Recovery rebate (non-custodial parent)

[MRPLOW]

Will a non-custodial parent qualify for the RRC on the 2020 return? This is an every other year situation and 2020 is his year to claim the child. Custodial parent already got the advance payments, based on 2019 filing. Tax software and numerous postings, and IRS seem to indicate yes he does qualify. And following the RRC work sheet indicates yes also.

But I did find the following IRS page which says no, based upon not residing over half the year. Although this could just be talking getting the payment in advance and not the RRC...

A qualifying child is a child who meets the following conditions:

• Relationship to the individual who’s eligible for the payment: The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, grandchild, niece, or nephew).
• Child's age: The child was under age 17 on December 31, 2019.
• Dependent of the individual who's eligible for the payment: The child was claimed as your dependent on your 2019 tax return or in the Non-Filers: Enter Payment Info Here tool.
• Child's citizenship: The child’s a U.S. citizen, U.S. national, or U.S. resident alien.
• Child's residency: The child lived with you for more than half of 2019.
• Support for child: The child didn’t provide over half of their own support for 2019.
• Child's tax return: The child doesn’t file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).

[New York Enrolled Agent]

Will a non-custodial parent qualify for the RRC on the 2020 return? This is an every other year situation and 2020 is his year to claim the child. Custodial parent already got the advance payments, based on 2019 filing. Tax software and numerous postings, and IRS seem to indicate yes he does qualify. And following the RRC work sheet indicates yes also.

But I did find the following IRS page which says no, based upon not residing over half the year. Although this could just be talking getting the payment in advance and not the RRC...

Review the special rule in IRC 152(e)

[terryats]

This post is from IRS
"Parents who are not married to each other and do not file a joint return cannot both claim their qualifying child as a dependent. The parent who claimed their child on their 2019 return may have received an additional Economic Impact Payment for their qualifying child. When the parent who did not receive an additional payment files their 2020 tax return next year, they may be able to claim up to an additional $500 per-child amount on that return if they qualify to claim the child as their qualifying child for 2020.

I am thinking this applies to the custodial parent who let noncustodial parent claim child in 2019, and custodial parent claims this year, and claims the credit. Don't think it applies to noncustodial parent in 2020. as they do not have a qualifying child, only a dependent due to divorce

[Rapid Robert]

I am thinking this applies to the custodial parent who let noncustodial parent claim child in 2019, and custodial parent claims this year, and claims the credit.

It could also apply to unmarried/divorced parents who take turns every other year being the custodial parent.

[New York Enrolled Agent]

I am thinking this applies to the custodial parent who let noncustodial parent claim child in 2019, and custodial parent claims this year, and claims the credit. Don't think it applies to noncustodial parent in 2020. as they do not have a qualifying child, only a dependent due to divorce

I’ll repeat what I wrote - review the special rule in IRC 152(e). If you look at 152(e)(1)(B) you’ll see a non-custodial parent can have a qualifying child.