My ex-wife and I have joint custody of our disabled son. How do you claim/calculate/file Child care credit when you alternate years for claiming tax for child dependent.

[robustliving1]

Example:  In 2021, my ex received advance payments from July to Dec. in the amt. of $1500. This year, I claim him for 2021. Do I answer yes or no to the question, did you receive advance payments in '21? I didn't get the money, my ex did. If I say no, which I didn't (she did), I get $3000. is that correct? The reason she received the payments, is because she claimed him as dependent in 2020. Please advise. If I say yes, because she got payments, I get $1500. That doesn't seem right either.

[xmasbaby0]

You are confusing two credits.   The child care credit is the one for paying a babysitter or daycare facility to take care of your child so you can work.   Only the custodial parent can use that credit.

The monthly advance payments that were sent between July and December were for the child tax credit.  If you received those payments you should have letter 6419 from the IRS.    If the payments were not sent to you--under your Social Security number then you say you did not receive the payments.

If your ex received them and is not claiming the child for 2021 then she might have to repay for the advance payments--that will depend on her 2021 income.

If you are claiming the child for 2021 and did not receive the payments last year then you can get the full amount -- $3000 --   on your 2021 tax return.   It will show up on line 28 of your Form 1040.

[Vanessa A]

You will answer no you did not receive the payments since you did not receive them.  Your ex-wife, may or may not have to repay the advance payments, however, this will not affect your Child Tax Credit.

Yes, you will get the $3,000 this year since you are claiming your son for 2021.