He is still eligible to claim the recovery rebate ($1400) on his return if you are not claiming him as a dependent on your 2021 tax return. The IRS sent you the payment since you had claimed him on a previous return. However, since you are not claiming him this year and if he is claiming himself, he can still claim the recovery rebate. He should not indicate that he received any payments if the payments went to you.
As long as no one qualifies to claim him as a dependent in 2021, he can claim himself and take the credit since the payment did not go to him.
Can someone else claim me?
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