Correct, he would answer "No" since he did not get an Economic Stimulus Payment.
If your son was over 18 at the end of 2021, (and not a full-time student) and earned $4,300 or more in 2021, he is not your dependent, he would file his own return and be eligible for the Recovery Rebate Credit.
You would report what you received, and if that amount is more than what you would receive if the payments were made today, you would not get any additional credit and you would not be liable for repaying that portion back.
Yes, it does seem as if the payment for your son is being paid twice, but that is the way they wrote that tax law.
IRS Questions and Answers
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
