Hello Lisa,

I just want to be sure that the IRS is not going to come back after the mother saying she owes money back because they collected for the child twice.   Maybe I'm not understanding the stimulus payment but I do accept your answer.    Another person responded to be (I copied their response below).  It confused me because they really didn't help but I felt they were telling me I should not allow the mother to collect additional monies.  Your thoughts?

"Prior years the father claimed the child."

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.

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

Interactive wizards portal for determining dependency:

https://www.irs.gov/help/ita

And:

https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility

https://www.irs.gov/coronavirus/second-eip-faqs#Eligibility