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Cumulative through December 31, 2021 Married filing a joint return Married filing separate returns Head of household Qualifying Widow/WidowerQ [ 1 ] S e c t i o n 9 6 1 1 ( a ) o f t h e A m e r i c a n R e s c u e P l a n A c t o f 2 0 2 1 ( A c t ) , P u b l i c L a w 1 1 7 - 2 , 1 3 5 S t a t . 4 ( M a r c h 1 1 , 2 0 2 1 ) , a m e n d e d t h e C h i l d
T a x C r e d i t ( C T C ) r u l e s u n d e r s e c t i o n 2 4 o f t h e I n t e r n a l R e v e n u e C o d e ( C o d e ) f o r t a x a b l e y e a r 2 0 2 1 . F o r t a x p a y e r s w h o h a v e a p r i n c i p a l
p l a c e o f a b o d e i n t h e U . S . f o r m o r e t h a n h a l f t h e y e a r o r w h o a r e b o n a f i d e r e s i d e n t s o f P u e r t o R i c o f o r t h e y e a r , t h e A c t m a d e t h e C T C f u l l y
r e f u n d a b l e . T h e A c t i n c r e a s e d t o a g e 1 7 t h e m a x i m u m a g e f o r w h i c h a c h i l d m a y b e a q u a l i f y i n g c h i l d f o r t h e C T C . T h e A c t a l s o i n c r e a s e d t h e
m a x i m u m a m o u n t o f t h e C T C f r o m $ 2 , 0 0 0 t o $ 3 , 6 0 0 f o r q u a l i f y i n g c h i l d r e n u n d e r a g e 6 a n d t o $ 3 , 0 0 0 f o r o t h e r q u a l i f y i n g c h i l d r e n u n d e r
a g e 1 8 . S p e c i a l r u l e s a r e p r o v i d e d f o r U . S . T e r r i t o r i e s a n d t h e i r r e s i d e n t s .
T h e C T C p h a s e s o u t i n t w o d i f f e r e n t s t e p s b a s e d o n t h e t a x p a y e r s m o d i f i e d a d j u s t e d g r o s s i n c o m e ( m o d i f i e d A G I ) i n 2 0 2 1 .
T h e f i r s t $ 1 , 6 0 0 o f t h e C T C p e r q u a l i f y i n g c h i l d u n d e r a g e 6 a n d t h e f i r s t $ 1 , 0 0 0 p e r q u a l i f y i n g c h i l d a g e 6 t h r o u g h 1 7 p h a s e o u t s e q u e n t i a l l y
a t a r a t e o f $ 5 0 p e r $ 1 , 0 0 0 ( o r p a r t t h e r e o f ) o f m o d i f i e d A G I i n e x c e s s o f a t h r e s h o l d b a s e d o n t h e t a x p a y e r s f i l i n g s t a t u s . T h e m o d i f i e d
A G I t h r e s h o l d i s $ 1 5 0 , 0 0 0 f o r m a r r i e d j o i n t f i l e r s o r q u a l i f y i n g w i d o w s o r w i d o w e r s , $ 1 1 2 , 5 0 0 f o r h e a d o f h o u s e h o l d f i l e r s , a n d $ 7 5 , 0 0 0 f o r
a l l o t h e r f i l e r s . T h e r e m a i n d e r o f t h e C T C , p l u s a n y a m o u n t o f n o n - r e f u n d a b l e $ 5 0 0 c r e d i t f o r o t h e r d e p e n d e n t s , i s f u r t h e r r e d u c e d b y $ 5 0
f o r e a c h $ 1 , 0 0 0 ( o r p a r t t h e r e o f ) t h a t e x c e e d s $ 2 0 0 , 0 0 0 ( $ 4 0 0 , 0 0 0 f o r m a r r i e d t a x p a y e r s f i l i n g a j o i n t r e t u r n ) o f m o d i f i e d A G I . L a r g e r
f a m i l i e s f o l l o w a m o d i f i e d p h a s e o u t r u l e t h a t e x t e n d s t h e A G I r a n g e o f t h e p h a s e o u t .
