Advanced Child Tax Credit Question

I'm sure there will be a number of these questions.

Have a client who was divorced in 2021. Courts order them to file MFJ in 2020. advanced CTC was paid out based on MFJ and courts order half of the payments be paid to the spouse. When I file the taxpayer's return for 2021 he will be single filing status as the divorce decree indicates he gets the children for income tax purposes, but did not have the kids for over half the nights so he is not the custodial parent.

Form 8812 Part I-C line e indicates "enter the aggregate amount of advance child tax credit payments you (and your spouse if filing jointly) received for 2021..."

Since he's filing single and since the form reads to only indicate the amount of spouse's payments if you're filing jointly, I'm assuming I don't need to enter the 6419 information for his ex-wife, correct?

When I file the taxpayer's return for 2021 he will be head of household filing status as the divorce decree indicates he gets the children for income tax purposes.

Wrong reason. He will be head of household filing status as the children lived with him for the majority of the tax year (if they didn't live with him for the majority of the nights of the year, then he's Single filing status). But he will get to claim the child tax credit regardless, because the divorce decree says that he can and requires the ex-wife to provide him with a signed Form 8332 if the children lived with her for the majority of the year but not with him.

Form 8812 Part I-C line e indicates "enter the aggregate amount of advance child tax credit payments you (and your spouse if filing jointly) received for 2021..."

Since he's filing HOH and since the form reads to only indicate the amount of spouse's payments if you're filing jointly, I'm assuming I don't need to enter the 6419 information for his ex-wife, correct?

Correct. He will get the full child tax credit for the children he claims, minus the advanced amounts listed on his letter (not her letter).

my CCH diagnostic says year 2021 form 1040 line #19 must equal form 8812 line #14h.

The Advanced Child Tax Credit is showing up on form 1040 line #19 & form 8812 line #14f, but line #14h is zero.

Please note that the state-family-court-issued divorce decree, no matter what it says, has no bearing whatsoever on how the federal tax law applies to your client. Just apply the law and ignore the divorce decree.