Earlier this year (2022), my wife and I each received IRS Letters 6475 showing amounts that we each received for “Total 2021 Economic Impact Payment(s)”. We each did in fact receive the amounts specified in the 6475 letters as part of the American Rescue Plan in May of 2021 - the third stimulus payment. However, we also received a smaller check in January of 2021 that was described as "Your Second Economic Impact Payment". It appears that Letter 6475 either doesn’t take into account the check we received in January of 2021 or the IRS has no record of the check we received in January of 2021.
1. Does Letter 6475 only reference the third stimulus payment - even through some of us also received the second stimulus payment in early 2021?
2. Are either the second or the third stimulus payments received in 2021 taxable for federal income tax purposes?
