If you did not receive the 3rd stimulus payment of $1,400 and indicated that on the 2021 tax return, the Recovery Rebate Credit of $1,400 would have been entered on your Federal tax return Form 1040 on Line 30.
The credit would have been included in your federal tax refund on Line 34. If you have debts/back taxes owed the IRS can intercept your federal tax refund and deduct the debts from the federal tax refund.
