A client who knows he won't be eligible for child tax credit in 2021, because of income limit, tried opting out when the first payment hit his bank account this morning.  He's not eligible based on 2020 income either but that return, filed months ago, has not yet been processed.  So they used 2019.  He reports that after trying half an hour to get through the IRS log-in process, he gave up and will just accept the interest-free government loan.  Not as good as PPP -- it has to be paid back.