

If you became eligible in 2021 (for example, because of the birth or adoption of a qualifying child), but didn’t receive advance Child Tax Credit payments for that qualifying child, you may claim the full amount of your allowable Child Tax Credit for that child when you file your 2021 tax return. For information about how your income could reduce the amount of (or “phase out”) Child Tax Credit that you can claim, see Q A7, Q A8, and Q A9 in Topic A: 2021 Child Tax Credit Basics.Ī11. Your Child Tax Credit may be reduced if your income exceeds certain amounts. For more information, see Topic D: Claiming the 2021 Child Tax Credit If You Don’t Normally File a Tax Return. If you are eligible for the Child Tax Credit, but don’t normally file a tax return, you need to file a 2021 tax return to claim the full amount of your credit. For information about partial refundability of the Child Tax Credit, see Q B7.

If you do not have income, and do not meet the main home requirement, you will not be able to benefit from the Child Tax Credit because the credit will not be refundable.įor information about the main home requirement for the fully refundable Child Tax Credit, see Q B6. You do not need income to be eligible for the Child Tax Credit if your main home is in the United States for more than half the year. For more information on this condition, see IRS Publication 519, U.S. The individual does not file a joint return with the individual’s spouse for tax year 2021 or files it only to claim a refund of withheld income tax or estimated tax paid.
STATES ODD NUMBER FILL UPS HOW TO
For more information about how to properly claim an individual as a dependent, see IRS Publication 501, Dependents, Standard Deduction, and Filing Information PDF.
