If it helps, you can watch the Draft Forms go through update, and check the Instructions, such as 1040:

"Economic impact payments—EIP 1 and EIP 2. Any economic impact payments you received are not taxable for federal income tax purposes, but they reduce your recovery rebate credit."

That tells you what is coming for the filing year.

This is dated 12/31/2020.

https://apps.irs.gov/app/picklist/list/draftTaxForms.html?value=1040&criteria=formNumber&submitSearc...