Make guesses all you want but try not to short-change your clients.  And, keep up to date with IRS news.  As they updated yesterday, about 16 million returns are being held up, almost all of them for taxpayers who are still alive, while IRS verifies that the EIP1 and/or EIP2 were not paid to them as claimed.  (Some are also being held for other reasons, like using 2019 income for figuring EIC and CTC as allowed.  Those numbers need to be verified, also.)  The only "decision" IRS has to make is whether the payments were already made, and how much.