it is not based on 2019 return - that is what makes this all confusing for many.
it is based on your 2020 return LESS what you received for the first two payments..
A simple example. You have a child who was 16 in 2019 and a new born in 2020. You are married.
The stimulus payments were $2900 and $1800 for the parents and the 16 year old.
Then you calculate your 2020 tax return. There is a new born. The 16 year old is now 17 year old and not eligible. You are eligible for $2900 and $1800 for the parents and the newborn
There would be no additional payment on Line 30 in this example but the newborn was part of the calculation!!!!
