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You claim all of it. It's no different than if you got 100% and then paid 50% to child support.
So I must state that I did receive it even though child support took both the first and second stimulus?
Report the amount on the letters you got from the IRS, notice 1444 and 1444-B.
The money was paid to you, it just so happened that some of it was then redirected to pay one of your debts. It still counts as money you received.
However, the round 2 payment was supposed to go to you and was not supposed to be subject to offset, even for child support. Are you sure the IRS issued a round 2 payment in your name?
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