By State: Advance Child Tax Credit Payments 

Distributed in July, 2021

Department of the Treasury 

July 15, 2021 
Advance Child Tax Credit Payments Disbursed July 2021, by State [1] [2] [3]

State

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children 

(000s)

Total Payment 

Amount 

($000s)

Average 

Payment 

Amount ($s)

All Returns, total 59,301 35,193 14,886,893 423 

Alabama 913 556 234,232 422 

Alaska 155 84 39,088 468 

Arizona 1,356 783 344,278 440 

Arkansas 585 344 150,288 437 

California 6,564 3,997 1,621,878 406 

Colorado 992 583 244,566 420 

Connecticut 566 351 137,474 391 

Delaware 169 103 42,628 413 

District of Columbia 90 58 21,812 376 

Florida 3,600 2,272 915,551 403 

Georgia 2,054 1,245 520,295 418 

Hawaii 257 151 65,027 431 

Idaho 393 205 99,665 487 

Illinois 2,200 1,309 547,169 418 

Indiana 1,306 749 333,251 445 

Iowa 618 343 156,942 458 

Kansas 568 315 143,650 456 

Kentucky 851 501 218,408 436 

Louisiana 896 551 229,406 417 

Maine 215 131 54,404 415 

Maryland 1,072 655 262,332 401 

Massachusetts 1,060 658 253,118 385 

Michigan 1,775 1,026 449,403 438 

Minnesota 1,090 602 270,372 449 

Mississippi 595 369 153,666 417 

Missouri 1,152 660 293,116 444 

Montana 198 110 50,426 457 

Nebraska 404 220 102,279 464 

Nevada 560 337 143,317 425 

New Hampshire 216 133 53,017 399 

New Jersey 1,550 947 373,155 394 

New Mexico 383 227 98,379 434 

New York 3,227 1,970 802,249 407 

North Carolina 1,881 1,147 476,025 415 

North Dakota 154 84 38,920 463 

Ohio 2,169 1,263 550,840 436 

Oklahoma 782 446 200,574 450 

Oregon 692 407 173,227 425 

Pennsylvania 2,217 1,311 554,813 423 

Rhode Island 173 109 43,277 399 

South Carolina 945 571 241,176 422 

South Dakota 184 98 46,868 477 

Tennessee 1,260 752 321,591 428 
State

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children 

(000s)

Total Payment 

Amount 

($000s)

Average 

Payment 

Amount ($s)

Texas 3,453 5,937 1,499,988 434

Utah 381 780 196,032 515

Vermont 60 98 24,767 410

Virginia 917 1,533 377,455 412

Washington 769 1,322 325,617 423

West Virginia 180 301 77,419 431

Wisconsin 594 1,041 262,789 443

Wyoming 62 114 28,971 464

Other areas [4] 45 85 21,701 481

Source: Office of Tax Analysis tabulations of Internal Revenue Service data, July 11, 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.

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 because of rounding.