My 19 yr old son had income in 2021 so he is filing separately. Does he now get the stimulus payment?

[sandpine]

In 2020, we claimed out son as dependent because he didn't have any income and he was 18.  By end of 2021, he is now 19 and worked half a year.  He is now filing his taxes separately.  We didn't get a the first or second stimilus payment for him as dependent because he was 18yro.  We did get the 3rd payment ($1400) for him since the rules changed then.  But it was a payment for our household sine he was our dependent.  Now that he is filing separately, TurboTax is asking him if he got the 3rd $1400.  Should he answer no because he didn't get it directly even though we (parents) got it for him?  

[KrisD15]

Correct, he would answer "No" since he did not get an Economic Stimulus Payment. 

If your son was over 18 at the end of 2021, (and not a full-time student) and earned $4,300 or more in 2021, he is not your dependent, he would file his own return and be eligible for the Recovery Rebate Credit.  

You would report what you received, and if that amount is more than what you would receive if the payments were made today, you would not get any additional credit and you would not be liable for repaying that portion back. 

Yes, it does seem as if the payment for your son is being paid twice, but that is the way they wrote that tax law. 

IRS Questions and Answers

[sandpine]

Thank you.