S e c t i o n 9 6 1 1 ( b ) ( 1 ) o f t h e A c t a d d e d s e c t i o n 7 5 2 7 A t o t h e C o d e . S o l e l y f o r 2 0 2 1 , s e c t i o n 7 5 2 7 A ( a ) r e q u i r e s t h e S e c r e t a r y o f t h e T r e a s u r y
t o e s t a b l i s h a p r o g r a m f o r m a k i n g p e r i o d i c a d v a n c e p a y m e n t s o f t h e C T C , t h e t o t a l a m o u n t o f w h i c h e q u a l s t h e t a x p a y e r s a n n u a l a d v a n c e
a m o u n t . T h e a n n u a l a d v a n c e a m o u n t o f a t a x p a y e r i s t h e a m o u n t e s t i m a t e d b y t h e S e c r e t a r y a s b e i n g e q u a l t o 5 0 p e r c e n t o f t h e C T C t h a t
w o u l d b e a l l o w e d t o t h e t a x p a y e r f o r 2 0 2 1 b a s e d o n i n f o r m a t i o n r e p o r t e d o n t h e t a x p a y e r s 2 0 2 0 F e d e r a l i n c o m e t a x r e t u r n ( o r t h e i r 2 0 1 9
r e t u r n i f t h e 2 0 2 0 r e t u r n i s n o t a v a i l a b l e ) . T h e I n t e r n a l R e v e n u e S e r v i c e ( I R S ) d i s b u r s e d t h e s e a d v a n c e p a y m e n t s f r o m J u l y t o D e c e m b e r o f
2 0 2 1 . T h e t a x p a y e r m u s t f i l e a T a x Y e a r 2 0 2 1 r e t u r n t o c l a i m t h e r e m a i n d e r o f t h e i r C T C ( i f a n y ) . T a x p a y e r s c o u l d u s e a d e s i g n a t e d I R S
o n l i n e t o o l , r e f e r r e d t o a s t h e C h i l d T a x C r e d i t U p d a t e P o r t a l , t o o p t o u t o f a d v a n c e p a y m e n t s . A t a x p a y e r s F e d e r a l i n c o m e t a x i s
i n c r e a s e d , d o l l a r - f o r - d o l l a r , i f t h e i r t o t a l C T C a d v a n c e p a y m e n t s d u r i n g 2 0 2 1 e x c e e d t h e a m o u n t o f t h e C T C t o w h i c h t h e y a r e e l i g i b l e f o r
t h a t y e a r . H o w e v e r , s a f e h a r b o r r u l e s m a y r e d u c e t h e a d d i t i o n a l i n c o m e t a x o w e d d e p e n d i n g o n t h e t a x p a y e r s m o d i f i e d A G I . 8 NOTE: Details may not add to totals because of rounding. Number of
qualifying children All payments, total Filing
status [2] Count of
payments [3]
Single [4] [ 4 ] A t a x p a y e r w i t h a q u a l i f y i n g c h i l d m u s t u s e t h e f i l i n g s t a t u s o f S i n g l e i n s t e a d o f H e a d o f H o u s e h o l d i f , f o r e x a m p l e , t h e t a x p a y e r d i d
n o t p a y m o r e t h a n h a l f t h e c o s t o f k e e p i n g u p a h o m e f o r t h e y e a r . [ 2 ] F i l i n g s t a t u s c o m e s f r o m t h e T a x Y e a r 2 0 1 9 o r 2 0 2 0 r e t u r n u s e d t o d e t e r m i n e a n i n d i v i d u a l s e l i g i b i l i t y f o r a n d a m o u n t o f t h e
a d v a n c e C T C p a y m e n t s . F o r i n d i v i d u a l s i n i t i a l l y d i s b u r s e d a p a y m e n t b a s e d o n T a x Y e a r 2 0 1 9 r e t u r n i n f o r m a t i o n a n d l a t e r d i s b u r s e d a
p a y m e n t b a s e d o n T a x Y e a r 2 0 2 0 r e t u r n i n f o r m a t i o n , t h e i n d i v i d u a l ' s f i l i n g s t a t u s a n d n u m b e r o f q u a l i f y i n g c h i l d r e n a r e a s s o c i a t e d w i t h t h e
i n d i v i d u a l s T a x Y e a r 2 0 2 0 r e t u r n i n f o r m a t i o n . SOURCE: IRS, RAAS, May 2022G [3] The numbers shown reflect advance CTC payments disbursed during 2021 to eligible recipients based on taxpayer account
information. In the table, payments refer to the number of primary payment recipients that received one or more advance CTC payment
during 2021. The table includes payments issued in each monthly payment wave, as well as any payments made outside of the monthly
payment, such as replacements for undeliverable payments. If a tax unit filed a joint return and each spouse received part of a payment, then
this table counts that as a single payment, and the dollar amounts < of the partial payments to the spouses are
added together. For example, if two spouses who filed jointly each received $750 in payments during the year, then this table reports
a single payment of $1,500. If a married couple received advance CTC payments based on a Tax Year
2019 joint return and then later based on a Tax Year 2020 joint return and if the couple changed which spouse was listed as the
primary (secondary) filer across the two returns, this table reports a single payment. 2 I O c c B
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