No the stimulus is NOT based on 2019 income. When they rushed out the first stimulus checks they had to use information from 2018 or 2019 returns in order to send out that money in a hurry. But the stimulus is really an advance on 2020. If someone got too much in 2020 from the 1st stimulus, they do not have to pay it back. If they did not get it in 2020, but qualify for it, they get it when they file the 2020 tax return in 2021.
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