I have a couple of clients who are 23 years old, work and going to school full time. They provide over 50% of their own support and do not live with their parents.

When filing the 2020 tax return, I showed they did not get either of the two COVID-19 payments in 2020, but the IRS is changing the return to remove the credit. They were a dependent in 2019, but since they are in graduate class, they no longer rely on their parents for support.

Is there a way to make the IRS understand this and get them the two payments? Will they also qualify for the 2021 $1400 payment?