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.
Use the Eligibility Assistant to see if you’re eligible for the payments.
Use the Non-filer Sign-up Tool to submit basic information if you aren’t required to file a tax return and haven’t given the
IRS your information previously.
- Use the Child Tax Credit Update Portal to check if you’re enrolled for the advance payments. You may also use this tool
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