This is going to be a long one but will try to make it as short as I can.

I have a situation with a brother and sister which involves a 15 year child.  The sister has Permanent Parental Guardianship since the the child was about 10 and that in itself is another story.  A situation happened at the sisters house which the child went to live with the father a year ago.  Custody is still the same as the court has implemented back 5 years ago they have not changed the custody of child so the sister claimed the child on her taxes in 2019 and received the stimulus.   The sister told her brother since the child has lived with him all year he could claim him but the recovery on the return generates the extra 500 and 600 for the child on the brothers return which will give him a refund but the stimulus has already been given to the sister.  It would be like double dipping and can not do that. The sister has not gotten the second stimulus yet due to a closed bank account and it was returned to the IRS so she would have to do the recovery rebate on her return.    The sister has custody according to the court but the brother who I forgot to mention is the biological father of the child has supported him all year.   I just need some thought on this please.  In my mind I know what should be done but I need a little back up so to speak.  Thank you for anyone that will help