The American Rescue Plan Act of 2021 increased the amount of the Child Tax Credit for most taxpayers from $2,000 to $3,000 for the 2021 taxable year only.   The credit is increased to $3,600 if a qualifying child was under 6 years at the end of 2021.

Yes, it’s not too late. Even if you missed filing your 2021 taxes by the tax deadline in April 2022, you still have time to get the Child Tax Credit if you are eligible.  There are 2 options for claiming it:

(1) File a simple return to claim the Child Tax Credit and stimulus money. This option is a good choice for people with lower incomes who want a quick and easy way to claim the Child Tax Credit and stimulus payments.  This option is only available if you aren’t required to file a 2021 tax return (usually, earning less than $12,500 single or $25,000 married).

(2) File a full tax return, even though the tax deadline for filing 2021 taxes has passed. If you’re expecting to get a refund, the good news is that there is no penalty for failure to file if you are due a refund. However, you cannot obtain a refund without filing a tax return. If you wait too long to file, you may risk losing the refund altogether.

Go to https://www.childtaxcredit.gov for more information about options for filing.

To be eligible, you need to have a qualifying child and meet some income rules (explained in other questions).   Generally a child qualifies you for the credit if the child meets these rules:

• The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or any descendant of any of them.
• The child was no older than 17 at the end of 2020.
• The child did not provide over half of his or her own support for 2020.
• The child lived with you for more than half of 2020 (some exceptions apply).
• The child is claimed as a dependent on your tax return.
• The child does not file a joint tax return for the year.
• The child was a U.S. citizen, U.S. National or a U.S. resident alien.
• The child has a Social Security number.

The IRS has developed an Advanced Tax Credit Eligibility Assistant Tool to help people figure out whether they may be eligible.

The adjusted gross income in 2021 must be under $75,000 for single filers, under $150,000 for married filing jointly, and under $112,000 for head of household filers.  Phase out begins if you earn above these amounts.

There are no earned income requirements for 2021.  You are eligible to receive the child tax credit even if you do not have income or just have a little income from Social Security, as long has you have a qualifying child.

Yes, children born or adopted in 2021 are eligible for the Child Tax Credit.

You should provide that information to the IRS when you file a 2021 tax return this year. Go to https://www.childtaxcredit.gov/ for more information about filing.

If your child lived with the other parent in 2021 you are probably not eligible for the 2021 Child Tax Credit. If you have a custody or divorce court order which includes provisions about who gets to claim dependents, please consult an attorney.

Yes, if you are a legal resident of the U.S. and pay taxes and have a Social Security number or an Individual Taxpayer Identification number (ITIN) you are eligible to receive the Child Tax Credit for your children who are U.S citizens.

The increased amounts and advanced payments of the Child Tax Credit are for the 2021 tax year only.

If you are eligible to receive the Child Tax Credit for 2021, but did not get the advance payments, you should file a 2021 tax return to claim your entire credit. Go to https://www.childtaxcredit.gov/ for more information about filing.

If you received advance Child Tax Credit payments in 2021, the IRS sent you Letter 6419. The letter has the amount of the advance Child Tax Credit disbursed to you in 2021. The IRS began sending these letters in December 2021. Letter 6419 is the official document that details what you need to report for your advance Child Tax Credit payment when you complete your 2021 tax return.

Even without the letter, you can check the amount of the payments sent to you by using your Online Account available on the IRS website.

If you already received IRS Letter 6419, please review it. Letter 6419 has the amount of the payments and where the advance Child Tax Credit payments were sent.

Your Online Account available on the IRS website also has payment information, so that you can check the amount of the advanced payments sent to you.

To start a payment trace, mail or fax a completed IRS form 3911 Taxpayer Statement Regarding Refund. You should still file your 2021 tax return and claim the amount you are eligible to receive. If you live in West Virginia, you mail the form to the Department of the Treasury, Internal Revenue Service Center, Kansas City MO 64999-0002.

Yes. If you’re eligible but did not receive any monthly advance Child Tax Credit payments in 2021, you can still get a lump-sum payment by claiming the Child Tax Credit on your 2021 federal income tax return filed during the 2022 tax filing season.  Go to https://www.childtaxcredit.gov/ for more information about filing.

You may also be eligible to claim other credits on your 2021 federal income tax return if you file a full return. These include:

• The 2021 Recovery Rebate Credit – if you didn’t receive the total amount of third-round Economic Impact Payments for which you were eligible.
• The Earned Income Tax Credit – if you had any earned income during 2021.
• The Child and Dependent Care Credit – if you paid someone to care for your child or other qualifying person so you could work or look for work.

