here is the scenario
let's say Mother claimed daughter on 2019 tax return, but in 2020 daughter was independent.
Mother has not yet filed 2020, but the daughter has
for the mother, the IRS will send $2800 TO THE MOTHER because on the 2019 tax return, the last one that was available, the daughter was listed.
for the daughter, the IRS will send $1400 TO THE DAUGHTER because the daughter submitted a 2020 tax return and did NOT check the box indicating someone else 'can' claim her.
When we get to the 2021 tax return, the mother's tax return will show 'too much' was given to her (given $2800 but only entitled to $1400 based on 2021 tax return), but by law, it does not have to be returned. The daughter's tax return will show she received exactly what she was due.
