Internal Revenue Service - Information Release
IR-2022-10
IRS updates FAQs for 2021 Child Tax Credit and Advance Child Tax Credit Payments   
January 11, 2022 
   
   
   
Media Relations Office
Washington, D.C.
www.IRS.gov/newsroom   
Media Contact: 202.317.4000   
Public Contact: 800.829.1040
   
 IRS updates FAQs for 2021 Child Tax Credit and    
 Advance Child Tax Credit Payments    
   
IR-2022-10, January 11, 2022   
   
WASHINGTON -- The Internal Revenue Service today updated frequently asked questions (FAQs) for the 2021 Child Tax Credit and Advance Child Tax Credit  to help eligible families properly claim the credit when they prepare and file their 2021 tax return.   
     
This extensive FAQ update  PDF  includes multiple streamlined questions for use by taxpayers and tax professionals and is being issued as expeditiously as possible.   
     
The updates can be found in:   
     
-  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 View your Payments    
- Topic L: Commonly Asked Shared-Custody Questions    
- Topic M: Commonly Asked Immigration-Related Questions    
- Topic N: Returning a Payment    
     
Recipients of advance Child Tax Credit payments  will need to compare the amount of payments received during 2021 with the amount of the Child Tax Credit that can be claimed on their 2021 tax return.   
     
Those that received less than the amount they are eligible for can claim a credit for the remaining amount. Those that received more than they are eligible for may need to repay some or all of the excess amount.   
     
The IRS will send Letter 6419  in January of 2022 to provide the total amount of advance Child Tax Credit payments that were received in 2021. The IRS urges taxpayers receiving these letters to make sure they hold onto them to assist them in preparing their 2021 federal tax returns in 2022.   
     
More information about reliance is available.   
     
IRS-FAQ