child tax credit

[safwef19]

mom got the child tax credit for july - december 2021 for her 2 year old son.  now when its time to file 2021 taxes she ended up not having an income and herself and child will be claimed on the grandfathers taxes.  on his tax return does he just include the child tax credit that was given to the mother last year and she doesn't have to file a return

[xmasbaby0]

No.  Grandpa does not have to include the amount that the child's mother received.   If Grandpa can claim the child as a dependent on his own tax return then he gets the full amount of CTC.    Grandpa can enter the child in My Info:

To claim a grandchild as your dependent

When you enter the child’s name in Personal Info, you will be asked “What’s your relationship to  [child’s name]?”  

           Choose “another person”

            a drop down menu will appear that lets you choose grandchild

[Opus 17]

Separately, the mother will have to file a tax return to reconcile the fact that she received advance payments but is not claiming her child as a dependent. Depending on her income, she may qualify for repayment protection and may not have to repay the credit. But, she will need to file a return to claim the repayment protection.

[Affordabletaxes2021]

The mother does not need income to file for remaining child tax credit for 2021. The mother should file with the child to get the remaining child tax credit. Someone else claiming child can wreak havoc later on.