US: Grandparents and other relatives with eligible dependents can qualify for 2021 Child Tax Credit (Press release)
U.S. Internal Revenue Service – October 17, 2022
The Internal Revenue Service reminded families today that some taxpayers who claim at least one child as their dependent on their tax return may not realize they could be eligible to benefit from the Child Tax Credit (CTC). Eligible taxpayers who received advance Child Tax Credit payments last year should file a 2021 tax return to receive the second half of the credit. Eligible taxpayers who did not receive advance Child Tax Credit payments last year can claim the full credit by filing a 2021 tax return. The IRS urges grandparents, foster parents or people caring for siblings or other relatives to check their eligibility to receive the 2021 Child Tax Credit. It’s important for people who might qualify for this credit to review the eligibility rules to make sure they still qualify.
https://www.irs.gov/newsroom/grandparents-and-other-relatives-with-eligible-dependents-can-qualify-for-2021-child-tax-credit