Federal housing law
0621 Publ 5534-A-1 (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/p5534a1.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
2021 Advance¶
- Eligible families can receive advance payments of up
to $300 per month for each child under age 6 and up to $250 per month for each child age 6 and above.
- Payments begin 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 credit includes children who turn age 17 in 2021.
The tax credit is expanded to include advance pay ments for 2021 only.
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, visit the special IRS Non-filer Sign-up Tool for more details and quickly register. You may qualify for the Child Tax Credit and Economic Impact Payments.
Eligible taxpayers who don’t want to receive advance payment of the 2021 Child Tax Credit will have the opportunity to unenroll from receiving the payments.
IRS.gov/childtaxcredit2021¶
Publication 5534-A-1 (6-2021) Catalog Number 39227T Department of the Treasury Internal Revenue Service www.irs.gov