Even if a payment was based on Tax Year 2018 or Tax Year 2019, neither condition matters now.

There is no Option for AGI year. Don't confuse this with the EIC. There is no provision for "let me use any year AGI to qualify for EIP."

It is only based on 2020. That tax filing is the reconciliation worksheet. It will show what they would be entitled to. You need them to confirm what they got. Yes, their own Bank records, the IRS Tax Account, any 1444X they got (my own 1444C just arrived today). use all of this to confirm them telling you "I didn't get my money" because this is your due diligence. When it turns out they did get the money, you will be glad to have made sure of this before filing.