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Federal housing law

0223 Publ 5534-H (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/p5534h.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


IRS.gov/ChildTaxCredit

If you don’t normally file a tax return, but you’re eligible for the Child Tax Credit, you can still claim the 2021 Child Tax Credit by filing a 2021 tax return

  • even if you had no income in 2021. Advance payments sent in 2021 were not the full amount of the credit.

The 2021 Child Tax Credit is $3,600 for each qualifying child who was under age 6 in 2021 and $3,000 for each child who was age 6 to 17 in 2021.

If you’re eligible to claim the 2021 Child Tax Credit, you must file a tax return by April 15, 2025, to claim the refund.

IRS Volunteer Income Tax Assistance (VITA) is a great option for people who are only filing a tax return to claim the 2021 Child Tax Credit.

Visit www.IRS.gov/VITA to find the site nearest you and a list of what to bring.

See the special section on IRS.gov about claiming the Child Tax Credit if you aren’t required to file a tax return.

Learn more at 2021 Child Tax Credit Frequently Asked Questions.

Publication 5534-H (Rev. 2-2023) Catalog Number 92759S Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

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