The question I asked was not concerned with the parents' 2020 return. I assume they get to keep the $500 for the child and have a net credit of zero for the first stimulus payment. My question was from a hypothetical newly independent taxpayer. This taxpayer was a dependent in 2019. Therefore, her parents received $500 for her as part of the first stimulus. Now, in 2020, she is independent. She is filing her 2020 taxes and wants to know if she will get the full $1200. Based on the law you cited, I am asking if you believe she will be able to claim a credit of $700 on HER 2020 return, since the parents have already received $500 for her based on their 2019 return. Or will she get the full $1200?