Child Tax Credit and Married Filing Separate

[jla2cpa]

Have a client filing MFS with 3 dependents.  8812 is giving full CTC for each child.

May have missed something but though on entitled to 1/2.  I have tried each code 

(I thought would apply) on information worksheet.  Am I overlooking something.

Thanks

[Just-Lisa-Now-]

I dont see many MFS returns, but I think it might have changed in the past couple of years.

You might want to run through the FAQs o the IRS website, lots of outdated articles out there on the internet.

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

[jla2cpa]

Thanks.  I texted another CPA and he thought would be 1/2 Credit also.  I will review.

[IRonMaN]

Have you followed the form through to see if there is anywhere that the amount would be cut in half?

[sjrcpa]

I don't think King Solomon's idea applies here.

[BobKamman]

I really don't understand the question.  Do you think IRS would give the other half of the credit to the non-eligible parent?  Sounds like a remnant of a theory from some state tax rule.  

[garman22]

I've never heard of splitting child credit between divorced parents. How does one claim said dependent? The second one to file will be rejected due to SSN already claimed on anothers return. 

Id look pub 501 pg 15. Should make it clear. 

[ljr]

I've never seen the credit split in half. I think it is all or nothing following the child 

[Terry53029]

I don't recall it ever being split, as CTC follows child. Just curious why is client not filing HH, or does he live with spouse