Client is in the midst of divorce proceedings.  Client and her soon to be ex husband did not file 2019 or 2020 returns.  I am preparing the 2019 and 2020 returns for her and filing as MFS since the husband will not provide any tax information to her.  Client claims they did not receive any stimulus payments. 

After preparing the returns, client has an amount due for both 2019 and 2020 in the $500 range.  I assume she will need to pay amounts due with the returns and then the IRS will issue any stimulus payments that are due to her?  The tax due would not be netted from the stimulus payments, correct?

Thank you.