It may apply to a 82 year old taxpayer who claimed a dependent minor last year for one reason or another and it is not claiming the dependent this year. The IRS used the last year return to send the advanced child tax credit assuming that 82 year old is going to claim the dependent again. If the taxpayer does not claim it, she or he will have to pay back unless it is protected by the repayment qualifications. So in my opinion, it has to be included in all the returns because they are looking for a way to avoid double dipping in some taxpayers. Thank you.