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@BobKamman wrote:

There is some good information on the new CTC in this blog post today

https://procedurallytaxing.com/advanced-child-tax-credit/ 

along with some graphics prepared by the Congressional Research Service (somewhat blurry, helps to click on them to open in a separate window).  

And an IRS official discussed this problem:

"IRS [is] still working on the process for resolving disputes over who is entitled to the advanced CTC payment.  While the vast majority of cases will probably work smoothly, family dynamics dictate that situations will exist where more than one person claims the credit for a child.  Given the abbreviated time frames within which the payment determinations are being made the ability of the IRS to create a system for resolving disputes during the 2021 period will provide quite a challenge and could severely strain its resources.  On the other hand, if the IRS cannot find a reasonable way to handle disputes, it will receive much criticism."

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should be an interesting read.......NOT!!!

Thanks @BobKamman