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Federal housing law

0721 Publ 5534-F (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/p5534f.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


IRS.gov/childtaxcredit2021

You don’t need a permanent address to receive advance payments.

You qualify for advance Child Tax Credit payments if you have a qualifying child . Also, you — or your spouse, if married filing a

joint return — must have your main home in one of the 50 states or the District of Columbia for more than half the year.

Your main home can be any location where you regularly live.

For this credit, in addition to a house, apartment or mobile home, a qualifying home can also be a shelter, temporary lodging or

other location and doesn’t need to be the same physical location throughout the taxable year.

If you aren’t sure you’re eligible or need to submit information to the IRS, these online tools can help.

IRS your information previously.

to unenroll from advance payments and to provide or update your bank account information.

Publication 5534-F (7-2021) Catalog Number 49432K Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

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