Deductions & credits

you are welcome to work through the Recovery Credit worksheet on page  58 of the attached.

 

if you look at lines 17 (1st stimulus) and 20 (2nd stimulus) , it says 'if less than zero, you don't have to pay back the difference'.

 

in other words, Line 30 of Form 1040 can never be negative

 

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

 

is that what you are looking for?