If you became eligible for the Child Tax Credit during 2021 but did not receive any advance Child Tax Credit payments, you can still claim the full amount of the Child Tax Credit when you file your 2021 tax return during the 2022 tax filing season. This applies to various situations, such as the birth or adoption of a qualifying child in 2021, or if you did not receive advance payments due to other reasons like not having an IRS Individual Taxpayer Identification Number (ITIN) or your child not having a Social Security number (SSN) valid for employment at the time the advance payments were made.
The IRS determined advance Child Tax Credit payment amounts based on information from your 2019 or 2020 tax returns. If your 2020 return was not processed in time, the IRS used your 2019 return to estimate the payments. If you did not receive advance payments, you can claim the full credit amount on your 2021 tax return.
Additionally, if your income was too high on the tax return used to determine your advance payment amount, or if your main home was outside the United States for more than half the year, you may still qualify for the Child Tax Credit when you file your 2021 tax return. The credit amount could be up to $3,000 or $3,600 per qualifying child, depending on the child's age.
In summary, even if you did not receive advance Child Tax Credit payments in 2021, you can still receive the full credit by claiming it on your 2021 tax return filed during the 2022 tax filing season.
Sources:
Publication 5534-B (06/2021)
Publication 971 (12/2021)
