This doesn't apply: "taxpayers who have received the 3rd stimulus payment based on 2019 "actuals" but have not filed 2020 returns"

The 2019 data was used for Projection. Don't confuse the EIP and the EITC.

"with an AGI higher than the threshold will not have to return the payment."

You stated your client didn't get the third payment.

"Also you didn't answer my question."

Yes, you got an answer: "You need to do the original return with the 14039 on paper.

You wouldn't be able to efile an amended return since you did not efile the "original" (Fraudulent) return."

Did you not like that answer?

Let's stop bringing into this topic all the other things that did not happen and do not apply. Also, you should Read the info at the links I provided, since they are links to the IRS.

Step 1. Deal with the issue of Fraudulent Return.

The 2021 tax return will be used to reconcile the eligibility of the third stimulus against what the taxpayer already received.