A one-time payment of $250 will be made in 2009 to:

• Retirees, disabled individuals and Supplemental Security Income (SSI) recipients receiving benefits from the Social Security Administration.
• Disabled veterans receiving benefits from the U.S. Department of Veterans Affairs.
• Railroad Retirement beneficiaries.

The IRS will not make this payment, unlike last year's economic stimulus program. Individuals who may qualify for this year's economic recovery payment should contact their respective agency for more information.

The Social Security Administration, the Railroad Retirement Board and the Department of Veteran's Affairs have information about the economic recovery payments on their Web sites.

The economic recovery payment will be a reduction to any Making Work Pay credit for which the recipient qualifies. The Making Work Pay credit will be claimed on the recipient's 2009 tax return filed in 2010. For more information regarding the economic recovery payment and the Making Work Pay credit see these questions and answers.

Taxpayers who can't recall if they received the economic recovery payment should contact their respective agency for confirmation before completing and filing their 2009 tax return in 2010. The IRS will not be able to provide this information. If a taxpayer needs to know whether they got a payment they should contact their respective agency personally.

• Social Security Administration: Toll Free number 800-772-1213. General ERP inquiries can be answered by the SSA Web site: www.ssa.gov/recovery.
  
  
• Department of Veterans Affairs (VA): Toll free number is 800-827-1000. General ERP inquiries can be answered by going to the VA Web site: www.va.gov/recovery.
  
  
• Railroad Retirement Board: Go to the RRB Web site at www.rrb.gov/recovery for more details.

Return to Tax Provisions in the American Recovery and Reinvestment Act of 2009.