JamesG1
Employee Tax Expert

Deductions & credits

The advance Child Tax Credit payments were issued from July through December 2021.  You were not able to receive the advance payments for a child born in 2021.  You are able to claim the Child Tax Credit for a child born in December 2021 provided that you meet of of the requirements of the credit.

 

For tax year 2021, a qualifying child is an individual who does not turn 18 before January 1, 2022, and who satisfies the following conditions:

  • The individual is the taxpayer’s son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, a grandchild, niece, or nephew).
  • The individual does not provide more than one-half of his or her own support during 2021.
  • The individual lives with the taxpayer for more than one-half of tax year 2021.  (A child born in 2021 is considered to have lived with you all year.)
  • The individual is properly claimed as the taxpayer’s dependent.
  • The individual does not file a joint return with the individual’s spouse for tax year 2021 or files it only to claim a refund of withheld income tax or estimated tax paid.
  • The individual was a U.S. citizen, U.S. national, or U.S. resident alien.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"