I have an unmarried couple who live together.  In the past the man earned the most money, filed head of household  and claimed their 2 children.  The woman filed as single.  In 2021 the woman made more money so she should file as head of household and take the 2 kids as dependents.  My problem comes because the man received the stimulus payments and the advanced child tax credit.  Both their incomes qualify for the EIC.  It seems like they would be double dipping if I give the woman the kids in 2021.