BobKamman
Level 15

@qbteachmt 

This is the problem with relying on secondary sources, including press releases written by IRS flacks who must stay around during the holidays because they don't have the seniority to take "use or lose" leave.  I suggest you rely on primary sources, like the law itself.  It's not that difficult to download, and much of it is written in language that a high school student can understand.  

‘‘SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS.
‘‘(a) IN GENERAL.—In addition to the credit allowed under section 6428, in the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of—
‘‘(1) $600 ( $1,200 in the case of eligible individuals filing a joint return), plus
‘‘(2) an amount equal to the product of $600 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.