By State: Advance Child Tax Credit Payments 

Distributed in August, 2021

Department of the Treasury 

August 11, 2021 
State

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children 

(000s)

Total Payment 

Amount 

($000s)

Average 

Payment 

Amount 

($s)

All Returns, total 60,918 36,049 15,429,789 428 

Alabama 926 560 238,321 426 

Alaska 154 83 38,769 468 

Arizona 1,382 795 352,961 444 

Arkansas 594 348 153,254 441 

California 7,088 4,283 1,791,473 418 

Colorado 1,024 599 254,878 425 

Connecticut 580 360 142,342 395 

Delaware 175 106 44,571 420 

District of Columbia 93 60 23,045 383 

Florida 3,648 2,296 933,467 407 

Georgia 2,101 1,267 536,573 424 

Hawaii 255 150 64,774 432 

Idaho 398 208 101,326 488 

Illinois 2,297 1,362 578,639 425 

Indiana 1,322 757 338,458 447 

Iowa 619 343 157,298 459 

Kansas 579 321 147,248 459 

Kentucky 856 503 220,036 437 

Louisiana 897 550 229,787 418 

Maine 213 130 54,113 415 

Maryland 1,117 681 277,883 408 

Massachusetts 1,067 664 256,820 387 

Michigan 1,773 1,024 449,614 439 

Minnesota 1,093 603 271,601 450 

Mississippi 597 369 154,414 418 

Missouri 1,152 660 293,004 444 

Montana 196 109 49,810 456 

Nebraska 410 223 104,134 467 

Nevada 594 354 154,047 435 

New Hampshire 215 132 52,721 399 

New Jersey 1,606 981 392,920 400 

New Mexico 394 233 102,026 438 

New York 3,295 2,012 828,283 412 

North Carolina 1,953 1,184 499,362 422 

North Dakota 153 83 38,361 461 

Ohio 2,151 1,253 546,944 436 

Oklahoma 803 456 207,272 455 

Oregon 714 418 180,501 432 

Pennsylvania 2,210 1,307 554,211 424 

Rhode Island 173 109 43,692 401 

South Carolina 959 577 245,810 426 

South Dakota 183 97 46,421 477 

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

Total Number of 

Payments 

(000s)

Number of 

Qualifying 

Children 

(000s)

Total Payment 

Amount 

($000s)

Average 

Payment 

Amount 

($s)

Tennessee 1,287 764 329,990 432 

Texas 6,231 3,601 1,594,468 443 

Utah 797 390 201,009 515 

Vermont 97 60 24,590 410 

Virginia 1,563 934 388,076 416 

Washington 1,378 798 343,950 431 

West Virginia 302 180 77,475 431 

Wisconsin 1,056 601 267,545 445 

Wyoming 114 62 29,027 465 

Other areas 4 47 87 22,469 480

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.

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

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.