Hello community,

I have a client, 2021 was MFJ with two kids. This year, for personal reasons they are insistent on filing MFS, husband will claim the children as dependents.

Collectively, they received $3,000 in Advance CTC; they each received a 6419 for $1,500. Is husband going to be able to indicate on his return that they received $3,000 CTC, or do they each have to indicate they received $1,500 on their own separate returns, creating an overpayment situation for wife.

Similarly, the EIP3 letters were split down the middle as well: $2,800 on each of their letters since they received $5,600 as a family of four. I am aware that in the case of separated parents, if a parent got a check for a child because of 2020 dependency status and for 2021 the other parent claims a RRC, that this okay and the funds do not have to be repaid. However, since they are married, I'm not sure how this will work - again, can I allocate both of the children's EIP3 to the husband's return and only $1,400 to the wife, even though her letter shows $2,800?

Looking for any advice or web resources. Thanks!