@LenaH wrote:
Child support is not taxable income to the recipient and not deductible to the payer. It would not have any impact your adjusted gross income (AGI) or the disqualify you from receiving the stimulus payments. If you did not receive the first or second stimulus payments, then you could receive the Recovery Rebate Credit.
Round 1 of the stimulus ($1200, paid between April and July, 2020) was subject to offsets for back child support, even though it was exempt from offsets for other debts. Round 2 was exempt from all offsets. If a taxpayer tries to claim a rebate on their tax return because their stimulus payment was offset, it will still be denied by the IRS. The taxpayer still "received" the stimulus, it was just immediately taken for their debt.
