2024 Child Tax Credit FAQs

2024 Child Tax Credit FAQs

If you received the Child Tax Credit or monthly payments in 2021, you might still have questions about how it affects your current tax situation. As we move into 2024, it’s important to stay informed about how these credits play a role in your IRS filings.

We’ve got the answers you need. Here are some common questions that might still be on your mind. If you have additional questions, feel free to reach out. We’re here to help you navigate these tax waters with ease.

❓ What were the 2021 tax changes made for this credit?

The American Rescue Plan Act temporarily expanded the credit for 2021, including:

  • ✅ Allowing a 17-year-old child to qualify for the credit.
  • ✅ Increasing the credit to $3,000 per child, and $3,600 per child under age 6.
  • ✅ Making the credit fully refundable for families who lived in the U.S. for more than six months in 2021.
  • ✅ Requiring half of the credit to be paid in advance by having the IRS send monthly payments from July to December 2021.

❓ What are the child tax credit eligibility requirements?

There are a few requirements, including:

  • ✅ The child must be a U.S. citizen, national, or resident alien, and have a Social Security number.
  • ✅ The child must be claimed as a dependent on your 2021 tax return.
  • ✅ The child must be related to you and generally live with you for at least six months during the year.
  • ✅ You must include the child’s name, date of birth, and SSN on the return.

❓ Can everyone claim the higher per-child tax credit on their 2021 return?

No. The enhanced tax break begins to phase out at modified adjusted gross income (AGI) of $75,000 on single returns, $112,500 on head-of-household returns, and $150,000 on joint returns.

The credit amount is reduced by the AGI threshold overage. However, families ineligible for the higher tax credit may still claim the $2,000 per-child credit when filing their 2021 tax return.

❓ Can I take the higher childcare tax credit for my child that turned 17 in 2021?

Yes, as long as you meet all the other eligibility requirements.

❓ We had a baby in 2021. How is the credit calculated?

Since the IRS didn’t know about the baby, you probably didn’t receive advanced payments. However, you can account for the child on your 2021 return as long as you meet the other eligibility requirements.

❓ I normally do not file a tax return because my income is below the threshold. Can I still claim the child tax credit?

Yes. The credit is fully refundable, even if you don’t owe any taxes, for families who lived within the U.S. for more than six months of the year. Employment or earnings aren’t required to claim the credit.

❓ I have shared custody of my 12-year-old child. My ex claims our child in even years, and I claim her in odd years. Can I claim the credit on my 2021 return if my ex claimed it on their 2020 return?

Yes. If your ex claimed the child in 2020, they likely received the payments in 2021. If your ex used the Child Tax Credit Update Portal to unenroll from payments, they should not have to repay any 2021 amounts on their 2021 return. Even if your ex didn’t unenroll, it shouldn’t affect your ability to claim the credit on your 2021 return.

❓ I don’t remember the payment amounts received in 2021 for the child tax credit. Will the IRS send me a letter telling me how much I received?

Yes. The IRS should have sent Form 6419 in the mail, detailing the payments you received. It’s not sent electronically, so check your physical mail for it.

❓ Do I pay tax on the monthly payments received in 2021?

No. These payments are advance payments for the 2021 Child Tax Credit and are not taxable. You will use IRS Schedule 8812 to reconcile the monthly payments.

❓ I didn’t receive any advance child tax credit payments in 2021. Can I still claim the credit on my 2021 return?

Yes. You can claim the full amount on your 2021 return even if you didn’t receive advance payments. Use Schedule 8812 to determine the amount, then transfer it to your 1040. Don’t forget to include Schedule 8812 with your return.

❓ Do the child tax credit overpayments need to be paid back?

It depends on your specific situation. Give us a call for a detailed explanation.

❓ My ex-spouse owes back taxes on child support. Will child tax credit refunds be reduced for my ex?

Yes. The IRS can use the refund to offset past-due federal taxes, state income taxes, and other federal or state debts, including back child support payments.

❓ Does claiming the child tax credit on my 2021 tax return increase its chance of being delayed?

It depends. Simply claiming it shouldn’t delay your return. However, if the amount you report differs from the IRS’ records or if your calculations are off, your refund could be delayed.

Need More Help?

If you still have questions about how the Child Tax Credit impacts your tax return or need personalized assistance, don’t hesitate to contact us. We’re here to make tax season a breeze for you in 2024!

Insogna CPA