Note: This is for 2021 returns only. There are currently no advance payments for 2022 or 2023.
If you received advance payments of the Child Tax Credit in 2021, you will need to report the payment amount on your 2021 tax return.
Where do I report the payments?
- Federal Section
- Child Tax Credit Form 8812
How do I know the amount of advance payments I've received?
If you received advance Child Tax Credit payments from the IRS, Form 6419 will be delivered to you by mail. Form 6419 will detail the amount of Child Tax Credit payments you received in advance.
What information do I need?
You will need to answer three questions.
- Was your main home (or spouse's if marred filing joint) in the United States for more than half the year?
- Total amount (aggregate amount) of advance child tax credit payments you (and your spouse if married filing joint) received. Use Form 6419 to find the total amount of advance Child Tax Credit payments you received.
- Number of qualifying children used to determine the advanced payment amount.
Where is the Child Tax Credit reported on my 2021 return?
The child tax credit is reported on line 28 of the 1040 Form since it is refundable for most people this year.. The calculations for the amount reported on line 28 are on Form 8812, Line 14i (US Residents) or 15h (Non US residents).
Dependents who do not qualify for the Child Tax Credit are reported on Form 8812, Line 14h (US residents) or Line 15g (non US residents). This amount is pulled to line 19 of the 1040 Form.
Why do I have to pay back the advance Child Tax Credit Payments?
If you do not qualify for the advanced Child Tax Credit payments based on your dependents or income amount, you may need to pay all or a portion of the payments back. The excess you received is reported on Form 8812, Line 29 and is based on your entries in the program. The total amount you are required to repay is listed on Form 8812, line 40.
If you have questions about Repayment Protection, please see our KB article.