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August 25, 2021

TAS Tax Tip: 2021 Advance Child Tax Credit information for U.S. Territory residents

TAS Tax Tip: 2021 Advance Child Tax Credit information for U.S. Territory residents

The Child Tax Credit (CTC) for 2021 is fully refundable if you (or your spouse, if filing a joint return) have a principal place of abode in the United States for more than half of 2021. Fully refundable means that you can benefit from the maximum credit even if you do not have earned income or do not owe any Federal income tax. Most qualifying taxpayers can receive half the credit in advance monthly payments and the other half when they file their 2021 individual tax return.

However, the rules and procedures for getting advance payments of the CTC are different for U.S. Territory residents.

Individuals can find out if they qualify for the Advance CTC by using the IRS’s Advance Child Tax Credit Eligibility Assistant.

For information on the amount of your CTC, see Topic C: Calculation of the 2021 Child Tax Credit.

U.S. Territory Residents and Advance Child Tax Credit Payments

  • Residents of certain U.S. Territories except Puerto Rico (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the U.S. Virgin Islands)
    You may be eligible for advance CTC payments with your U.S. territory tax agency. Please contact your local territory tax agency for additional information about any advance payments and other changes to the CTC.
  • Freely Associated States (Federation of Micronesia, the Republic of the Marshall Islands, or the Republic of Palau)
    Citizenship or residency status in one of the Freely Associated States, by itself, does not entitle you to advance CTC payments or the CTC itself. If your main home is in the 50 states or the District of Columbia for more than half the year, and you qualify based on other eligibility requirements, you may be eligible for the CTC and advance payments of this credit.
  • Residents of Puerto Rico
    Residents of Puerto Rico are not eligible for advance payments of the CTC. However, you may be eligible to claim the CTC even if you don’t have earnings or pay U.S. Social Security taxes. The requirement to have three qualifying children was removed starting in 2021, and you need only one qualifying child to claim the CTC on:

For more tax information pertaining to international taxpayers, see IRS.gov International Taxpayers page.

For more 2021 Advance CTC resources, see: