After you file

@yinshi22 What does not make sense?   If you received the $1400 already last year and then on your tax return said no you did not receive it, you put it on line 30 of your Form 1040 again--like you were trying to get it again.   You cannot get the $1400 twice --- so when the IRS sees that you received it already, it is removed from the amount of your refund.

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