Also, you – or your spouse, if married and filing a joint return – must have your main home in one of the 50 states or the District of Columbia for more than half the year. Your main home can be any location where you regularly live, including a house, apartment, mobile home, shelter, temporary lodging, or other location. It doesn’t need to be the same physical location throughout the taxable year. You don’t need a permanent address to get these payments. If you’re temporarily away from your main home because of illness, education, business, vacation, or military service, you’re generally treated as living in your main home.
You can learn more and get answers to other questions you may have about the ACTC payments at IRS.gov/childtaxcredit2021.