splitting EIC or CTC on 8379

[schirallicpa]

The instructions are vague.  Do I just 50/50 these?  They have 3 kids and no other issue as to who would claim them.

 

[Terry D EA]

I'd be careful here and don't agree with the 50/50 split. The instructions do say to NOT include any EIC on line 17 which is part of the refundable credits. The non-refundable portion of the CTC would be allocated to each spouse. Question, and not being a smart #%# here, but how do you allocate 1/2 a kid for the refundable credits on line 16? The instructions for the allocation does state you to allocate the items the same way you would a MFS return. A link to the instructions is below. I don't know if this helps you or not.

Instructions for Form 8379 (Rev. November 2021) (irs.gov)

[kathyc2]

As long as each parent could have claimed child (their biological child) if they filed MFS the CTC can be allocated any way they want.  IMO it's the clients call, not yours.  Vast majority of time they will choose option to get most cash rather than pay debt.  Do not allocate EIC, IRS will calculate that. 

[schirallicpa]

1 hour ago, kathyc2 said:

As long as each parent could have claimed child (their biological child) if they filed MFS the CTC can be allocated any way they want.  IMO it's the clients call, not yours.  Vast majority of time they will choose option to get most cash rather than pay debt.  Do not allocate EIC, IRS will calculate that. 

Thank you.