Hello Captanbruzerbean
As per IRS FAQs on recovery rebate credit
As of March 18, 2021, the 2020 Recovery Rebate Credit amount will no longer be applied to past due federal income tax debts.
Generally, tax refunds are applied to tax you owe on your return or your outstanding federal income tax liability. If you are eligible for a 2020 Recovery Rebate Credit, and your return reflects a tax refund – the refund amount associated with the 2020 Recovery Rebate Credit will not be applied to a federal income tax liability.
Recovery Rebate Credit — Topic E: Receiving the Credit
Hope this answers your question
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