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" ... Here is where it might go from good to great, but maybe not. Under ARPA, the upfront payment of $1,400 per dependent will be based on the 2019 return unless the 2020 return has already been filed. As with last year's EIP, the true-up on the 2021 return only works in favor of the taxpayer. So possibly if Terry pushes hared to get the 2020 return out they will both get checks for $2,800 rather than $2,800 for Robin and $1,400 for Terry. But maybe not. ... "