faraha

I have a client with $185,000 income in 2019. They should have received a part of the stimulus checks in mid 2020 and Jan 2021 since it phases out from $150K -$198K. They were below the $198K so they should have received a small amount. In 2020 their income is over $240,000. Since thier income in 2020 is much higher they cant claim the stimulus payments based on 2020 income but how do we claim the 2019 partial stimulus payment that they should have received but never got from the irs.? what should they do? thanks

Thank you

does the 3 year spread work at the state level . do all states follow federal or are there exceptions. I am specifically looking at MN resident return. Thanks