The $300 payments ended in December 2021

The $300 monthly payments you may have received in 2021 were part of a temporary expansion of the Child Tax Credit during the COVID-19 pandemic. Those payments stopped at the end of December 2021 and have not resumed. There is no $300 direct deposit for the Child Tax Credit in 2024.

The expansion was authorized by the American Rescue Plan Act, passed in March 2021. It increased the Child Tax Credit from $2,000 per child to $3,600 for children under age 6, and $3,000 for children ages 6 to 17. The IRS paid half of this increase as monthly direct deposits from July through December 2021. The other half was claimed on tax returns filed in 2022.

Since January 2022, the Child Tax Credit has reverted to the standard $2,000 per child amount. You claim this credit when you file your federal tax return, not as a monthly payment.

Key Takeaways

  • The $300 monthly Child Tax Credit payments ended in December 2021 and were not extended into 2022 or beyond.
  • The current Child Tax Credit is $2,000 per child under age 17, claimed on your tax return rather than paid monthly.
  • You must file a federal tax return to claim the credit, even if your income is very low.
  • The IRS does not send unsolicited payments; if you receive a message claiming a new $300 payment, it is likely a scam.

How the 2021 expansion worked

During 2021, the IRS sent monthly payments directly to bank accounts or mailed checks to households with children. The payments began in July 2021 and continued through December 2021 — six months total. Families received either $250 or $300 per child each month, depending on the child's age.

The IRS used information from 2020 tax returns to determine who received payments. If your income or household situation changed in 2021, you could update your information through the IRS's Child Tax Credit Update Portal, which closed on November 15, 2021. Families who did not file a 2020 tax return could register for the payments through that same portal.

When you filed your 2021 tax return in 2022, you had to account for the payments you received. If you received more than you were may have access to to based on your actual 2021 income, you might have owed money back. If you received less, you could claim the difference as a credit on your return.

The current Child Tax Credit in 2024

The Child Tax Credit for 2024 is $2,000 per child under age 17 at the end of the tax year. You claim this credit on your federal tax return (Form 1040) when you file. The credit reduces the amount of federal income tax you owe, or increases your refund if you have no tax liability.

To claim the credit, you must provide your child's Social Security number on your tax return. The child must be a U.S. citizen, national, or resident alien, and you must claim them as a dependent. There is no income limit to claim the credit, though the credit begins to phase out for higher earners — starting at $400,000 for married couples filing jointly and $200,000 for single filers.

You do not receive this credit as a monthly payment. It is calculated when you file your return, usually resulting in a larger refund or smaller tax bill.

Who can claim the Child Tax Credit

You can claim the Child Tax Credit if you meet all of these conditions: the child is your son, daughter, stepchild, foster child, sibling, or a descendant of any of these (such as a grandchild or niece); the child lived with you for more than half the year; you paid more than half the child's living expenses for the year; the child was under age 17 at the end of 2024; the child is a U.S. citizen, national, or resident alien; and you have a valid Social Security number for the child.

If you are married, you and your spouse must file a joint return to claim the credit. If you are divorced or separated, only the parent who has custody of the child for the greater part of the year can claim the credit, unless you have a written agreement stating otherwise.

How to claim the credit on your 2024 tax return

When you file your 2024 federal tax return, you will report the Child Tax Credit on Schedule 8812 (Credits for may have access to Children and Other Dependents) if you are using Form 1040. If you use tax software, the program will ask you questions about your children and calculate the credit automatically.

You will need each child's full name, date of birth, and Social Security number. Have your Social Security card, birth certificates, and any custody documents available when you file. If you are filing by mail, include Schedule 8812 with your return.

The deadline to file your 2024 tax return is April 15, 2025. If you cannot file by then, you can request an extension, though you should still pay any taxes you owe by April 15 to avoid penalties and interest.

Scams claiming new $300 payments

Since the 2021 payments ended, scammers have sent text messages, emails, and social media posts claiming that a new $300 Child Tax Credit payment is available. These are not real. The IRS does not send unsolicited messages asking you to click a link, download an app, or provide personal information.

If you receive a message about a new Child Tax Credit payment, do not click any links or reply with personal details. Delete the message. If you are unsure whether a message is real, go directly to IRS.gov or call the IRS at 1-800-829-1040 to verify.

Frequently Asked Questions

Will the $300 monthly payments come back?

There is no current plan to reinstate monthly Child Tax Credit payments. Congress would need to pass new legislation to expand the credit again. You can monitor IRS.gov or consult a tax professional if you want to stay informed about any changes to tax law.

What if I did not receive all my 2021 payments?

If you did not receive the full amount of monthly payments you were may have access to to in 2021, you should have claimed the missing amount on your 2021 tax return filed in 2022. If you did not file a return or did not claim the credit, you may still be able to file an amended return. Contact a tax professional or the IRS for help.

Can I get the $300 payments if I did not file taxes in 2021?

No. The 2021 payments ended in December 2021 and cannot be recovered. However, if you have children under age 17, you can claim the $2,000 Child Tax Credit on your 2024 tax return, even if you did not file in previous years.

Do I have to file a tax return to claim the Child Tax Credit?

Yes. You must file a federal tax return to claim the Child Tax Credit, even if your income is very low or you have no tax liability. Filing a return allows you to receive the credit as a refund if you owe no taxes.

Is there a phone number to call about the Child Tax Credit?

You can call the IRS at 1-800-829-1040 during business hours. Have your Social Security number and tax return information ready. For questions specific to your situation, a tax professional or a free tax preparation site in your area can also help.