After you file

Two quick follow-up questions,

1) if a joint couple received the $2,400 stimulus check based on 2019 filed return and next year's 2020 filed federal return exceeds the $150,000 AGI threshold, will the amount that exceeds that threshold be taxable next year?

2) will the total $2,400 stimulus check or even the portion that could potentially be taxable be included in AGI,  would the contra be above the AGI line (like social security payment offset) or below  - for calculation for IRMMA?   

Thanks