Interview Notes Chloe, age 48, divorced her husband in 2017. Chloe's 8 year old grandson, Marcus, has been living with her since his parents were incarcerated in August 2019. Chloe provided all the support for Marcus in 2020. Chloe was laid off when her employer closed the business due to the COVID-19 crisis. Chloe received unemployment income, but to make ends meet, she took $9,000 out of her IRA when she lost her job. She spent the money on household bills and food. Chloe received an Economic Impact Payment (EIP) of $1,200 in 2020. Chloe and Marcus are both U.S. citizens and have valid Social Security numbers. No one else lives in the household with them. 5. Chloe did not receive an additional EIP amount for Marcus. What can she do? Note: Congress may have enacted additional legislation that will affect taxpayers after this publication went to print. Please answer questions based on the information provided in Publication 4491, VITA/TCE Training Guide and Publication 4012, VITA/TCE Resource Guide. A. Chloe does not qualify for the recovery rebate credit for Marcus because she is his grandmother. B. Chloe was eligible for the EIP for Marcus, and she should have received it before December 31, 2020. It is now too late to receive it. OC. Chloe can claim Marcus as a dependent and claim $500 as a recovery rebate credit on her 2020 tax return. D. Marcus can qualify for his own recovery rebate credit if Chloe doesn't claim him as her dependent.