Child Tax Credit CTC / 8812

[GermanB]

I encounter my first problem with the CTC Child Tax Credit. Need some guidance, My client is Separated/Divorce, the parents of the child alternate years to claim CTC. Jhon(father) is claiming the child this tax year 2021, he did not received/claimed the advance child credit during 2021 because Jane(mother) was the one who claimed the child on 2020 taxes, therefore Jane(mother) received $1600 of the $3600. 

The problem I encounter is that in form 8812 for Jhon (father) there is not an option that can show that the Jane(mother) was the one who received the $1600. The mother received the IRS letter 6419 but Jhon did not because he never received the advance CTC. Therefore, do I put 0 on in form 8812 for Jhon (father) ? if I put 0 for the Advance CTC amount Jhon will get $3600 CTC. That would be incorrect since half of CTC credit has been received already by Jane(mom). 

Help

[jofijohnjoseph]

You should put zero for John (the husband).

John is claiming the child for TY 2021 and is filing on a separate basis.  Accordingly, only he is entitled to the $3,600 Child Tax Credit.  Because he did not receive any advance payments during the calendar year, he will receive the full credit when he files his 2021 tax returns.

Jane (the mother) received advance CTC payments for TY 2021 even though she is not claiming a child for this tax year.  Accordingly, she will need to report the $1,800 payment on her 2021 returns and her refund will be reduced and/or her balance due will increase by this $1,800.

[GermanB]

Thank you for the quick response. I really appreciated. 

[garman22]

she may not need to pay back the advance if she is covered under repayment protection. 

I would check this out for future reference. 

https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-t...