No. Per the IRS, No, there is no provision in the law that would require individuals who qualify for a Third Economic Impact Payment or an additional payment based on their 2020 or 2019 information, to pay back all or part of the payment if, based on the information reported on their 2021 tax returns, they would have qualified for a lesser amount.
Questions and Answers about the Third Economic Impact Payments — Topic H: Reconciling on Your 2021 T...
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