https://www.irs.gov/newsroom/questions-and-answers-about-the-first-economic-impact-payment-topic-c-c...
However, for higher income individuals, the first and second payment amounts were reduced by 5% of the amount that their adjusted gross income (AGI) exceeds:
$150,000 for taxpayers filing a joint return
so in theory you should have gotten
line 7 $2,400 of the worksheet (assuming no kids)
line 11 $178,495 your AGI.
line 13 of the worksheet should have been checked yes
line 14 ($178,495- $150,000 = $28,495 x 5% = $1425
line 15 - line 7 less line 14 = $975
line 16 actual EIP 1 that you got. this you entered - maybe this is where the error occurred (you may have entered $600 when according to the IRS records you actually got more than $975. this is how you would have gotten an excess credit of $375 that the IRS wants back. of course, the IRS could be in error of the amount you received)
line 17 line 16 less line 15 but not less than $0
if line 16 is more than line 15 you don't have to pay it back
line 10 $1,200
line 18 line 10 less line 14 but not less than $0 = 0
line 19 actual EIP 2 you got
line 20 line 18 less line 19 but not less than $0 = 0
if line 19 is more than line 18 you don't have to pay it back.
