Claiming a dependent in 2021 that you did not claim in 2020

[Jtax LLC]

I just want to make sure I am doing this correctly.  If a taxpayer did not claim a dependent in 2020 but then claims a dependent in 2021, they get the Child Tax Credit and the $1,400 Stimulus, correct?  And it doesn't matter which kid it was, they just calculate it by the number of dependents, correct?  I am seeing some large refunds for people who flip flop dependents because of divorce or not being married to the other parent.  

[Jim-from-Ohio]

correct

[qbteachmt]

Well...

"And it doesn't matter which kid it was"

If two unmarried people swap claiming their two kids every year, you still need to put the right name and SSN on the tax form, and they still only get credits for quantity 1 each.