How do I file this? My son's father got advance payments of $1500 but 2021 is my year to claim him. He gave me the $1500 so do I report getting it? It wasn't in my name.

[DoninGA]

No you do not report receiving the advance child tax credit on your 2021 tax return since the IRS did not send the advance payments to you.

[xmasbaby0]

No you do not report getting the CTC from the other parent.   The person who received the payments from the IRS is required to enter that on their own tax return, regardless of what they did with the money after they received it.  Dad will get a letter 6419 that reports the advance payments and he will have to enter it on his tax return.   Depending on his income he may or may not have to repay it if he is not claiming the child on his 2021 return.

The IRS does not sort out arrangements and deals made within families in regard to the CTC.   The payments have to be entered under the SSN of the person who they were issued to.

And...that means if you are claiming the child for 2021 then you can get the full amount on your own tax return.   If you decide to share with the dad----that is up to you.