The Child Tax Credit and Families with Mixed Immigration Status

 1. What is the Child Tax Credit (CTC) and how has it changed under the American Bailout Act?

The Child Tax Credit (CTC) is a refundable tax credit available to families with children under the age of 17 who are their tax dependents. A refundable credit means you can get money back even if the credit is more than you owe in federal income taxes. The purpose of the credit is to invest in parents while they care for their children and to help parents pay for expenses related to raising their children. In most cases, the children must live with you for more than half the year to be claimed. You can find more information about whether a child can be claimed as your dependent here .

The American bailout law expanded the CTC for tax year 2021. This year, families can get even higher CTC and can receive payments monthly, instead of having to wait to file their 2021 tax returns in 2022. These changes are only for fiscal year 2021 at this time, but President Biden has asked Congress to extend the changes to future years.

Beginning July 15, 2021, eligible families will receive:

• $300 per month for each child in the household under the age of 6.
• $250 per month for each child in the household ages 6-17.

Families can get CTC payments by direct deposit or by check in the mail. Parents will receive the monthly payment on the 15th of each month between July and December 2021 if they have filed a tax return or used the IRS Payment Non-Filer Online Portal and are eligible. When families file their 2021 taxes in 2022, they will get the remaining CTC benefit for which they are eligible.

2. What are the income limits for the CTC?

There is no minimum income required to get the CTC for tax year 2021. Even if a family has $0 in reported income and did not work during the previous year, they may still be eligible for the full CTC as long as they have children within the limits of age who have social security numbers.

The upper income limit is $150,000 per year for married couples and $112,500 for single parents filing as “head of household” to get the full monthly CTC benefit of $250 or $300. Once a family's income exceeds these thresholds, the CTC will begin to phase out.

3. Do I need a social security number (SSN) to be eligible for CTC?

Children must have an SSN (in English) to be eligible for the CTC. Parents are not required to have an SSN, but must have an Individual Taxpayer Identification Number (ITIN) to claim CTC for their eligible children. Read how to apply for an individual taxpayer identification number (ITIN).

4. What if my child does not have an SSN? What if my child is over 17? Can they still qualify for a tax credit?

The CTC is only available to children age 17 or younger with valid SSNs to work in the US.

Taxpayers can claim the nonrefundable “credit for other dependents” for dependents who don't qualify for CTC on this basis. This includes dependents over the age of 17, dependents who have ITINs, and other qualifying relatives who live with the taxpayer they support (such as elderly parents). This credit reduces the taxes you owe by up to $500 per qualified individual.

5. Will receiving the CTC affect my immigration status or my ability to get a green card?

No, receiving the CTC or other tax credits for which you are eligible will not affect your immigration status, your ability to obtain a green card, or your future immigration plans. The use of tax credits is not considered in a “public charge” determination by US Citizenship and Immigration Services.

6. How can I get an ITIN if I don't have one yet?

To apply for an ITIN, you can submit the W-7 form , with your tax return, either by mailing your form and supporting documents or by locating a processing center in person. If you are renewing an existing ITIN, you can complete the same form, Form W-7, without filing a tax return. Read how to apply for an individual taxpayer identification number (ITIN).

• I would like to submit my application in person. You can take your documents to a  Certified Acceptance Agent (CAA) for processing, but these CAAs are not as easily accessible to people who live in rural areas. While the IRS does not charge a fee to apply for an ITIN, CAAs may charge; you should ask about fees in advance.
• I prefer to mail my ITIN application. Complete Form W-7 and mail it with your tax return, along with original or certified copies from the original issuing agency of supporting documentation . The documents will be returned to you, but there may be delays. All forms must be mailed to:

Internal Revenue Service

Austin Service Center ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

7. Are DACA recipients eligible for the CTC?

Yes, qualified residents, including DACA recipients, are eligible for the CTC as long as the claimed children in the household have a valid SSN. DACA recipients who are dependents of ITIN filers can also be claimed for the CTC because they have valid SSNs. Review more information for DACA recipients who file taxes here .

8. Do I have to file taxes to get the CTC? What is the deadline?

To provide CTC advance payments, the IRS needs to know about you and your children. If you filed a 2020 return before May 17, and you qualify for the CTC based on the information on that return, the IRS will send you advance payments beginning July 15, 2021. If you haven't filed your 2020 tax return, the IRS will use the information from your 2019 return to determine your eligibility for CTC. The IRS will also use information from the online portal for non-filers of stimulus payments that you may have filled out to get your Economic Impact Payment last year. If you used this portal and are eligible, you will earn CTC based on the information you submitted in the portal.

The IRS has created  to receive the CTC if you have not filed taxes or used the stimulus payment portal. You will need the first and last names and social security numbers (or ITINS for qualifying parents) of all adults and children in the household, an email address or phone number to create an account, your address, and your bank information if want to receive payment by direct deposit. (If they don't have bank information, the IRS will send a check to the address you provided.)

The IRS has also created a website where you can notify them if you prefer to receive the full credit for the coming year instead of monthly payments. You may eventually be able to use this website to notify them if your address or bank information changes after you file your taxes.

9. Is there a deadline to register?

The IRS will send checks to families who are registered beginning in July. If you have filed a tax return or used the IRS Payment Non-Filer Online Portal later in the year to sign up for CTC payments, you will receive larger payments each month through December so you will still receive half of the total CTC in 2021. The IRS online portal for non-pay filers will be available through November 15, 2021.

If you don't receive the CTC advance payments in 2021, you can still claim them by filing a tax return at the beginning of 2022. Everyone will need to file their taxes to receive the other half of the CTC credit.

10. Are there other refundable credits I can get by filing taxes?

Third stimulus payments of $1,400 per person (authorized in 2021) are also available for children with SSNs, even if their parents file an ITIN. When you file your taxes, you can also claim other refundable credits you may be eligible for, such as the Child and Dependent Care Credit (for child care that allows you to work), or the American Opportunity Tax Credit for tuition or fees for post-secondary education.

Low-to-moderate income taxpayers who have SSNs and earned income may also qualify for the Earned Income Tax Credit .

11. How can I get help filing my taxes?

You have several free ways to file online or receive in-person help filing your taxes. If you don't have Internet access, your local library or community center may have computers available to the public during limited hours. You may experience increased wait times for convenient filing services due to the pandemic and availability of in-person sites. Here are some options:

• IRS Free File . If your 2020 income was $72,000 or less, you can use one of the tools available here. One of them is available in USA 
• IRS Voluntary Income Tax Assistance (VITA) . This program offers basic tax return preparation to people who generally earn $57,000 or less, people with disabilities, and people who speak limited English. We suggest reviewing “What You Need to Bring to the VITA or TCE Site” and calling your local site before you arrive, as some sites may require appointments, vary in services, or only operate online this year.
• MyFreeTaxes (in English). You can introduce yourself or connect to a VITA service.
• AARP Foundation (in English). You can locate a tax assistant by navigating to this link and entering your zip code. AARP focuses on taxpayers age 50 and older with limited or moderate income.
• GetYourRefund. This website offers free tax return that you can complete yourself or referrals to a VIT service

12. I have never done tax returns before because I never got enough income, so what do I need?

Even if you didn't earn any income, you can still receive CTC by filing

• Social Security Number or Individual Taxpayer Identification Number (ITIN) for you and anyone in your household who is a qualified dependent and who you will claim on your tax return. Only dependents with an SSN qualify for the CTC
• Date of birth and SSN/ITIN of everyone listed on your tax return
• Shipping Address
• Bank account information, if applicable
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