Custodial and non custodial for stimulus check

[samanthaann143]

For 2019 my ex husband claimed our son because of our divorce decree. Even though our son lived with me 12 months out of the year. I am wondering if because he got to claim him on the taxes if that means he will also being getting the 500$ check for our son for the covid stimulus check. I am the custodial parent, but with them saying they are going off last years taxes that he will get the check because he was the one to claim him since it was his year to claim him? I really hope they are looking at who is the custodial but I just want to clarify! Thank you 

[macuser_22]

Nobody knows.  The bill has not even passed yet and the IRS has to issue guidelines.

[samanthaann143]

Since the bill has passed, does anyone have any answers? 

[CatinaT1]

You can get the latest information here: https://www.irs.gov/coronavirus

[mariahhyer]

The answers to this question were terrible, but I'm wondering the same thing you are. Any real answers given?

[macuser_22]

The answers were posted in March before the IRS issued guidelines.    The first and second stimulus was actually for 2020  and would be claimed on the 2020 tax return of the parent that claimed the child as a dependent if not previously received.    Custodial agreements make no difference - it is who claimed the dependent who must have been not older then 16 at the end of 2020.   If claimed on the 2020 tax return, the IRS will check to be sure that it has not already been paid to that taxpayer.

The 3rd stimulus would be sent to that same taxpayer based on the 2020 tax return.