Thank you, Mr. Kamman, for your reply.  I appreciate it.

I hope you won't be upset if I explain why I did 2 1040X?  The EIC was based on the taxpayer's income, however, his income was above the EIC limit.  So he didn't qualify for the EIC by himself.  It is only when MFJ that the EIC came into play.

I am preparing two Amended returns and splitting the EIC 50%.  His income earned it, but it took the spouse being on the return that made them eligible.  I am filing his Amended based on his income and paying back his half of the EIC. Her return shows no income, but that she needs to pay back her half of the EIC.

THEN, the Stimulus $1400.....both of them were claimed by their respective parents as dependents on the 2020 returns.  They are no longer dependents and IRS says if dependents in 2020 but not in 2021, they can claim the Recovery Rebate Credit. So taxpayer gets his $1400 and spouse gets her $1400!

Copied from IRS.gov website:  If you were claimed as a dependent on someone else’s tax return for 2020, you were not eligible for the third Economic Impact Payment. If no one can claim you as a dependent for 2021 and you are otherwise eligible, you can claim the 2021 Recovery Rebate Credit on your 2021 tax return.

Please let me know what you think.  I know my Grandson turned 18, got married and had a baby in 2021.......he was so grateful for that extra! 

Thank you to all who read my problem.....appreciate everyone of you!