We have received letter 6475 from the IRS. I entered the information that we received those stimulus payments of $2,800 in the Federal Review section. I do believe that they are not taxable. Where should I report those stimulus payments, under Wages and Income or Other Tax Situations, or where? I can't find any section to record it.
The stimulus payments were not taxable and are not reported on a tax return.
If you did not receive the stimulus payment then a Recovery Rebate Credit would be entered on your 2021 federal tax return Form 1040 Line 30. But since you did receive the stimulus payment Line 30 will be blank on your Form 1040.
That is all you need to do - respond to the question to confirm you received the payment amount listed.