@JPM20211 - TT is correct, but the wording is terrible.
the Recovery Credit is dependent on a) your filing status, b) your dependents under the age of 17 and c) your income for 2020 LESS what you have received for the first two stimulus payments. That statement in TT fails to recognize either the haircut for having an AGI greater than $150,000 or the EIPs received to date
Since your income exceeds $150,000, the amount due you is reduced by 5% for the amount over $150,000, or $1779 reduction in this case. I assume you received $898 for the 1st payment and nothing for the 2nd payment
walk through the worksheet on page 59
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
from the $2400 you would subtract $1779 which is what you are eligible for LESS what you received ($898) and since the answer cannot be negative, you are eligible for $0 for EIP1
for the $1200 you would subtract $1779 and since the answer cannot be negative, you are eligible for $0 for EIP2
Note that you cannot be asked to return any money under this formula, even if the result is negative. Line 30 can never be negative.
hence Line 30 is zero and is correct.
