The stimulus payment is not based on your 2018 or 2019 tax returns. Those tax years were used by the IRS for guidance only, so they could get payments out quickly. One's eligibility for the stimulus is based on their 2020 status. For those that received a stimulus payment based on a prior year tax return, and will not qualify based on their 2020 tax return, will *NOT* have to pay back the stimulus. But it's not clear if it will count as "a part of" their refund if they are due a refund on their 2020 tax return.
