Advanced CTC: Should I add the amounts on the two Letter 6419 I recieved if I'm filing Head of Household with NRA spouse?

[tn1311]

I filed a joint return with my resident alien spouse last year, but filing Head of Household with a non-resident alien spouse this year, and my spouse won't be filing a tax return. I received two 6419 letters, one for each of us, with half the total amount of advanced CTC that we received on each letter. The letter says to add the amounts from both letters when filing the tax return if we are filing jointly, but doesn't say anything about my situation. I assume that I should just add the two amounts as if I was filing jointly, or else it would look like I only received half of the total that I received. Can anyone verify that this is correct? Appreciate any help, thanks. 

[MarilynG1]

If you are filing as Head of Household this year, enter the amount of Advance Child Tax Credit that you received from your IRS 6419 letter. 

Your ex-spouse will report the amount of ACTC from their letter on their 2021 return.

If they are not claiming your children on their return, they may need to pay back part of their ACTC.  However, they may qualify for Repayment Protection and not need to repay any of their ACTC. 

You won’t qualify for any repayment protection if your modified adjusted gross income (AGI) is at or above the following amount 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.

[tn1311]

She is not my ex-spouse, we are still married.  I'm a citizen living in the U.S. while my partner is a nonresident alien living abroad. She is not filing her taxes for the U.S. this year. We received the total advanced CTC payments in the same bank account.

I'm filing as head of household as an unmarried person only for head of household purposes. From the IRS website: "If you are a U.S. citizen married to an individual who is neither a citizen nor a resident of the United States within the meaning of Internal Revenue Code section 7701(b)(4), also referred to as a “nonresident”, you may qualify to use the head of household tax rates. You are considered unmarried for head of household purposes if your spouse was a nonresident at any time during the year and you do not choose to treat your nonresident as a resident."

Should I still only enter the ACTC amount on my individual letter even if my spouse is not filing her taxes this year?

[DaveF1006]

Yes, in this instance, I would only report the ACTC amount on your individual letter since your spouse is not on your tax return.

[tn1311]

Thanks for the help!