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2021 Advance Child Tax Credit Payments: The July–December Program
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Historical coverage — 2021. This article explains a past relief measure. It is not an announcement of a new payment or a current application offer.
How the Monthly Payments Worked
The 2021 advance Child Tax Credit program sent eligible households part of their estimated annual credit in monthly installments from July through December. It was a temporary payment arrangement for the 2021 tax year.
The IRS’s December 2021 announcement described monthly amounts of up to $300 for each qualifying child under 6 and up to $250 for each qualifying child ages 6 through 17. Income and other eligibility requirements affected the amount.
Corrections to the Earlier Article
The earlier article’s simplified income ranges and description of children “under 17” did not adequately describe the enhanced 2021 rules. Eligibility cannot be reduced to a single income threshold that applies to every household and component of the credit.
What This Means Today
The IRS explains that the advances represented up to half of the estimated 2021 credit. Households reconciled advance payments with their 2021 tax return. That historical arrangement does not establish a current $300 monthly payment.
For another tax year, use the rules and instructions for that year. Keep IRS letters and return records if you need to resolve a past payment issue, and seek individual tax advice when necessary.
Useful Next Steps
Sources
- IRS: advance Child Tax Credit payments in 2021
- IRS bulletin IR-2021-249: final 2021 advance Child Tax Credit payment
Independent educational coverage. We are not affiliated with SSA. This article does not determine eligibility or replace advice about an individual claim.