@fanfare
@gjevicks
If the taxpayer received $1400 in their own name, but list a dependent on their 2021 return, the taxpayer will qualify for $2800 of rebate. Subtract the $1400 paid as a stimulus check, and the taxpayer will claim the additional $1400 as a credit on line 30. It does not matter that the dependent received a stimulus in their own name, per the IRS FAQ cited above.
