For 2021 only, the enhanced child tax credit will be paid in full even if the taxpayer doesn't have income earned from working.
In general, only the parent where the children lived more than half the nights of the year has the automatic right to claim them as dependents. The non-custodial parent can only claim a child as a dependent if the custodial parent gives them a signed for 8332 dependent release.
Unless Congress approves a new tax law, the child tax credit will go back to the old formula for 2022.
