Form 8812 for taxpayer who was MFJ in TY2020, but is now single and received the ACTC

[Mars1]

T/P was married in 2020 but divorced in Dec 2021.  Ex has custody of kids.  He doesn't know about getting the credit, but will find out.  How will CTC affect him since he has no dependent children to claim now, only himself?  Does he still report the amount received (assuming there was some) on his 8812, even though he cannot claim the kids?

[LJHCPA]

My opinion (and I may be wrong) is the credit goes where the kids are. If the ex-wife is claiming them she should report the total amount received from both Letters 6419 on her return. He would report nothing as he has no children on this year's return. My two cents

[qbteachmt]

They were supposed to log into their account to provide and update their status, so that the payments follow their status.

[rbynaker]

What he received goes on his Schedule 8812.  He may have to repay it or he may be covered under repayment protection if his AGI is low enough.