From americanexpatfinance.com: Most expat Americans ineligible for expanded Child Tax Credit amounts: IRS
"The law says you have to have a main home in the U.S.," the IRS spokesperson told the American Expat Financial News Journal on Monday.
"Members of the military, stationed abroad, normally meet this requirement, but others typically don't."
The policy is officially spelled out in more detail in a federal tax document (Rev. Proc. 2021-23), where it says, on page 3, "a taxpayer is eligible for the increased refundable amount only if [they], or the spouse of a taxpayer filing a joint return, had a main home in the United States for more than half of the taxable year beginning in 2021, or was a bona fide resident of Puerto Rico for the taxable year beginning in 2021.
"For all other taxpayers, the refundable portion of the credit is limited to $1,400."
The maximum potential increased amount of the Child Tax Credit, according to this document, is US$3,000 annually "for each qualifying child aged 6 or older, and US$3,600 for each qualifying child who has not [turned] 6."
