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For 2019, I had claimed my son as a dependent. For 2020, he was not a dependent. Since I had not yet turned in my 2020 taxes, they based my third stimulus check on 2019 and sent me $2800, $1400 for myself and $1400 for my son. My son had already filed his 2020 taxes, so they based his stimulus check off that and sent him $1400. Even my accountant hasn't figured out yet what to do with the extra $1400 I got. He just said not to spend it while he looks into it. I know it's not mine and I'm not even going to pretend that they won't come after it eventually.