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Federal housing law

Publication 5534-B — Advanced Payments of the 2021 Child Tax Credit - The Basics

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/p5534b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


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.

Exceptions & meaning →

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.

Exceptions & meaning →

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.

Exceptions & meaning →

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 .

Exceptions & meaning →

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

Publication 5534-B (6-2021) Catalog Number 38828A Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

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