Yes, IRS may not offset your Reovery Rebate Credit for taxes already owed, but IRS may reduce your 2020 refund if you owe taxes on your 2020 income tax return. You can call the IRS at 1-800-829-1040 or visit the Taxpayer Advocate website.
The 3rd round of stimulus payment will be calculated on either 2019 or 2020 tax returns.. The IRS created a new “Get My Payment” tool to allow taxpayers to track their stimulus payments and provide banking information so that they could get a direct deposit rather than a mailed stimulus check.