Ouch! This is a thorny question - so I need to be careful with my answer.
Presumably, the federal government will issue the stimulus checks prior to most people filing their 2020 federal income tax returns and in that setting, the federal government will rely upon the information contained in the 2019 tax filings (as to who is entitled to claim the child's portion of the stimulus payment).
Yet, under the IRS code, since he has the right to claim the child on his 2020 tax returns. but when he finds out that you got the check for the child’s portion of the stimulus payment, he is going to tell you that you need to turn it over to him. If he has already filed his 2020 returns and claimed your child as a deduction, I cannot tell you whether the government’s computer system will automatically make that adjustment and send it to him.
My suggestion is that you suggest to him now that whoever gets the check, the 2 of you split it equally since its additional money not anticipated by your divorce agreement.
Answered on Mar 01st, 2021 at 8:54 AM