Federal housing law
1021 Publ 5534 (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/p5534.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Filed already?
You don’t need to take any action now if you’ve filed a 2020 tax return.
Haven’t filed yet?
File your tax return as soon as possible. For people not required to file a tax return and who didn’t file in 2019 or 2020, quickly register using the IRS Non-fler Sign-up Tool. You may qualify for the Child Tax Credit and Economic Impact Payments. This IRS tool is available through Oct. 15, 2021.
- Eligible families can receive advance
payments of up to $300 per month for each child ages 5 or under at the end of 2021 and up to $250 per month for each child ages 6 through 17 at the end of 2021.
- Payments began July 15 and will
be sent monthly through December 15 without any further action required.
- You can benefit from the credit even
if you don’t have earned income or don’t owe any income taxes.
- The tax credit includes advance
payments for 2021 only.
The American Rescue Plan Act Advance Child Tax Credit provisions include:
- The maximum Child Tax Credit
increased to $3,600 for children ages 5 or under at the end of 2021 and to $3,000 per child for children ages 6 through 17 at the end of 2021.
- The credit includes children
who are under age 18 at the end of 2021.
- Taxpayers may receive part of
their credit in 2021 before filing their 2021 tax return.
Eligible taxpayers who don’t want to receive advance payment of the 2021 Child Tax Credit can
unenroll from receiving the payments using the Child Tax Credit Update Portal.
IRS.gov/childtaxcredit2021¶
Publication 5534 (Rev. 10-2021) Catalog Number 38425P Department of the Treasury Internal Revenue Service www.irs.gov