The 1st and 2nd checks are advances on 2020 tax return, and the income limits apply to that tax year.
The third check applies to 2021 tax return (not filed yet), and the income limits apply to that tax year. If you are saying your clients did not receive, because of income, why would you ask for the refund on 2020 tax return
| Income to Receive Full Stimulus Payment (first, second, and third check) |
First Stimulus Check Maximum Income Limit |
Second Stimulus Check Maximum Income Limit |
Third Stimulus Check Maximum Income Limit |
| Single Filer |
$0 – $75,000 |
$99,000 |
$87,000 |
$80,000 |
| Married Filing Jointly |
$0 – $112,500 |
$198,500 |
$174,000 |
$160,000 |
| Head of Household |
$0 – $150,000 |
$146,000 |
$124,000 |
$120,000 |
