Economic Impact Payment Information Center — Topic B: Requesting my Economic Impact Payment

This Topic is about the first Economic Impact Payment.
 

A1. If you did not file a 2019 or 2018 tax return or register for a payment using the Non-Filers tool, you may be eligible to claim the Recovery Rebate Credit when you file your 2020 tax return. Receiving a letter is not a guarantee of eligibility for an Economic Impact Payment. For more information on eligibility requirements, see the Economic Impact Payment Information Center — Topic A: EIP Eligibility on IRS.gov.

A2. You DO NOT need to take any further action if you filed a federal income tax return for 2018 or 2019. If you already filed your tax return for 2019, the IRS will use this information to calculate the Payment amount. If you haven’t filed your tax return for 2019 but filed a 2018 federal income tax return, the IRS will use the information from your 2018 tax return to calculate the Payment amount. If you did not receive a payment in 2020 and you qualify for a payment based on your 2020 information, you should claim the Recovery Rebate Credit on your 2020 Form 1040 or 1040 SR.

A3. Depending on your situation, if you did’t file a 2019 or 2018 tax return or register for a payment using the Non-Filers tool in 2020, you may be eligible to claim the Recovery Rebate Credit when you file a 2020 tax return in 2021.

A4. Use the IRS Interactive Tax Assistant (ITA) online tool that provides answers to tax questions. The Do I Need to File a Tax Return? tool can help you determine if you're required to file a 2020 federal income tax return.

Answer the questions about your filing status, federal income tax withheld, and basic information to help you determine your gross income to see if you need to file a 2020 tax return.

A5. No. The IRS used the information from your 2018 tax return to calculate the Payment amount since you haven’t filed your 2019 return yet.

If you did not receive the full amount to which you believe you are entitled, you may be eligible to claim the Recovery Rebate Credit when you file your 2020 tax return. Review the Economic Impact Payment Information Center — Topic C: Calculating My Economic Impact Payment questions and answers for more information.

Notice 1444, Your Economic Impact Payment, will be mailed to your last known address within a few weeks after the Payment is made. The notice will provide information about your Economic Impact Payment. Keep it with your records. When you file your 2020 tax return in 2021, you can refer to Notice 1444 when completing the worksheet to determine if you are eligible to claim the Recovery Rebate Credit on your 2020 tax return. The IRS will provide further details on IRS.gov on the action you may need to take.

A6. Payments will be made throughout the rest of 2020. If you don’t receive a Payment this year, you may be eligible to claim the Recovery Rebate Credit by filing a 2020 tax return in 2021.

A7. The IRS doesn't initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information - even related to the economic impact payments. Watch out for websites and social media attempts that request money or personal information and for schemes tied to Economic Impact Payments.

The IRS urges taxpayers to visit IRS.gov – the official IRS website – to protect against scam artists. The IRS has issued a warning about coronavirus-related scams.

For security reasons, a letter about the Payment will be mailed to each recipient’s last known address within 15 days after the Payment is made.

A8. Yes, the IRS will continue to process 2019 tax returns and issue payments in 2020 to individuals who have not already received a payment and have not already been determined to be ineligible based on their 2018 tax returns.

If you are in this situation and eligible for an Economic Impact Payment based on your 2019 federal tax return:

  • Your payments will be issued after your return is processed. Check your payment status in Get My Payment .
  • You will receive Notice 1444, Your Economic Impact Payment, after the payment is issued. Keep this notice with your 2020 tax records.

If your return is not processed in time to issue your payment this year, you may be eligible to claim the Recovery Rebate Credit when you file your 2020 tax return.

A9. No. If the IRS determined that you were ineligible for a payment based on your 2018 tax return prior to your filing a 2019 return, the IRS will not issue you a payment in 2020. If you meet the eligibility requirements based on your tax information in 2020, you may be eligible to claim the Recovery Rebate Credit when you file your 2020 federal income tax return in 2021.

A10. No. If you hadn’t filed a 2019 tax return or the return had not been processed at the time of the IRS determination, the IRS used the information from your 2018 tax return to issue the payment.

If you meet the eligibility requirements based on your tax information in 2020, you may be eligible to claim the Recovery Rebate Credit when you file your 2020 federal income tax return.

The IRS encourages everyone to review Economic Impact Payment Information Center — Topic C: Calculating My Economic Impact Payment questions and answers.

After we send your payment, we’ll send the Notice 1444, Your Economic Impact Payment to your last known address. Keep the notice with your and tax records and refer to it when you file your 2020 tax return in 2021.

A11. No. The IRS will not reevaluate payment amounts and eligibility after a payment has been issued or if you have been determined to be ineligible. This also applies to taxpayers who used the Non-Filers tool to sign up for an Economic Impact Payment and those who mailed or plan to mail a 2019 tax return using the Amended EIP Return instructions.

However, if you meet the eligibility requirements based on your tax information in 2020, you may be eligible to claim the Recovery Rebate Credit when you file your 2020 federal income tax return.

For more information about how to calculate your payment amount, see the Economic Impact Payment Information Center — Topic C: Calculating My Economic Impact Payment page.

After we send your payment, you will get Notice 1444, Your Economic Impact Payment, with information about your payment. We will send the notice to your last known address. Keep the notice with your records and refer to it when you file your 2020 federal tax returnin 2021. You may need the notice to determine if you are eligible to claim the Recovery Rebate Credit on your 2020 federal tax return.

A12. The IRS cannot correct or issue additional payments based on your 2020 income until you file your 2020 tax return in 2021.

The IRS used your 2019 tax return (or 2018 if 2019 wasn’t on file) to determine your eligibility and calculated any Economic Impact Payment. If you don’t get an Economic Impact Payment in 2020 or you don’t receive the maximum amount, you may be eligible to claim the Recovery Rebate Credit when you file your 2020 federal income tax returnin 2021.

For more information about eligibility, see Economic Impact Payment Information Center — Topic A: EIP Eligibility.

We will continue to update IRS.gov with more information as it becomes available.

A13. If you’re not required to file a federal income tax return for 2018 or 2019 and you can’t be claimed as a dependent on someone else’s tax return, you can mail us a 2019 simplified paper tax return following the procedures at File a Simplified Paper Tax Return by the court-ordered deadline of November 4, 2020, to the following address:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0003

If you are currently incarcerated, you may use your institution address as your home address on Form 1040, even if it is a P.O. Box.  If you use your institution address, include your corrections or inmate identifying number in the section at the top to ensure the IRS can deliver the Payment to you.  It is best to add it near your last name. If you already used the Non-Filers tool or filed a tax return for 2018 or 2019 (including a joint tax return with your spouse), you DO NOT need to take any further action. We already reconsidered your eligibility for the payment.

If you do not receive a payment made by December 31, 2020, you may be eligible to claim a Recovery Rebate Credit by filing a 2020 Form 1040 or 1040-SR. See IRS.gov/eip.