2021 Child Tax Credit and Advance Child Tax Credit Payments — Topic D: Calculation of Advance Child Tax Credit Payments

A1. We will determine your advance Child Tax Credit payment amounts by estimating the amount of the Child Tax Credit that you will claim on your 2021 tax return during the 2022 tax filing season.

Our estimate of your 2021 Child Tax Credit is based on information shown on your processed 2020 tax return. If we have not processed your 2020 tax return when we determine the amount of your advance Child Tax Credit payment for any month starting July, we will estimate the amount of your 2021 Child Tax Credit based on information shown on your 2019 tax return (including information you entered into the Non-Filer tool on IRS.gov in 2020). Once we have processed your 2020 return, we will recalculate your advance Child Tax Credit payments and adjust any remaining monthly payments.

Note: Advance Child Tax Credit payment amounts do not include the $500 Credit for Other Dependents, which is not refundable. For more information about the Credit for Other Dependents, see IRS Publication No. 972, Child Tax Credit and Credit for Other Dependents PDF.

A2. Your total advance Child Tax Credit payment amounts will equal half of the amount of your estimated 2021 Child Tax Credit. This amount is then divided into monthly advance payments to you.

As a result:

  • For each of your qualifying children age 5 or younger, generally you will receive $300. That is determined by dividing $3,600 in half, which is $1,800. Six monthly payments of $300 will provide you with $1,800.
  • For each of your qualifying children ages 6 to 17, generally you will receive $250. That is determined by dividing $3,000 in half, which is $1,500. Six monthly payments of $250 will provide you with $1,500.