By State: Advance Child Tax Credit Payments 

Distributed in October, 2021

Department of the Treasury 

October 14, 2021 
State

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children 

(000s)

Total Payment 

Amount 

($000s)

Average 

Payment 

Amount 

($s)

Cumulative Total 

Payment Amount 

July-Oct, 20215

($000s)

All Returns, total 36,001 61,117 15,489,289 430 61,019,058

Alabama 560 930 239,626 428 946,447

Alaska 83 155 39,243 472 155,534

Arizona 794 1,388 354,873 447 1,399,182

Arkansas 348 599 154,292 443 608,221

California 4,271 7,090 1,777,178 416 6,941,939

Colorado 600 1,028 256,462 428 1,005,911

Connecticut 360 581 142,993 398 563,646

Delaware 106 176 44,990 423 176,317

District of Columbia 60 93 23,223 388 90,891

Florida 2,283 3,647 938,644 411 3,708,798

Georgia 1,265 2,108 537,849 425 2,121,547

Hawaii 150 256 65,309 435 259,334

Idaho 208 402 101,889 489 402,515

Illinois 1,360 2,303 579,744 426 2,277,593

Indiana 757 1,329 340,262 449 1,346,085

Iowa 343 621 157,949 461 627,601

Kansas 321 584 148,400 462 585,016

Kentucky 503 858 220,481 439 875,607

Louisiana 541 887 229,482 424 915,393

Maine 130 214 54,704 419 217,137

Maryland 683 1,123 280,038 410 1,094,770

Massachusetts 665 1,071 259,704 391 1,024,619

Michigan 1,021 1,775 453,215 444 1,801,010

Minnesota 602 1,096 273,346 454 1,084,696

Mississippi 365 594 154,935 424 615,250

Missouri 660 1,157 295,952 449 1,172,867

Montana 110 199 50,409 458 199,972

Nebraska 223 411 104,513 469 413,619

Nevada 352 594 153,036 434 600,956

New Hampshire 132 216 53,369 403 211,509

New Jersey 984 1,617 397,361 404 1,552,834

New Mexico 232 395 102,404 441 403,062

New York 2,011 3,309 838,074 417 3,291,748

North Carolina 1,183 1,960 499,364 422 1,965,322

North Dakota 83 153 38,751 467 153,883

Ohio 1,251 2,159 552,784 442 2,194,627

Oklahoma 457 812 209,539 458 820,696

Oregon 419 719 181,105 432 712,827

Pennsylvania 1,304 2,211 558,483 428 2,218,241

Rhode Island 109 173 43,940 404 174,275

South Carolina 577 963 246,680 428 975,642

South Dakota 97 183 46,765 481 185,942

Advance Child Tax Credit Payments Disbursed October 2021, by State1,2,3
State

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children 

(000s)

Total Payment 

Amount 

($000s)

Average 

Payment 

Amount 

($s)

Cumulative Total 

Payment Amount 

July-Oct, 20215

($000s)

762 1,291 330,542 434 1,306,478

3,598 6,258 1,596,362 444 6,250,001

392 804 201,803 515 796,420

60 98 25,031 415 98,903

937 1,575 391,888 418 1,540,947

797 1,381 342,566 430 1,349,034

180 304 78,469 435 310,876

601 1,060 268,711 447 1,063,831

63 115 29,281 467 115,904

Tennessee 

Texas

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Other areas 4 48 90 23,275 485 93,575

Source: Office of Tax Analysis tabulations of Internal Revenue Service data, October 14, 2021

1 Section 9611(a) of the American Rescue Plan Act of 2021 (Act), Public Law 117-2, 135 Stat. 4 (March 11, 2021), amended 

the Child Tax Credit (CTC) rules under section 24 of the Internal Revenue Code (Code) for taxable year 2021. For taxpayers 

who have a principal place of abode in the U.S. for more than half the year or who are bona fide residents of Puerto Rico for 

the year, the Act made the CTC fully refundable. The Act increased to age 17 the maximum age for which a child may be a 

qualifying child for the CTC. The Act also increased the maximum amount of the CTC from $2,000 to $3,600 for qualifying 

children under age 6 and to $3,000 for other qualifying children under age 18. Special rules are provided for U.S. Territories 

and their residents.

2 The CTC phases out in two different steps based on the taxpayer’s modified adjusted gross income (modified AGI) in 2021. 

The first $1,600 of the CTC per qualifying child under age 6 and the first $1,000 per qualifying child age 6 through 17 phase 

out sequentially at a rate of $50 per $1,000 (or part thereof) of modified AGI in excess of a threshold based on the taxpayer’s 

filing status. The modified AGI threshold is $150,000 for married joint filers or qualifying widows or widowers, $112,500 for 

head of household filers, and $75,000 for all other filers.

The remainder of the CTC, plus any amount of non-refundable $500 credit for other dependents, is further reduced by $50 for 

each $1,000 (or part thereof) that exceeds $200,000 ($400,000 for married taxpayers filing a joint return) of modified AGI. 

Larger families follow a modified phaseout rule that extends the AGI range of the phaseout.

3 Section 9611(b)(1) of the Act added section 7527A to the Code. Solely for 2021, section 7527A(a) requires the Secretary of 

the Treasury to establish a program for making periodic advance payments of the CTC, the total amount of which equals the 

taxpayer’s “annual advance amount.” The “annual advance amount” of a taxpayer is the amount estimated by the Secretary as 

being equal to 50 percent of the CTC that would be allowed to the taxpayer for 2021 based on information reported on the 

taxpayer’s 2020 Federal income tax return (or their 2019 return if the 2020 return is not available). The Internal Revenue 

Service (IRS) will disburse these advance payments monthly from July to December of 2021. The taxpayer must file a Tax 

Year 2021 return to claim the remainder of their CTC (if any). At the time these data were generated, taxpayers may use a 

designated IRS online tool, referred to as the “Child Tax Credit Update Portal,” to opt out of advance payments. 

A taxpayer’s Federal income tax will be increased, dollar-for-dollar, if their total CTC advance payments during 2021 exceed 

the amount of the CTC to which they are eligible for that year. However, safe harbor rules may reduce the additional income 

tax owed depending on the taxpayer’s modified AGI.

4

Includes residents of U.S. Territories, U.S. citizens abroad, and returns filed from Army Post Office and Fleet Post Office 

addresses by members of the armed forces stationed overseas.

5 Includes payments issued in each monthly payment wave, excludes payments made in other weeks, such as replacements 

for undeliverable payments.

NOTES: The numbers shown reflect advance CTC payments disbursed to eligible recipients based on taxpayer account 

information and do not account for reversed or undeliverable advance CTC payments. Details may not add to totals due to 

rounding.