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.
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