If you used the Child Tax Credit Non-filer Sign-Up Tool to register for the advance Child Tax Credit payments in 2021 and you are now e-filing your 2021 tax return, you should enter zero as your prior-year AGI (adjusted gross income). This is because the Child Tax Credit Non-filer Sign-Up Tool is designed for individuals who are not required to file a tax return and therefore would not have a prior-year AGI. Entering zero as your prior-year AGI will not affect your eligibility for the Child Tax Credit or your ability to claim it on your tax return. The IRS will use other information to verify your eligibility for the Child Tax Credit and reconcile any advance payments you received. It is important to accurately report your income and other information on your tax return to ensure that you receive the correct amount of the Child Tax Credit and any other tax benefits you are eligible for. If you have any questions or need assistance, you can contact the IRS or consult a tax professional.
Sources:
Publication 1380
Publication 17 (2023)
Publication 5420-A (10/2020)
Publication 5412-B (4/2020)
Publication 5420-C (10/2020)
Publication 5420-B (9/2020)
Publication 3 (2023)
