The Recovery Rebate Credit asks the amount received in the 2019 Stimulus check, then, based on the 2020 return, it will also ask how much stimulus check was received in 2020. If entitled to it, but didn't receive it, then it will be included in the return refund. If not entitled to it, then she won't get it added to her return refund.
The As long as she is not being claimed as a dependent and qualifies, then IRS will process her income tax return and should send her a Third Stimulus check as long as nobody else can claim her, whether they did or not.
From the IRS:
A1. Generally, if you are a U.S. citizen or U.S. resident alien, you will receive an Economic Impact Payment of $1,200 ($2,400 for a joint return) if you (and your spouse if filing a joint return) are not a dependent of another taxpayer and have a Social Security number valid for employment and your adjusted gross income (AGI) does not exceed:
- $150,000 if married and filing a joint return
- $112,500 if filing as head of household or
- $75,000 for eligible individuals using any other filing status
Your payment will be reduced by 5% of the amount by which your AGI exceeds the applicable threshold above.
You are not eligible for a payment if any of the following apply to you:
- You may be claimed as a dependent on another taxpayer’s return (for example, a child or student who may be claimed on a parent’s return or a dependent parent who may be claimed on an adult child’s return).
- You do not have a Social Security number that is valid for employment.
- You are a nonresident alien.
The following are also not eligible: a deceased individual or an estate or trust.
For additional information refer to the following link:
Recovery Rebate Credit and 2020 STimulus Check Questions
