Q. Can we we each take one of the credits ($2,000 Child Tax Credit and the $1,100 for the two child stimulus payments)?
A. No.
Q. Does 8332 force only one person take all those credits?
A. Yes, essentially. See "special rule" for divorced parents above. "The tax benefits may not be split in any other manner". The recovery rebate credit is new (and temporary) but it goes with the dependency/child tax credit.
