With the child tax credit Biden is to sign, how does this affect divorced parents? 2020 taxes my ex claimed my son but I claimed HOH. Who receives the money for our son?

[Haeller]

Who actually receives the additional child tax credit when one parent gets to claim the dependent but the other claims head of household? My son lives with me and doesn't even see his dad but I had to sign the form per our divorce decree for my ex to claim him on the 2020 taxes.

[SweetieJean]

The enhanced Child Tax Credit in the current bill goes into effect for the 2021 tax year (returns filed in 2022).

Congress Passes $3,000 Child Tax Credit for 2021 | Kiplinger

But in general, anytime Congress passes a tax law, the IRS must first develop procedures for implementation. Then TT must program, test and get them approved by the IRS.  Until this happens, nothing can be released.

[Haeller]

I guess I might be referring to the stimulus packages for dependents.