The proper way to report the third stimulus payment would be to report that you received $4,200 and your husband report that he received $1,400. Essentially that is what you received. The letters were simply telling you what the IRS showed for your family unit and on a married filing joint return, they simply split them evenly between the husband and wife in the letters that were sent out. The fact that you are now separated does not matter since you know the correct amount was received. You should report this correctly. The IRS will verify by social security number what was paid. If you try to claim the $1,400 the IRS will deduct this from any refund you are to receive. If there is a change in your filing and/or marital status for the tax year 2021 from how you filed and/or marital status for the tax year 2020 and you know that the funds were received whether, by you or your husband, you must report as received. You indicated that the correct amount was received and that you split this equally between the two of you. As I said above, you should report that you received the $4,200, and your husband reports that he received $1,400.
