Since you didn't effectively receive the payments, you should not enter them on your tax return. Once you file your return, however, you may be charged for the missing payments, as they may have not been matched to your account by the time the return is processed. If this happens, you will receive a letter demanding additional tax or it will be subtracted from your refund. In either case, you will receive a letter explaining what happened and you can respond to the letter requesting the IRS adjust their records to reflect the missing payments.
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