These FAQs were released to the public in Fact Sheet 2022-28PDF, April 27, 2022. The American Rescue Plan Act (ARPA) of 2021 expanded the Child Tax Credit (CTC) for tax year 2021 only. These Child Tax Credit frequently asked questions focus on information needed for the tax year 2021 tax return. Do not call the IRS. Our phone assistors don't have information beyond what's available on IRS.gov. Topic A: 2021 Child Tax Credit Basics Topic B: Eligibility Rules for Claiming the 2021 Child Tax Credit on a 2021 Tax Return Topic C: Reconciling Advance Child Tax Credit Payments and Claiming the 2021 Child Tax Credit on Your 2021 Tax Return Topic D: Claiming the 2021 Child Tax Credit If You Don’t Normally File a Tax Return Topic E: Commonly Asked Immigration-Related Questions Topic F: Commonly Asked Filing Season Questions Previous Updates to FAQs Fact Sheet 2022-06PDF, January 31, 2022
