Federal return Recovery worksheet line 16 asks if taxpayer has received EIP 1, which most have and they know the amount.  Then line 19 asks if EIP 2 was received and how much.

Clients have gone to IRS website and found checks mailed over a week ago, but they have not received them yet.  How are others handling this?  Are you assuming the check will arrive and entering an amount, and if so how much (single 600 or 1,400) as they say they are going to be sending out 2,000 ?