The EIP is an advance of a refundable tax credit on the 2020 tax return. Thus, it eventually will be based on her AGI, filing status, and children under the age of 17 for 2020. So no, they won't send her 45 cents. She might earn that .45 credit on her 2020 return, but  whole dollar rounding will fix that... If a person wasn't eligible to claim the EIP based on their 2018 or 2019 tax returns but later is eligible based on their future 2020 return, they can claim their benefit next filing season. So, a lot of high incomers in 2018 and 2019 will still see $1,200 credits in 2020. They just don't get the advance.