IRS FAQ Do I need to pay back all or some of the payment? states:
A3. No, there is no provision in the law that would require individuals who qualify for a Payment based on their 2018 or 2019 tax returns, to pay back all or part of the payment, if based on the information reported on their 2020 tax returns, they no longer qualify for that amount or would qualify for a lesser amount.
For example, you received $500 for your child who, based on your 2018 or 2019 tax return, met the qualifying child requirements. That child turned 17 in 2020 and no longer meets the qualifying child requirements. You will not be required to pay back the $500.
Or, for example, you received $500 for your child whom you claimed on your 2018 or 2019 tax return. You do not claim the child on your 2020 tax return because the child’s other parent claims the child. You will not be required to pay back the $500 even if the child’s other parent claims $500 for the same child on his or her 2020 tax return.
Keep Notice 1444, Your Economic Impact Payment, with your 2020 tax records. The IRS will mail Notice 1444 to your last known address within 15 days after the Payment is made.
It may be possible for you both to claim Head of Household filing status if you both are unmarried and you both have children from previous relationships. However, it would be difficult to demonstrate that you both are paying more than half of the costs of maintaining a home for the same child.
You may qualify for Head of Household filing status if you:
- Were unmarried as of December 31, 2020 and
- Paid more than half the cost of keeping up your home during the tax year (rent, mortgage, utilities, etc.), and
- Supported a qualifying person.
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