Advance Child Tax Credit (CTC) for Non-Filers

Revenue Procedure 21-24 provides two procedures for individuals, who are not otherwise required to file 2020 federal income tax returns, to file returns in order to receive:
  • Advance CTC payments;
  • 2020 recovery rebate credit payments;
  • Additional 2020 recovery rebate credit payments; and
  • Third-round of the economic impact payments.
The first procedure permits these individuals to file simplified returns. The second procedure enables these individuals to file complete returns electronically even if they have zero adjusted gross income.