@flytiger - there is no need to amend 2019 (or 2018) for the first two stimulus payments,
the stimulus were 'advances' against 2020. 2019 (and in some cases 2018) was just used as the estimate and the IRS paid out that amount in stimulus.
but the information on the 2020 tax return is what is important in terms of income, dependents to calculate the 'recovery credit'.
if the recovery credit less the stimulus already received is positive, you get the difference on Line 30.
if the recovery credit less the stimulus already received is negative, you do not owe it back to the IRS and line 30 will be zero. Line 30 can NEVER be negative.
DO NOT AMEND 2019 (or 2018) TO OBTAIN STIMULUS. Simply file 2020 and anything due will be on Line 30.
the 3rd stimulus payment works similarly. It is an advance against 2021. So whatever is calculated next year to determine the recovery credit less what ever was received for the 3rd stimulus is what is owed (and if negative, then nothing is owed back). Whatever is on the 2020 tax return (or 2019) won't matter.
make sense?
