The IRS will begin sending advance monthly Child Tax Credit (CTC) checks starting on July 1, according to testimony to Congress by the IRS Commissioner. The American Rescue Plan Act (ARPA) expanded the CTC for 2021 for eligible taxpayers. Under the law, the IRS must make monthly advance payments (generally by direct deposit), from July through December 2021, that equal, in total, 50% of the IRS’s estimate of an eligible taxpayer’s 2021 CTCs. Before the ARPA, the CTC was $2,000 per “qualifying child.” The ARPA increased the CTC to $3,000 per year for each eligible child age six to 17 and $3,600 for children under age six. However, the increased CTC is subject to lower income phase out rules.