Level 15

"My clients got their own rebates. Not for the children."

They got Money. That isn't the same thing.

Perhaps it would help to review what is really happening:

The funds were paid out as Advanced payment against a projection. The projection used 2018 or 2019 tax returns. But 2020 is the Actuals. You use the 2020 return to reconcile what a person is entitled to, against what they got.

If the person is not a dependent in 2020, then they would be entitled to the payment/credit individually. That doesn't mean "not being claimed." It means "no longer qualifies as a dependent." Your clients have new dependents. Only 2020 Tax Filing matters.

You might want to bookmark these links and read the IRS guidance.

Interactive wizards portal for determining dependency:





One for each EIP.

"Level Up" is a gaming function, not a real life function.