In 2020, my daughter (19 at the time) reported she wasn’t being claimed in order to receive the Economic Impact Payments. However, I was planning to claim her as a dependent on my 2019 tax return because she (age 18 during that time) has no income and lives with me all year. Do I need to return her Economic Impact Payments to the IRS before I can amend my 2019 return to claim her and also claim her in 2020? If so, how would I go about returning her payments to the IRS?
