@acitrola  "What if the second payment is not received at the time of filing, and a payment is issued at a later date?"

The law said the payments had to be issued by January 15.  I think IRS has made an exception for some whose payments went to a pay-by-refund temporary bank account, but those should go out by early next month.  The idea is that if the payment is not received by February 12, it's not going to be received.  

IRS is playing "I've Got A Secret" here.  If taxpayers don't claim the credit but are eligible, will IRS automatically allow it?  They certainly have the data to figure that out.  If taxpayers claim the credit but are not eligible, will IRS automatically disallow it?  Will that slow down processing of the return or issuance of a refund? 

Who knows what lurks in the minds of IRS management?