2021 Child Tax Credit and Advance Child Tax Credit Payments — Topic I: U.S. Territory Residents and Advance Child Tax Credit Payments

These updated FAQs were released to the public in Fact Sheet 2022-29PDF, May 20, 2022.

A1. No.  You were not eligible to receive advance Child Tax Credit payments, but you may be eligible to claim the Child Tax Credit for your qualifying children on your:

For additional information, please visit IRS.gov or see the instructions for Form 1040-PR or Form 1040-SSPDF. Or, if you file another 1040 series form with the IRS, see Schedule 8812 (Form 1040) and the Schedule 8812 Instructions.

A2. The maximum Child Tax Credit amount for 2021 has increased from $2,000 to $3,000 for children who are ages 6 through 17 ($3,600 for children ages 5 and under) at the end of 2021. You may claim this increased credit even if you don’t have earnings or pay U.S. social security taxes. The requirement to have 3 qualifying children was removed starting in 2021, and you need only one qualifying child to claim the Child Tax Credit on: 

A3. You may have been eligible for advance Child Tax Credit payments with your U.S. territory tax agency. Please contact your local territory tax agency for additional information about any advance payments and other changes to the Child Tax Credit.

A4. Citizenship or residency status in the Freely Associated States, by itself, does not entitle you to advance Child Tax Credit payments or the Child Tax Credit. If your main home was in the 50 states or the District of Columbia for more than half the year, you may  be eligible for the Child Tax Credit and may have been eligible for an advance payment of this credit with the IRS. 

If you’re a resident of Puerto Rico, you may be eligible for the Child Tax Credit with the IRS, but you were not eligible for advance payments of this credit. 

If you are a resident of American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands, you may have been eligible for advance Child Tax Credit payments with your U.S. territory tax agency. Please contact your local territory tax agency for additional information about any advance payments and other changes to the Child Tax Credit.