Current law exempts the Advanced Child Tax Credit payments being issued this year from being used to offset past-due child support, overdue taxes from previous years or other federal or state debts that you owe.
However, if you receive a refund on your 2021 return which includes the child tax credit amount claimed on the return, any remaining Child Tax Credit amounts included in your refund may be subject to offset for tax debts or other federal or state debts you owe.
Is my advanced Child Tax Credit payment subject to garnishment?
Yes. Federal law does not restrict the advanced Child Tax Credit payment from being garnished.