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Federal housing law

Publication 972 — Child Tax Credit

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p972.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Attention:

Publication 972, Child Tax Credit, is obsolete; we are not issuing it for tax year 2021.

We revised Schedule 8812 (Form 1040), Credit for Qualifying Children and Other Dependents, to be the sole source for figuring and reporting the child tax credit (CTC) and credit for other dependents (ODC). We merged the applicable information and worksheets from the 2020 revision of Publication 972 and the 2020 Instructions for Forms 1040 and 1040-SR into the 2021 Instructions for Schedule 8812.

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