We received a letter saying they found a miscalculation on Form 1040, now we owe. Anyone have this happen?

[Critter-3]

The credit was computed by the TT program based on the information you entered in the program ... it asked how much you got in advance on the first 2 stimulus checks and if you did not get the max allowed then the missing amount becomes a credit on the 1040 line 30.   

If you claimed a missing stimulus payment on your return but the IRS took it off you have to ask the IRS. They think they already sent it to you. Maybe it went to an account you don't remember. Or you got a check or a card. It was probably easy to miss the debit card in the mail and think it was junk mail. They have to put a trace on it.

How to put a trace on a missing 1st or 2nd Stimulus payment.  IRS for Payment Issued but Lost, Stolen, Destroyed or Not Received

See question F3 here, you can expand it to see how to put a trace on it.

https://www.irs.gov/newsroom/2020-recovery-rebate-credit-topic-f-finding-the-first-and-second-econom...

[GeorgeDenseff]

Many  taxpayers are getting that letter.  Most of them claimed stimulus payments that had already been paid.