There have been important changes to the Child Tax Credit that will help many families receive advance payments. The American Rescue Plan Act (ARPA) of 2021 expands the Child Tax Credit (CTC) for tax year 2021 only. Below are frequently asked questions about the Advance Child Tax Credit Payments in 2021, separated by topic. Do not call the IRS. Our phone assistors don't have information beyond what's available on IRS.gov. Topic A: General Information Topic B: Eligibility for Advance Child Tax Credit Payments and the 2021 Child Tax Credit Topic C: Calculation of the 2021 Child Tax Credit Topic D: Calculation of Advance Child Tax Credit Payments Topic E: Advance Payment Process of the Child Tax Credit Topic F: Updating Your Child Tax Credit Information During 2021 Topic G: Receiving Advance Child Tax Credit Payments Topic H: Reconciling Your Advance Child Tax Credit Payments on Your 2021 Tax Return Topic I: U.S. Territory Residents and Advance Child Tax Credit Payments Topic J: Unenrolling from Advance Payments Topic K: Verifying Your Identity to Manage your Payments Topic L: Assisting Individuals to Enroll for Advance Child Tax Credit Payments Topic M: Commonly Asked Shared-Custody Questions Topic N: Commonly Asked Immigration-Related Questions Topic O: Returning a Payment
