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Advance Payments of the Child Tax Credit
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When you claim the Child Tax Credit on your income tax return, you can choose to receive part of your Child Tax Credit for the next year in three advance payments before you file your next income tax return.
Your choice does not carry over to future years. Each year, you must indicate on your income tax return if you want to receive advance payments of the Child Tax Credit.
If you choose to receive advance payments on your 2024 income tax return, you will receive:
- Your full Child Tax Credit for 2024
- Part of your 2025 Child Tax Credit divided into three equal payments in the second half of 2025
- The remaining part of your 2025 Child Tax Credit when you file your 2025 income tax return
If you choose not to receive advance payments on your 2024 income tax return, you will receive:
- Your full Child Tax Credit for 2024
- Your full 2025 Child Tax Credit when you file your 2025 income tax return
If you owe any other Minnesota tax or government debts, we may apply your advance payments of the Child Tax Credit to the amount you owe. For more information, see Offsets.
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We will start sending payments at the end of the July, September, and November. Based on the payment type you can expect to receive your payments by the dates listed.
- Direct Deposit: August 1, October 1, December 1
- Check: August 15, October 15, December 15
To choose advance payments of your Child Tax Credit, you must file an income tax return by April 15:
- Electronically: Use tax software to file your Minnesota income tax return online. This is the fastest option to get your refund processed.
- By mail: Download and complete Form M1, Schedule M1DQC, Schedule M1REF, and Schedule M1CWFC. On Schedule M1CWFC check the box to elect to receive advance payment of your child tax credit and complete Sections 1 and 2. Mail your completed return to:
Minnesota Department of Revenue
Mail Station 0015
600 N. Robert St.
St. Paul, MN 55146-0015
Choosing advance payments may impact Supplemental Nutrition Assistance Program (SNAP) benefits and eligibility.
SNAP benefits and eligibility are not impacted if you claim the Child Tax Credit without advance payments.
Estimator Tool and More Information
For an estimator of how advance payments affect your SNAP benefits, requirements, and other related information, visit the Minnesota Department of Children, Youth, and Families website.
If you choose to receive advance payments of your Child Tax Credit, you must file a Minnesota Individual Income Tax return the next year. We will send a letter at the end of the year with information about the payments you received. Use this information when you file your next income tax return.
Advance payments of your Child Tax Credit are estimated based upon your income and number of qualifying children reported on your current return. If your income or number of qualifying children changes on your next income tax return, the amount of your Child Tax Credit may be different than estimated.
In some situations, advance payments will need to be repaid. Your next income tax return refund or your balance due may be impacted.
Minimum Credit: Repayment Protection
The Minimum Credit protects many families from having to repay advance payments. To be protected by the Minimum Credit, both must be true:
- You remain eligible for any amount of the credit on your 2025 income tax return
- The number of qualifying children you are claiming on your 2025 income tax return has not changed enough to reduce the credit below what was advanced
Visit Common Repayment Examples for more detailed information.
If you claimed the Child Tax Credit on your income tax return and chose to receive advance payments of the following year's Child Tax Credit, you can use e-Services to:
- Update your mailing address
- Change from direct deposit to a paper check
- Stop advance payments for the year
If you stop advance payments for the year, you must wait until you file your next income tax return to choose advance payments again for the following year. You are still required to file a 2025 income tax return even if you stopped your advance payments.
To make changes, you must set up an e-Services account, then request access to your personal tax accounts. We recommend you set up an account immediately, so you can make changes if you need to.
You can also cancel direct deposit or your advance payments by contacting us at 651-296-3781, 800-652-9094 or by emailing individual.incometax@state.mn.us.
Access your personal tax accounts
Follow these steps to set up an e-Services account and access your personal tax information:
- Create a username: On the e-Services login page, select Create a username below the login fields, then select Create an Individual username to get started.
- Access your personal tax accounts: Log in to your e-Services account, select the I Want To… tab. Then, under Tax Accounts, select Access your personal tax accounts and follow the instructions.
- Verification process: To ensure your information is secure and to prevent fraud, you will need to wait for us to verify your identity using the information you provided. We will send you a message when we have completed verification. The length of this process varies, and it does not extend or change any due dates or deadlines.
You should not amend your income tax return if you only need to stop advance payments, see Change or Stop Advance Payments above.
You cannot amend your income tax return for the sole purpose of starting advance payments.
If you are getting advance payment of your Child Tax Credit and you amend any part of Schedule M1CWFC, Minnesota Child and Working Family Credits, we will stop advance payments. You can still claim the remainder of your Child Tax Credit as part of your next income tax return. You can amend other parts of your income tax return without affecting your advance payments.
