3rd Stimulus for child born in 2021

[JoanneM]

Here is the Senerio:

Taxpayer has 2 children from 2 different mothers. in 2020 Taxpayer filed head of household with Child (A) and received $1400 for Child (A) and $1400 for himself.

For 2021 Child (A) will be claimed my Mother (1) and not on Taxpayer's return.

Taxpayer will Claim Child (B) born in 2021 on his return and qualifies for $1400 stimulus for child born in 2021. 

How does the taxpayer claim the Stimulus for this child (B) when recovery rebate worksheet only recognizes for Child (A) dependent, that was removed for 2021 year? Child (B) replaces Child (A) but $1400 needs to be claimed for CHild (B)

[sjrcpa]

Recovery rebate is based on family size and income. It is not tied to Child A or child B.

Client already got $2800 for his family of two.

[JoanneM]

Taxpayer's income in well under the income limitation of $112K for HH and he is a family of 3

but alternates Child (A) with the mother

Child (B) was born in 2021 - who should receive the Stimulus for this child?

[qbteachmt]

It isn't tied to specific children. It's tied to the Number of children. There are only 2. If you and I claim one child each, and the next year we swap them, there are still only 2. There is no missing money or more money. We both got money for 1 and we both claim 1. There is nothing more to claim.

[taxiowa]

Does both Child A and Child B live with client over 6 months?  does either mother live with client?

[qbteachmt]

Remember that the payouts all are projections, based on prior filings and to be reconciled to Actuals when tax filing for the year.

Let's break this down:

"Taxpayer has 2 children from 2 different mothers." <== meaningless

"in 2020 Taxpayer filed head of household with Child (A) and received $1400 for Child (A) and $1400 for himself." <== for self and one minor child. Not "child A." A Child, projecting that 2021 would still include a minor child.

"For 2021 Child (A) will be claimed my Mother (1) and not on Taxpayer's return." <== meaningless

"Taxpayer will Claim Child (B) born in 2021 on his return and qualifies for $1400 stimulus for child born in 2021." <== no; new child isn't anywhere in the code.

"Child (B) replaces Child (A) but $1400 needs to be claimed for CHild (B)" <== The Only Thing that matters

2021 actuals = Self and one qualifying minor child. Already got money for self and one minor child. There is nothing more to try to get.