No the IRS isn't taking it back and it's not taxable. If you got the 1,400 3rd Stimulus payment then line 30 should have been 0. Line 30 is only if you didn't get the full amount or qualify for more. You tried to claim it again. The IRS knows they already sent it to you. Did you get letter 6475 saying what they sent you? You answered the Stimulus question wrong.
