ctc advance payment

[sanperky1]

My client has 1 dependent in 2022 but had 2 in 2021.  He qualifies for the safe harbor meaning he does not need to repay the additional 1500.00 he received but when I fill out the 8812 it subtracts the whole 3000.00 received for both children and gives a 0 tax credit.

How do I record the 1500.00 that does not need to be repaid and still get the taxpayer the 1500.00 he should receive for the child in 2022.

[IRonMaN]

But isn't getting two halves equal to getting one whole? 

[TaxGuyBill]

As was pointed out, why do you think your client should get an additional credit?

The credit is $3000 for one child.  They received $3000 in Advance payments.  That results in a credit of $0.  If there is no potential of a repayment, it does not matter how many children the Advance credit was based on. 

[IRonMaN]

There were quite a few posts this year with folks thinking those payments were tied to a specific kid.  So in this case we collected for one kid (let's call him Darryl) that no longer exists for that tax return so we got free money for Darryl that we don't have to pay back.  Now let's move on to his brother Darryl.  We only got $1500 for him and now we want the other half of the credit.  It just don't work that way.  The IRS doesn't care if Larry moved back home and his brother Darryl and his other brother Darryl ran off to join the circus.  When the return is filed there is only one qualifying kid and Larry is the kid even though you didn't get a dime previously for him.