Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
2021 Child Tax Credit and Additional Child Tax Credit
Child Tax Credit:
Use Schedule 8812 to figure your your child tax credit or additional child tax credit (ACTC). The credit is based on the number and ages of your qualifying children, and it is subject to the phaseout rules discussed below.
For 2021, the American Rescue Plan raised the maximum child tax credit from $2,000 per qualifying child to $3,600 per qualifying child age 5 and under, and to $3,000 for children age 6 through 17.
Income limits for the 2021 child tax credit are lower than they were for the original child tax credit. Families that do not qualify for the credit using these lower income limits are still eligible for the $2,000 per child credit using the original child tax credit income and phase-out amounts.
To claim the child tax credit, you must meet two conditions:
- You must have a qualifying child or a qualifying dependent with a valid Social Security Number.
- Your income must be below a set amount. To have the credit treated as refundable, you must meet a residency test. You or your spouse, if married, must have a principal place of abode in the U.S. for more than half of 2021 or are a bona fide resident of Puerto Rico for 2021.
NOTE: If the child is 18 or older at the end of 2021, you cannot claim the child tax credit or the additional child tax credit (ACTC)
Advance Child Tax Credit Payments:
If you received advance payments of the Child Tax Credit in monthly amounts from July through December 2021, they reduce the amount of the credit available on Form 8812. If the advance payments exceed the credit to which you are entitled, you may have to repay the excess amount. The IRS will send you Letter 6419, showing the total amount of your advance child tax credit payments.
When figuring your 2021 child tax credit on Schedule 8812, subtract the advance payment from the tentative credit (after phaseout, if any). The remaining balance is your allowable credit.
Phaseout Formula:
For 2021, the allowable Child Tax Credit, after applying the phaseout and reduction for advance payments, is fully refundable. This means, if the credit exceeds your tax liability, the excess amount is refunded to you.
There's a two-step phaseout for the child tax credit. Step one reduces the per-child tax credit of $3,600 or $3,000, depending on the child's age, to $2,000 (the pre-2021 limit) and step two reduces the $2,000. For example, no child tax credit may be claimed for a single child when MAGI is $439,001 or more for joint filers or $239,001 or more for all other filers.
Step One: Reduction of the $3,600 or $3,000 amount begins when MAGI exceeds:
- $150,000 if married filing jointly or as a qualifying widow(er);
- $112,500 if filing as head of household; or
- $75,000 if you are a single filer or married filing separately.
The credit is reduced $50 for each $1,000 (or fraction thereof) by which MAGI exceeds the applicable threshold.
Step two: The credit amount remains $2,000 per qualifying child until your 2021 MAGI exceeds:
- $400,000 if married and filing jointly
- $200,000 for all other filers.
The $2,000 credit is reduced $50 for each$1,000 (or fraction thereof) by which your MAGI exceeds the applicable threshold amount. For example, for one child, the credit is fully phased out once MAGI is at least $439,001 for joint filers or $239,001 for all other filers.
Credit for Other Dependents:
For each eligible dependent for whom the child tax credit cannot be claimed, you generally can claim a $500 nonrefundable credit for each eligible dependent.
Additional Child Tax Credit:
If you don't meet the residency requirement, you can't claim the refundable child tax credit. However, you may be able to claim the additional child tax credit. For 2021, the additional child tax credit is refundable to the extent of 15% of your taxable earned income plus tax-free combat pay in excess of $2,500, however, the refundable amount cannot exceed $1,400 per qualifying child.
If you have three or more qualifying children and you paid Social Security and Medicare taxes that exceed your earned income credit, if any, there is an alternative formula for figuring the ACTC. Follow the instructions to Schedule 8812. Any portion of the credit that is phased out, as discussed previously, is lost and is not eligible for the ACTC on Schedule 8812.
The allowable ACTC from Schedule 8812 is entered on Line 28, Form 1040 or 1040-SR.