VALID › Notice Library › Letter 6591
In the IRS’s own words · not reviewed by VALID
6591 letter explained, in the IRS’s own words
You may qualify to receive the Child Tax Credit (CTC), or receive additional Child Tax Credit, for 2021, but you need to file a 2021 income tax return to claim the credit. This change is just for 2021 and allows you to receive the credit even if you had little or no income in 2021.
Read the full 6591 page on irs.gov ↗
What this letter is about
You may qualify to receive the Child Tax Credit (CTC), or receive additional Child Tax Credit, for 2021, but you need to file a 2021 income tax return to claim the credit. This change is just for 2021 and allows you to receive the credit even if you had little or no income in 2021.
What you need to do
Follow the If/Then chart shown on your letter to determine any next actions.
You may want to
- Learn more about the 2021 Child Tax Credit provisions and review the Frequently Asked Questions (FAQs) about the credit.
- Review the general rules for claiming the Child Tax Credit.
- Download any needed forms and publications online.
I received advance payments of the CTC as monthly payments in 2021. How can I receive the remaining amount?
If you received advance payments of the credit, you need to reconcile (compare) the total you received with the amount you're eligible to claim.
To reconcile advance payments on your 2021 return:
- Get your advance payments total and number of qualifying children from your online account.
- Enter that information on a 2021 Form 1040 (Schedule 8812), Credits for Qualifying Children and Other Dependents PDF.
- File your 2021 Form 1040, U.S. Individual Income Tax Return PDF, with the Schedule 8812 PDF and any other supporting forms, schedules, and documentation to receive the remaining credit.
Where can I get help with filing my 2021 income tax return if I can't do it myself?
The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation for certain individuals. These programs will open in late January 2024. Visit our online VITA site for more information about these programs.
There are also various types of tax return preparers, including certified public accountants, enrolled agents, attorneys, and others who can assist you in filing your return. For more information about these and other return preparers who might be right for you, visit Need someone to prepare your tax return?
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.