Congress left a giant loophole in the tax law for those EIP payments. The 3rd EIP payment is based ONLY on 2021 now. Even you received the 3rd payment based on your 2020 return---because they rushed those payments out last year--- you do not have to pay it back even if you do not claim your daughter for 2021. But if she cannot be claimed as a dependent on a 2021 tax return she CAN get the $1400 recovery rebate credit herself. The recovery rebate credit on a 2021 tax return is based solely on tax year 2021.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
