In 2022 taxpayers received IRS Letter 6419 providing the total amount of Child Tax Credit (CTC) advance payments that were disbursed to them in 2021. MFJ filers generally received two letters, one addressed to the primary taxpayer and the other addressed to the secondary taxpayer, and these will be combined when completing Schedule 8812.
You will use the information in the letter(s) when preparing Schedule 8812 in a tax return to reconcile the amount of CTC the taxpayer(s) received with how much they were eligible to receive.
Excess payment received may need to be returned based on the taxpayer's filing status and AGI. TaxSlayer Pro will calculate either the additional amount they are due or the repayment amount.
Repayment Protection Program
Taxpayers may qualify for the repayment protection based on their filing status and modified AGI:
| Filing status | Full repayment protection if 2021 modified AGI is at or below: |
Full or some repayment protection if 2021 modified AGI is between: |
No repayment protection if 2021 modified AGI is at or above: |
| MFJ or Qual Widow(er) | $60,000 | $60,001 - $119,999 | $120,000 |
| Head of Household | $50,000 | $50,001 - $99,999 | $100,000 |
| Single or MFS | $40,000 | $40,001 - $79,999 | $80,000 |
For the purposes of the Child Tax Credit, modified AGI equals AGI plus:
- Foreign earned income excluded (Form 2555 line 45) or the foreign housing deduction (Form 2555 line 50).
- Any amount excluded from gross income because it was received from sources in Puerto Rico or American Samoa.
Where to enter Letter 6419 in 2021 TaxSlayer Pro
During the process of creating the return you are prompted to enter the amounts from Letter(s) 6419.
The Schedule 8812 menu can be gotten to from two directions:
- Credits
-
Nonrefundable Child Tax Credit or Credit for Other Dependents
or - Payments, Estimates, EIC
- Additional Child Tax Credit (Sch 8812)
In the Child Tax Credit Menu select Letter(s) 6419 Advance CTC Payment Amounts
- Enter the number of qualifying children as indicated on Letter(s) 6419.
- Enter the aggregate amount of advance CTC payments from Letter(s) 6419
Additional Information: