while i think you got your answer, there are unique situations where the same person gets stimulus twice.
and yours is one of them
for the 3rd stimulus,
The IRS uses the 2020 tax return (or 2019) as the ESTIMATE of what you are due and pays out that amount.
then it uses the 2021 tax return to determine what is ACTUALLY due
if the ACTUAL is greater than the estimate, that will show on Line 30 of the 2021 tax return.
if the ESTIMATE is greater than the actual, Line 30 will be 0 as you are not required to return the extra money. Line 30 can never be less than zero.
So for you, since the IRS used 2020 as the ESTIMATE ($2800) and will use the 2021 return for the ACTUAL ($1400), the estimate is larger than the actual so you won't have to return the money.
for your son, the estimate is $-0- since he was your dependent in 2020, but the actual is $1400 because he will be on his own tax return in 2021. Since the actual is larger than the estimate, he gets $1400 on Line 30 next year.
That is the way it works and all totally legal. You won!
(the same thing occurs in divorce situations where parents trade off the child in alternate years)
