My sons mother claimed our son on her 2019 return and received the stimulus payments for him. I'm claiming him on my 2020 return and don't know if I claim RRC or not?

[CurtisD]

When I fill out my info on the tax software I'm using, it ask if I want to find out if I am eligible for the recovery rebate credit. I didn't receive any credit for my son as his mother claimed him on her 2019 return. I received $1,200 on the first stimulus and $600 for the second one. I'm claiming him this year and when I enter that info, it says I'm eligible for $1,100 in RRC which I'm not sure if I'm supposed to or not. We are not married and alternate claiming him every year.

[WendyN2]

According to the IRS, the parent who last claimed the child on their taxes (2019, or 2018 if 2019 taxes haven't been filed yet) will receive the stimulus payment. How you and your ex decide to allocate the money is a matter that you can settle together, or might be covered in the divorce/child custody matter decree.

[CurtisD]

Sorry this is not what I'm asking. Not sure if I'm clear on my question or not. I'm not asking who received the stimulus money as I know who did. I'm asking if I claim the recovery rebate credit or not. She already received the stimulus money but when I click on "see if you qualify for the RRC" it just ask how much money I received for both checks. It doesn't ask if the other parent received the stimulus check for the current dependant I'm claiming. It says I qualify for the RRC when I enter the amount I received but I'm unclear if I should claim it or not as one parent already received the check. Ive read one article that was wrote early 2020 stating I don't claim that credit.  Then read another article that was wrote late 2020 stating it doesn't matter if one parent received the checks, if the other parent claims the dependant on their 2020 return, it doesn't preclude that parent from claiming the rebate. So two conflicting articles both dealing with the current tax situation/year.

[DawnC · Accepted solution]

Only enter the amount YOU received - do not enter any payments the other parent received.   See QD16 - where it states - Do not include Economic Impact Payment amounts issued to anyone else, even if their payments included amounts for an individual who is your qualifying child for 2020.

You don't have to report any stimulus payment that you did not receive.   The IRS has stated that amounts received in error, do not need to be paid back, so she (mom) can keep those payments.   The advance payments were based on prior-year returns.   However, the actual recovery rebate is based on your 2020 tax situation.   So, if you are eligible to claim the child on your 2020 return, you can claim the credit.