Child Tax Credit

[Mars1]

How do you pay back the amount received when you do not file a tax return?  Only income is Social Security.  Still file a return just for Form 8812?

[rbynaker]

What makes you think you have to pay back the amount received?

[Mars1]

Client is not entitled to claim children as dependents since they receive too much Social Security and the only income she has is Social Security so she has no reason to file a return.

[rbynaker]

Receiving too much Social Security does not disqualify one from being claimed as a dependent (but the closely related "provides more than 50% of their own support" does.)

Have you done support worksheets for the children?

[qbteachmt]

SSA guidance:

https://blog.ssa.gov/tax-season-what-to-know-if-you-get-social-security-or-supplemental-security-inc...

Here are IRS resources, FAQ, and guidance:
https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-f...

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

Repayment protection (in Sched 8812):
https://www.irs.gov/instructions/i1040s8#en_US_2021_publink100077789

[Mars1]

Yes, I have done the worksheets, but the mother only has the same amount of income as the children get and she hasn't kept up with much because she doesn't have to file a return. 

[Mars1]

Thanks so much for this info.  Still unsure what to do about the money even after reading all this.

[qbteachmt]

"Still unsure what to do about the money even after reading all this."

Make a tax return. Fill in the fields.

[qbteachmt]

Here's an article to read, and follow the link to the Rev Proc 2022-12:

https://www.journalofaccountancy.com/news/2022/jan/how-nonfilers-can-claim-2021-tax-credits.html