Deductions & credits

Your daughter can indeed receive the 3rd EIP payment on her 2021 return since she cannot be claimed as a dependent for 2021.    Congress left a big loophole that allowed you to get it based on your 2020 return---and you do not have to pay it back.  But now that she is filing a 2021 return and cannot be claimed she gets $1400 too.   Good news for her!

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