I agree with others, but that's not what I did.  I'm still not sure it was the better choice to believe my client and not the IRS computer, but I figured we could sort it out after April 18.  At least I still have a client who trusts me to trust him.  

What happens to direct deposits that, because of bank glitches, are returned to IRS? A transcript might show, and I doubt that a 3911 would work.  And does the IRS program for the 6475 notice include a check for returned payments?  Are you sure?  

This couple has two kids and the EIP would have been $5,600.  Maybe I should have been calling everyone last March and April to notify them of what to expect.  Next pandemic, I'll keep that in mind.  The potential harm here is that claiming it on the return will delay the $3,000+ refund they will get anyway.  But the interest rate on that is going up, and they don't seem to need the money right away.