ErnieS0
Expert Alumni

Deductions & credits

The person who claims the child as a dependent is entitled to the Recovery Rebate Credit, even if the other parent received the third stimulus payment,

 

The IRS says:

 

Q E15. Dependents: Can my 2021 Recovery Rebate Credit include an amount for a qualifying dependent if the dependent received the third Economic Impact Payment or someone else received the third Economic Impact Payment for the dependent? (added January 13, 2022)

 

A15. Yes, if you meet the eligibility requirements to claim the 2021 Recovery Rebate Credit. The amount of your credit may include up to $1,400 for a qualifying dependent you are claiming on your 2021 return.

 

See: Topic E: Calculating the 2021 Recovery Rebate Credit

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