A new IRS webpage allows taxpayers who are not required to file a 2019 or 2020 individual income tax return to sign up to receive advance child tax credit (advance CTC) payments, which will begin July 15.
The “Child Tax Credit Non-Filer Sign-Up Tool” on the IRS website is for use by taxpayers to report qualifying children born before 2021 if those taxpayers (1) are not required to file a 2020 tax return, did not file one, and do not intend to do so, and (2) have a main home in the U.S. for more than half the year.
Taxpayers who meet the first condition may also use the tool to claim the 2020 recovery rebate credit and claim their third economic impact payment. See eligibility requirements.