The Internal Revenue Service reminds practitioners that taxpayers claiming
the Child Tax Credit cannot claim the full $1,000 per child if they
received an advance payment check last year. When figuring the credit,
they must subtract the amount they got in advance. Failure to do so will
reduce and could delay the tax refund claimed.
Taxpayers can get the amount of their advance Child Tax Credit payment by
visiting IRS.gov. Information is available by clicking on 1040 Central or
Your 2003 Advance Child Tax Credit. Click here