By State: Advance Child Tax Credit Payments 

Distributed in December 2021

Department of the Treasury

December 15, 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-Dec, 20215

($000s)

All Returns, total 36,077 61,224 16,023,937 444 92,765,847

Alabama 562 934 247,654 441 1,437,617

Alaska 83 154 40,466 488 235,694

Arizona 795 1,388 367,188 462 2,127,614

Arkansas 350 602 160,295 458 925,296

California 4,265 7,077 1,843,989 432 10,591,748

Colorado 601 1,030 267,234 445 1,534,273

Connecticut 361 583 148,679 412 857,768

Delaware 107 177 46,704 436 268,713

District of Columbia 60 93 24,358 406 139,046

Florida 2,292 3,660 982,971 429 5,654,470

Georgia 1,271 2,118 561,009 441 3,232,439

Hawaii 150 256 67,390 449 392,955

Idaho 209 403 104,925 502 610,192

Illinois 1,363 2,306 596,871 438 3,462,363

Indiana 760 1,333 348,313 458 2,038,790

Iowa 343 623 161,497 471 948,495

Kansas 322 585 152,956 475 888,019

Kentucky 505 861 227,103 450 1,326,112

Louisiana 540 884 236,102 437 1,383,940

Maine 131 216 56,600 432 329,208

Maryland 684 1,125 291,296 426 1,670,608

Massachusetts 667 1,075 270,130 405 1,558,884

Michigan 1,022 1,778 464,683 455 2,723,816

Minnesota 604 1,098 279,720 463 1,640,515

Mississippi 366 595 160,661 439 933,443

Missouri 663 1,162 305,108 460 1,778,181

Montana 110 199 52,143 474 303,152

Nebraska 223 412 106,739 479 625,816

Nevada 353 594 158,587 449 915,321

New Hampshire 133 217 55,123 414 320,664

New Jersey 986 1,621 411,878 418 2,367,171

New Mexico 233 396 105,659 453 612,473

New York 2,010 3,309 868,937 432 5,007,849

North Carolina 1,188 1,968 518,064 436 2,991,607

North Dakota 83 153 39,652 478 232,621

Ohio 1,252 2,161 565,922 452 3,319,807

Oklahoma 460 816 217,895 474 1,251,496

Oregon 419 719 187,160 447 1,083,554

Pennsylvania 1,306 2,214 574,904 440 3,358,347

Rhode Island 109 174 45,366 416 264,182

South Carolina 580 969 255,885 441 1,482,661

South Dakota 97 183 47,906 494 281,001

Advance Child Tax Credit Payments Disbursed December 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-Dec, 20215 

($000s)

Tennessee 1,298 766 341,844 446 1,983,871

Texas 6,273 3,607 1,655,223 459 9,526,767

Utah 802 391 207,099 530 1,206,495

Vermont 99 61 25,937 425 150,194

Virginia 1,580 941 404,862 430 2,342,709

Washington 1,380 796 353,147 444 2,049,248

West Virginia 305 181 80,711 446 470,709

Wisconsin 1,062 602 275,219 457 1,611,116

Wyoming 115 63 30,228 480 175,761

Other areas 4 48 91 23,948 499 141,052

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. 

Source: Office of Tax Analysis tabulations of Internal Revenue Service data, December 15, 2021

Details may not add to totals because of rounding.

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

for undeliverable payments.