Level 11
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I agree with itonewbie that the mom will get the $500, but the spirit of the law says that the $500 is connected to the child, not the taxpayer. So there should be no double-dipping, although there will be.

This happened similarly before with the higher child tax credit, when it increased from $600 to $1,000. But it was allowed.

** I'm still a champion... of the world! Even without The Lounge.