recovery rebate - child's portion

[MarcB]

married filing separately return. Taxpayer can claim the child. However the spouse received the child's portion of the recovery rebate. both #1 &2. Do I still claim the credit for the child's recovery rebate on the taxpayer's return.

[dkh]

Yes, you complete the RRC Worksheet with the amount your client received for the dependent  NOT what someone else received for the dependent.       Many many many threads with the same and or similar questions.

[abctax55]

@dkh 

🥃  Is it time?

[qbteachmt]

"Taxpayer can claim the child"

It's "whose 2020 tax return has this dependent on it?"

Perhaps it would help to review what is really happening:

The funds were paid out as Advanced payment against a projection. The projection used 2018 or 2019 tax returns. But 2020 is the Actuals. You use the 2020 return to reconcile what a person is entitled to, against what they got.

If the person is not a dependent in 2020, then they would be entitled to the payment/credit as individual filers. That doesn't mean "not being claimed." It means "no longer qualifies as a dependent."

You might want to bookmark these links and read the IRS guidance.

Interactive wizards portal for determining dependency:

https://www.irs.gov/help/ita

And:

https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility

https://www.irs.gov/coronavirus/second-eip-faqs#Eligibility

One for each EIP.

[qbteachmt]

"Is it time?"

I can't believe that glass has any liquid left by now. I hope you are topping it off with something tasty.

[dkh]

Yes it is, but I'm going to make it double 🥃🥃

[dkh]

@qbteachmt  glad too see you post your  "Perhaps it would help to review what is really happening"

[qbteachmt]

"glad too see you post your"

It's just a one click macro, now  🙂

It reminds me of a drummer in a circus band who put the drumstick head on an old battery-powered toothbrush base. All you do is click and hold it down. Dru-u-u-m-m-m-roll-l-l-l-l-l please!