Yes, you are correct. For tax year 2021, the non-refundable child tax credit line 19 on your 1040 should be zero since you qualified for the child tax credit and indicated you resided in the US for at least 6 months in 2021 which makes the credit refundable.
That refundable credit now shows on line 28 "Refundable Child Tax Credit or additional child tax credit." A refundable credit means you get that credit whether or not you had a tax liability on line 18.
For 2020 and earlier years (and for taxpayers who did not reside in the US for at least 6 mos in 2021) the child tax credit was non-refundable meaning it was limited by the tax liability on line 18. If a taxpayer's non-refundable credit was limited by the tax liablity, then the unused credit up to $1400 would be added to line 28 as a refundable additional child tax credit.
You are also correct that the amount on line 28 should be the amount of child tax credit you qualify for minus the advanced child tax credit amount you already received.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
