Can I claim my grandson for 2021 if my daughter claimed him in 2020 and got the 6 months of tax credit payments for 2021?

[xmasbaby0]

You have not provided any details as to why you now want to claim your grandchild or why your daughter will not/cannot claim him.   Maybe you can claim him.  IF you claim him then you can get the full child tax credit on your own tax return.   Your daughter will have to file a tax return that shows the advance monthly payments she received; depending on her AGI she may or may not have to pay it back.   She will soon receive a letter 6419 from the IRS that shows the amount she received, which must be entered on her own tax return.

Will you also be claiming your daughter as your dependent?  Did she have less than $4350 of income in 2021 (not counting any Social Security or the child tax credit payments)?

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2021 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,350 in 2021.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?
• What is a "qualifying person" for Head of Household?
• Does a dependent for 2020 have to live with me?
• Do I qualify for Head of Household in 2020?
• Can I claim myself or my spouse as a dependent?

[Hal_Al]

Q. Can I claim my grandson for 2021 if my daughter claimed him in 2020 and got the 6 months of tax credit payments for 2021?

A. Simple answer: Yes.

The fact that he was someone else's dependent the previous year and that person got the advance child tax credit payments, this year, does not disqualify you from claiming your legitimate dependents.

As the other reply(s) indicate; you must meet the dependency rules and there are rules for whether the other person (your daughter) has to pay back any of the advance payments (probably not).

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