@kdw2020 The person who received the $1400 last year does not have to pay it back. If that same person can now be claimed as a dependent on YOUR tax return, you can get the $1400 as a recovery rebate credit on your return. Congress left a big loophole that allows it. You do not say anything on your own return about the $1400 received last year by your dependent.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
