In the summer of 2003, your kids could be memorable for more than just a skinned knee, a stray dog, or a boyfriend with an earring. This summer your kids could be the reason you get a special check from Uncle Sam! And all you have to do is cash it.

The check is an advance payment of the new tax laws 2003 increase in the Child Tax Credit. If you claimed the credit on your 2002 tax return, you may be eligible for up to $400 for each qualifying child. Thats the difference between the 2002 maximum credit of $600 and the increased 2003 amount of $1,000.

Starting on July 25, the checks will be issued to about 25 million eligible taxpayers. And you dont have to call, apply or fill out another form. Just sit back and think of how youll spend the money.

If you want details on these advance payments, weve got them:

• IR-2003-68� Taxpayers to Receive Advance Child Tax Credit This Summer
  
  
• FS-2003-13� Advance Child Tax Credit Payments
  
  
• Frequently Asked Questions�about Advance Child Tax Credit Payments
  
  
• State-by-State Distribution of the Accelerated Increase in�Child Tax Credit
  
  
• Mailing Schedule for Advance Payment Checks

We also have information about other aspects of the new tax law:

• Tax Withholding Tables for Employers
  
  
• Estimated Tax Payments
  
  
• Tax Rate Schedules for 2003
  
  
• Changes for Individuals
  
  
• Changes for Businesses

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