Complete IRS Form 3911 Taxpayer Statement Regarding Refund. Send it to the IRS.  If you live in West Virginia, you mail the form to the Department of the Treasury, Internal Revenue Service Center, Kansas City MO 64999-0002.

Your advance Child Tax Credit payments were recalculated after the IRS processed your 2020 tax return or after you provided additional information on the Child Tax Credit portal. The IRS adjusted your remaining payments in 2021 to increase or decrease the total amount of your advance Child Tax Credit payments disbursed to you in 2021.

If you have a custody or divorce court order which includes provisions about who gets to claim dependents, please consult an attorney.

If you will not claim the child for 2021, but you received the advanced payments in 2021, you may have to pay back the advance payment money.  It depends on the situation. Individuals making less than $40,000 ($60,000 for couples filing jointly) in 2021 who receive an overpayment of the credit can qualify for repayment protection.  You should consult a tax professional or an attorney. You can also find more information on the IRS website.

Your advance Child Tax Credit payments were based on the child you claimed for the Child Tax Credit on your 2020 tax return (or 2019, if your 2020 tax return had not been processed). To receive the credit, you should file your tax 2021 tax return and claim your eligible child. Go to https://www.childtaxcredit.gov/ for more information about filing.

Advance Child Tax Credit payment were not reduced for overdue taxes from previous years for other federal or state debts that you owed. Advance Child Tax Credits were not offset, if your spouse or you owed past due child support. However, advance Child Tax Credit payments were not exempt from garnishment by non-federal creditors under law.

If you file a joint 2021 tax return with your spouse and receive a refund, any remaining Child Tax Credit amounts included in your refund may be subject to offset for tax debts or other federal or state tax debts your spouse owes. You can file form 8379 Injured Spouse Allocation with your 2021 paper tax return to make sure your credit is not garnished.

If you received a total amount of advance Child Tax Credit payments that exceeds the amount of Child Tax Credit that you can properly claim on your 2021 tax year, you may need to repay the IRS some or all that excess payment. You can find more information on the IRS website.

The amount of the advance Child Tax Credit payment that you received during 2021 is based on the IRS’s estimate of the Child Tax Credit amount that you properly would have been allowed for the 2021 tax year.

Some taxpayers may qualify for repayment protection for filers based on their income in 2021. You will not qualify for any repayment protection if you modified adjusted income AGI is at above the amounts listed below based on the filing status on your 2021 tax return.

• $120,000 if you are married filing a joint tax return or filing as a qualifying widow or widower;
• $100,000 if you are filing as head of household; and
• $80,000 if you are a single filer or are married and filing a separate tax return.

You qualify for full repayment protection and will not need to pay any excess amount of your advance Child Tax Credit payments if your main home was in the United States for more than half of 2021 and your modified adjusted gross income (AGI) for 2021 is at or below the following amounts based on the filing status of your 2021 tax return.

• $60,000 if you are married and filing joint return or filing as a qualifying widow or widower;
• $50,000 if you are filing as head of household; and
• $40,000 if you are a single filer or married filing a separate return. Your repayment protection may be limited if your modified AGI exceeds these amounts and hour main home was not in the United States for more than half of 2021.

Most of the individuals who need to repay advance Child Tax Credit payments with satisfy that balance through a reduction of your federal income tax refund.  If you still owe, please seek legal advice.

Yes, it’s not too late. Even if you missed filing your 2021 taxes by April of this year, you still have time to get the Child Tax Credit if you are eligible.  There are 2 options:

(1) File a simple return to claim the Child Tax Credit and stimulus money, if you haven’t gotten it. This option is a good choice for people with lower incomes who want a quick and easy way to claim the Child Tax Credit and stimulus payments.  This option is only available if you aren’t required to file a 2021 tax return (usually, earning less than $12,500 single or $25,000 married).

(2) File a tax return, even though the tax deadline for filing 2021 taxes has passed. If you’re expecting to get a refund, the good news is that there is no penalty for failure to file if you are due a refund. However, you cannot obtain a refund without filing a tax return. If you wait too long to file, you may risk losing the refund altogether.

Go to https://www.childtaxcredit.gov/ for more information about filing.

If you want to file online, childtaxcredit.gov provides information about options for filing for free.

Yes, you should still file your 2021 tax return. Taxpayers generally do not need to wait for their 2020 return to be fully processed to file their 2021 tax returns and can file when they are ready.

Generally, refunds are sent 21 days after electronic filing if you choose direct deposit.