I've decided to track how much EIP#3 was paid out to clients that would not have qualified for the $1400 had the government waited to give as a credit on the 2021. 

I've had several single taxpayers that received the $1400 based on 2020 income but do not qualify based on 2021 income. 

I have one family that was overpaid $4200.  2020 return was not filed before EIP#3 was issued so parents received based on 2019.  One dependent on 2019 was dropped from 2020 return and another dropped from 2021 return - overpaid $2800. The child dropped from 2020 return received $1400 but then 2021 income was actually over threshold - overpaid $1400.