@FL0404 - I appreciate your question and the confusion over this issue.. On another thread I tried to bring some clarity to this in a 'tongue in cheek' method.... hopefully this will explain what really occurred and answer your question.
I agree that it can be confusing and befuddling but Congress and the IRS had to do this in a rush - some "won" and some 'lost" because of the rush.
The critical point is everything is based on the 2020 tax return, regardless of who got what and who received a check they should not have and who didn't receive a check they thought they should have (your case). that is the way the law was passed is the only true explanation.
the conversation in March, 2020 between Congress and the IRS went something like this:
Congress: Send out $1200 to every taxpayer and base the calculation on the 2020 tax return
IRS: but 2020 is not over yet, we don’t know what people will submit on their 2020 tax returns
Congress: then use their 2019 tax return (and if that is not available use 2018) to determine the stimulus payments
IRS: what happens if we send out this money and when we analyze the 2020 tax return we realize we sent too much?
Congress: not to worry we will write the law so that if anyone gets more money than their 2020 tax return says they are entitled to, they won’t have to return it! Line 30 cannot be negative
IRS: what happens if we make a mistake and don't send out money we should have?
Congress: it doesn't matter. Remember what we stated: everything is really based on the 2020 tax return. There is no such thing as a 'mistake' for sending out too little because the real payment is based on the 2020 tax return in any event.
IRS: Brilliant and Yes Sir, we will send out the checks.
Then in December, 2020
Congress: do it again, same rules but use $600
hope that helps!
