Deductions & credits

If you are claiming them this year then you DO get it now. It is really based on 2021. And they don't have to pay theirs back. The IRS just used 2020 returns to send the checks out fast.

 

See Question 15 here
https://www.irs.gov/newsroom/2021-recovery-rebate-credit-topic-e-calculating-the-2021-recovery-rebat...