EIP

No, people with ITINs do not qualify for the EIP or the Recovery Rebate on the tax return.

You asked two different questions: "Do they qualify for the EIP? One customer has a Father that is elderly and a Resident, can he apply for the EIP?"

Perhaps it would help to review what is really happening:

The funds were paid out as Advanced payment against a projection. The projection used 2018 or 2019 tax returns. But 2020 is the Actuals. You use the 2020 return to reconcile what a person is entitled to, against what they got.

If the person is not a dependent in 2020, then they would be entitled to the payment/credit as individual filers. That doesn't mean "not being claimed." It means "no longer qualifies as a dependent."

You might want to bookmark these links and read the IRS guidance.

Interactive wizards portal for determining dependency:

https://www.irs.gov/help/ita

And:

https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility

https://www.irs.gov/coronavirus/second-eip-faqs#Eligibility

One for each EIP.

@Tiger5 

You already asked this type of topic. Are you not reading the links for resources given to you to learn from?

Here: https://proconnect.intuit.com/community/practice-advice/discussion/econimic-stimulas/00/125423

It's the same thing. You need to learn the eligibility per those IRS links.