My client's ex-partner filed HOH with their 2 kids as dependents and claimed the Recovery Rebate Credit of $1,400 for each dependent in 2020. It's my client's turn to file with the kids in 2021. My challenge is do I indicate on the (Recovery Rebate Credit Worksheet) that the funds( $2,800)  for the dependents have been received already on my client's returns, even though the funds were actually paid to her ex-partner on his 2020 returns?