By State: Advance Child Tax Credit Payments 

Distributed in September, 2021

Department of the Treasury 

September 14, 2021 
Advance Child Tax Credit Payments Disbursed September 2021, by State1,2,3

State

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children

(000s)

Total Payment 

Amount

($000s)

Average 

Payment 

Amount 

($s)

All Returns, total 35,551 60,021 15,213,087 428 

Alabama 549 907 234,268 426 

Alaska 82 151 38,434 470 

Arizona 782 1,357 347,070 444 

Arkansas 341 581 150,387 442 

California 4,239 7,007 1,751,410 413 

Colorado 589 1,005 250,005 424 

Connecticut 356 573 140,837 396 

Delaware 105 173 44,128 420 

District of Columbia 60 92 22,811 383 

Florida 2,260 3,587 921,136 408 

Georgia 1,244 2,060 526,830 423 

Hawaii 148 252 64,224 433 

Idaho 204 391 99,635 488 

Illinois 1,348 2,273 572,041 424 

Indiana 745 1,299 334,114 449 

Iowa 337 609 155,412 461 

Kansas 316 570 145,718 462 

Kentucky 494 838 216,682 438 

Louisiana 540 879 226,718 420 

Maine 129 211 53,916 419 

Maryland 675 1,105 274,517 407 

Massachusetts 656 1,054 254,977 389 

Michigan 1,013 1,752 448,778 443 

Minnesota 594 1,077 269,377 453 

Mississippi 362 585 152,235 420 

Missouri 650 1,132 290,795 448 

Montana 108 193 49,327 458 

Nebraska 220 403 102,693 467 

Nevada 349 584 150,556 432 

New Hampshire 131 212 52,402 401 

New Jersey 973 1,593 389,398 400 

New Mexico 229 387 100,253 437 

New York 1,993 3,264 823,142 413 

North Carolina 1,166 1,922 490,571 421 

North Dakota 81 149 37,851 465 

Ohio 1,236 2,120 544,059 440 

Oklahoma 447 786 203,311 455 

Oregon 413 705 177,994 431 

Pennsylvania 1,292 2,181 550,734 426 

Rhode Island 108 171 43,366 403 

South Carolina 568 941 241,976 426 

South Dakota 96 179 45,888 480 
State

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children 

(000s)

Total Payment 

Amount 

($000s)

Average 

Payment 

Amount 

($s)

Texas 3,540 6,119 1,559,183 440 

Utah 384 784 197,576 515 

Vermont 59 96 24,515 414 

Virginia 922 1,541 383,528 416 

Washington 786 1,356 336,901 429 

West Virginia 178 298 77,513 435 

Wisconsin 593 1,041 264,786 447 

Wyoming 61 112 28,625 466 

Other areas 4 53 99 26,130 493 

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.

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