My girlfriend claimed our child last year and recieved a stimulus of $2800. This year, I am claiming. I was asked if I recieved $2800, should I say no?

[DianeW777]

You are correct if you did not receive any advance child tax credit or if you are referring to the third economic impact payment (3EIP), you should enter only what you actually received.  Do not list payments on the tax return that you did not receive. 

You are entitled to claim the child tax credit (CTC) if you are claiming your child on the 2021 tax return and for the 3EIP if you did not receive it for this child.

For the advance child tax credit that may have been received by the other parent there may be some help.

What is Repayment Protection?

Repayment protection is an income-based program that reduces the amount of excess advance Child Tax Credit payments you have to repay.

Full repayment protection equals $2,000, multiplied by the following:

• The number of qualifying children that the IRS took into account when estimating your advance Child Tax Credit payments, minus
• The number of qualifying children you’re claiming on your 2021 tax return.

To be eligible for full repayment protection, your adjusted gross income (AGI) for the 2021 tax year must be at or below the following:

• $60,000 if you are married and filing a joint return or if filing as a qualifying widow or widower;
• $50,000 if you are filing as head of household; and
• $40,000 if you are a single filer or you are married and filing a separate return. 

 You won’t qualify for any repayment protection if your modified AGI is at or above the amounts listed below based on the filing status on your 2021 tax return.

• $120,000 if you are married and filing a joint return or if filing as a qualifying widow or widower;
• $100,000 if you are filing as head of household; and
• $80,000 if you are a single filer or are married and filing a separate return.

For information on the definition of modified AGI, see Topic C: Calculation of the 2021 Child Tax Credit.

[cmdildine]

So to my understanding, the other parent would have to pay back for what is recieved for the year 2021 if I claimed the child?

[MaryK4]

Yes- if the total amount of the advance Child Tax Credit payments is greater than the Child Tax Credit amount that can be properly claimed on the 2021 tax return, the entire excess amount may need to be claimed on the 2021 tax return as additional income tax.

However, if you are eligible for repayment protection, you will not be required to repay some or all of your excess advance Child Tax Credit payments.  Repayment protection is an income-based program that reduces the amount of excess advance Child Tax Credit payments you have to repay.

To be eligible for full repayment protection, your adjusted gross income (AGI) for the 2021 tax year must be at or below the following:

• $60,000 if you are married and filing a joint return or if filing as a qualifying widow or widower;
• $50,000 if you are filing as head of household; and
• $40,000 if you are a single filer or you are married and filing a separate return. 

 You won’t qualify for any repayment protection if your modified AGI is at or above the amounts listed below based on the filing status on your 2021 tax return:

• $120,000 if you are married and filing a joint return or if filing as a qualifying widow or widower;
• $100,000 if you are filing as head of household; and
• $80,000 if you are a single filer or are married and filing a separate return.

@cmdildin