I just want to make sure I am doing this correctly.  If a taxpayer did not claim a dependent in 2020 but then claims a dependent in 2021, they get the Child Tax Credit and the $1,400 Stimulus, correct?  And it doesn't matter which kid it was, they just calculate it by the number of dependents, correct?  I am seeing some large refunds for people who flip flop dependents because of divorce or not being married to the other parent.