My client got a CP 11, stating the Recovery Rebate Credit was incorrect, yet the Worksheet appears to be inputted  correctly. I do have a question about the worksheet. EIP # 1 phases out at $198,000. EIP # 2 phases out at $174,000. Yet, the  factor in the worksheet for the excess over the $ 150,000 threshold is 5%. Since the phaseouts are different, shouldn't the reduction factor be 2 diffeten percentages? Client's AGI was within the phaseout rane for #1 but exceeded the phaseout range for #2.