itonewbie
Level 15

@cinmon428 wrote:

So you believe that the taxpayer now filing independently in 2020 will get a credit of $700? ($1200 minus the $500 the parents got for the dependent taxpayer in 2019.)


That part of the law is not as clear, if I recall, as the reference is made in relation to the "eligible individual" and "eligible individual" refers to only the taxpayer (and spouse, if MFJ).  Since "qualifying children" are not "eligible individuals", it may create an unintended consequence that the full Recovery Rebate could be allowed on this newly independent child's return.  May like to research this a little deeper. 

---------------------------------------------------------------------------------
Still an AllStar