The first 2 stimulus payments that were sent in advance could not be grabbed to pay for back taxes HOWEVER if you did not get any or all of the ADVANCE payments then your only option now is to get the CREDIT on your 2020 tax return which is reported on the form 1040 line 30. Sadly any refund on the tax return can and will be taken to pay off any outstanding IRS debts even the portion on line 30. Sorry but that is how the rules were written.
