MFJ to HOH advance child tax credit

[lacey1979]

My husband and I filed MFJ in 2020 and have 3 kids. We separated in May 2021 and I have a PFA in place so he cannot contact me (and I don’t want to contact him). I plan on filing HOH for 2021.  The advance child tax credits were deposited into a joint account that I control, so I received all the payments ($3,000). My form 6419 shows only $1,500 (presuming my husband’s 6419 shows the other $1,500). Due to the change in filing status, we actually don’t qualify and the entire $3,000 needs to be repaid.  My question is how to treat it on my return - do I show the $3,000 and pay it all back which wouldn’t match my 6419 or do I show $1,500 and the give the other $1,500 to my husband for repaying on his return? I would prefer not to contact him but don’t want my return to be rejected if the info doesn’t match my 6419.  I held back all the cash bc I knew we didn’t qualify so the amount is not an issue. 

[rjs · Accepted solution]

On your tax return you must show only the exact amount on your own Letter 6419. You husband has to show the amount from his letter on his tax return. You can't pay it back for him. He has to do it on his own tax return. If you have the money that is rightfully his, and that he will need to pay back, try to find a way to send it to him without actually having any contact.

[Opus 17 · Accepted solution]

I don’t understand why you think you don’t qualify for the child tax credit. Are you sure?  If the children are qualifying persons for HOH, they should also be qualifying children for the child tax credit, unless they are all 18 or older.

Regardless, you will only report what you received according to the IRS on your letter 6419, and your ex must report and re-pay their half according to their IRS letter.  If your ex feels this is unfair because you controlled the account and received all the actual money, this is something that your ex should ask their attorney to take into account when negotiating a financial settlement as part of your divorce.  You might also want to drop a note to your attorney so that they can anticipate your ex’s claim and decide how they want to respond.

[lacey1979]

Thanks. Due to the income limitations for HOH, I don’t think I’ll qualify for the advance payments received. 
Seems like my best course is to send him a certified check for his portion and let him figure out his liability.  I appreciate the help. 

[Opus 17]

---

@lacey1979 wrote:

Thanks. Due to the income limitations for HOH, I don’t think I’ll qualify for the advance payments received. 
Seems like my best course is to send him a certified check for his portion and let him figure out his liability.  I appreciate the help. 

---

On the question of income limits, double-check your standing.  There is a fairly narrow range where you would qualify if you file jointly but not if you filed HOH.  You might be over the phase out for the $3000 enhancement but still receive the original $2000.  See the IRS FAQ here,

https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-t...

If your ex is low income, they might qualify for repayment protection, see the IRS FAQ here.

https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-t...

If your ex will be responsible for repayment, and you want to to the "right" thing by mailing a check, you might  want to mail it to their attorney if there is a protective order in place.

Cheers.