5/17/2021
Advance Child Tax Credit
Revenue Procedure 2021-24: provides two procedures for individuals not otherwise required to file 2020 Federal income tax returns to file returns to receive advance child tax credit payments, 2020 recovery rebate credit payments, additional 2020 recovery rebate credit payments, and third-round economic impact payments.
1. By filing simplified returns.
2. By filing complete returns electronically even if they have zero adjusted gross income.
Revenue Procedure 2021-24 is in IRB: 2021-29 7/19/2021.