@OregonBridge 

Technically, I don't think anyone received their EIP#2 in December -- but some of the banks got a notice on December 31 from Treasury that the money would be there on January 2, and they added it to the accounts as a favor to their customers.  

And this is the issue: (A) Both EIP's received, so there is no Recovery Rebate Credit; vs. (B) only the first EIP received, so that a Recovery Rebate Credit is allowed for EIP#2, therefore reducing the federal tax deduction and increasing the state tax.  If the state tax is the same either way, then the instructions are wrong.  If the instructions are wrong, a couple hundred thousand Oregonians trying to do their own returns are getting screwed.  That doesn't bother you?  Why not?

You write, "Can not seem to get the support team to understand the problem."  That's why it's easy for some people to come up with the answer they want, just by phrasing the question in a certain way.