If you do not receive the third stimulus payment once the IRS processes your 2020 tax return, you would need to reconcile on your 2021 tax return, which I understand your stepson will not be on your 2021 tax return. Currently that is the IRS process, but this could change as we continue in 2021.
You can follow this IRS link for updates on the third stimulus payment.
https://www.irs.gov/newsroom/questions-and-answers-about-the-third-economic-impact-payment-topic-e-r...
The IRS will continue to process 2020 tax returns and issue additional payments in 2021 to individuals who have not already received a third payment or who are eligible to receive an additional amount if their initial payment was not based on their 2020 tax return.
If you are in this situation and eligible for the third Economic Impact Payment or an additional amount based on your 2020 federal tax return:
- Your payments will be issued after your 2020 tax return is processed. Check your payment status in Get My Payment.
- You will receive a Notice 1444-C, Your third Economic Impact Payment, after the payment is issued. Keep this notice with your 2021 tax records.
If you do not receive a payment this year, you may be eligible to claim the 2021 Recovery Rebate Credit when you file your 2021 tax return in 2022.
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