Sorry, I found the answer. The Stimulus payment is based on 2019 income but if the 2nd stimulus payment wasn't rec'd the program will base income limitation on 2020 income levels.  If your client hasn't rec'd the 2nd stimulus payment and their income for 2019 was w/in the limitations but not so for 2020, the client / you will need to contact the IRS for instructions on how to get the 2nd stimulus payment