So far only one instance of this, a client with a new child born in the fall of 2020 had their refund decreased by exactly $500. I am anticipating them receiving a very late letter saying maybe they did not qualify for the first stimulus payment of $500 per dependent. This has not happened for any other clients with newborns in 2020 so maybe an outstanding obligation for $500 is just a coincidence. But all my research says that the child does not need to born prior to the CARES Act date to get the both stimulus payments.