Changes to Federal Child Tax Credit


                                                                     Previous Years    2021

            Per child under 17 years old      ………… $2,000.00        n/a
              Per child under 6 years old                   n/a                $3,600.00
                   Per child 6 -16 years old     …………  n/a                $3,000.00

Taxpayer qualifications, Modified Adjusted Gross Income:                                

  • $75,000 or less for single taxpayer;
  • $112,500 or less for head-of-household; or
  • $150,000 or less for jointly-filing married couples or qualified widows/widowers.                                  

The credit is refundable. This means that you get the money even if you neither owed no tax nor paid no tax during the year.                                        

In 2021, the IRS will send advance payments to taxpayers during the year (prior to the April 15, 2022 filing deadline) to taxpayers it thinks will qualify for the credit.