will be made monthly from July 15 through December 15 to eligible taxpayers who have a main home in the United States for more than half the year.

HOW?

Advance payments will be calculated and paid automatically.
Eligible taxpayers who don't want to receive advance payment of the 2021 Child Tax Credit can unenroll from payments.
Eligible taxpayers who don't normally file a tax return can register for the monthly advance payments using the Non-filer Sign-up Tool.

Visit IRS.gov/childtaxcredit2021 for more information and to access the online tools.