You should only put the amount on your form, in your case $1400. If you did not receive the payment (dad did) but you are claiming your son on your 2021 tax return, you are entitled to the additional $1400 recovery rebate. Dad does not have to pay it back, but you are still entitled to the credits for the children you claim this year. The advance was based on a previous year, but the actual credit belongs to the taxpayer that claims the dependent in 2021. Since you are claiming your child on the 2021 tax return, you should receive the Economic Impact payment for him.
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