Federal housing law
0122 Publ 5478 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5478.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
IRS.gov/freefile¶
IRS Free File partners’ online software is available to qualifying taxpayers with an income of $73,000 or less in 2021.
There are eight products in English and two in Spanish.
Visit www.irs.gov/ FreeFile and use the Online Software Lookup tool to find an IRS Free File partner.
Use IRS Free File to claim the 2021 Recovery Rebate Credit and reconcile advance Child…¶
❯ In 2021, the IRS issued a third round of Economic Impact Payments .
The third payments were up to $1,400 per eligible person and $1,400 per qualifying dependent. People who did not get the full amount of the third payment may be eligible to claim a Recovery Rebate Credit on their 2021 return.
❯ Taxpayers will reconcile their advance Child Tax Credit payments with
the Child Tax Credit they can claim on their 2021 tax returns.
❯ To help taxpayers file accurately, in early 2022, the IRS will send:
Letter 6419 with the total amount of advance Child Tax Credit payments issued during 2021
Letter 6475 with the total amount of the third stimulus payment issued during 2021.
Working families can also use IRS Free File to claim the Earned Income Tax Credit, which provides a refundable tax credit based on income and family size. Individuals without a qualifying child may also be able to claim the EITC.
Publication 5478 ( Rev. 1-2022) Catalog Number 75260A Department of the Treasury Internal Revenue Service www.irs.gov