the worksheet is correct according to the tax laws. otherwise, every return reporting an additional recovery rebate - line 21 - would be wrong
there are several possibilities.
The IRS is making an error.
the IRS paid you more but you didn't get all so you entered what you actually got or you entered the wrong amount.
the IRS increased your AGI which lowers line 21.
there is also the issue of taxpayers not qualifying for the credit but claiming it - such as saying they're not a dependent when they are.
