Taxpayers who used the Non-Filers: Enter Payment Info Here tool to register for an Economic Impact Payment and need to file a 2019 tax return must file a paper 2019 Form 1040 or 1040-SR tax return by mail with "Amended EIP Return" written at the top and pay tax owed by July 15.
The Economic Impact Payment's Non-Filers tool was not intended to be used by a taxpayer who also needed to file a tax return with the IRS for tax year 2019. If you used the tool to register for a payment, you cannot file your tax return electronically. You must complete and print a paper 2019 Form 1040 or 1040-SR tax return, write "Amended EIP Return" at the top, and mail it to the IRS by July 15. If you owe tax, you should pay it in full by the July 15 due date. Interest will be charged after July 15 on any amounts that are not paid by July 15.
These same instructions apply if you registered for your Economic Impact Payment using the IRS Non-Filers: Enter Payment Info Here tool, tax software, or a paper tax return indicating $0 or $1 of adjusted gross income. If you have a copy of the document that registered you for the Economic Impact Payment, you can include it when you file Form 1040 or 1040-SR.
Tax Professionals please note that returns labeled "Amended EIP Return" will be processed as superseding returns if submitted before July 15 or, with a valid extension, before Oct. 15.
Use IRS Free File Fillable Forms, tax preparation software or IRS.gov/forms
Taxpayers can use tax preparation software or IRS Free File Fillable Forms to complete and print a 2019 Form 1040 or 1040-SR and write "Amended EIP Return" at the top. If you need tax forms and publications, go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You also can download and view popular tax publications and instructions (including the 1040 and 1040-SR instructions) on mobile devices as an eBook at no charge.
Be sure to check Where Do You File? at the end of the 2019 Form 1040/1040-SR instructions before mailing your return. You may need to mail your return to a different address than you have in the past. Remember to sign and date Form 1040 or 1040-SR. Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. Keep a copy of your Form 1040 or 1040-SR with your tax documents.
Pay tax due by July 15; Check Where's My Amended Return? later this fall
Taxpayers who owe tax should visit the "Pay" tab on IRS.gov to see their payment options and to schedule their payment on or before July 15. If you owe tax, you should pay it in full by the July 15 due date. Interest will be charged after July 15 on any amounts that are not paid by July 15.
If you are owed a refund, it will be processed, and interest will be paid as provided by law. Neither Where's My Refund? or View Your Account will provide the status of your mailed 2019 tax return.
Once you have filed your 2019 paper return, do not file the same tax return again even if the paper return you filed did not include "Amended EIP Return" at the top. Paper returns, including those designated as "Amended EIP Returns" will be processed on a first-in-first-out basis as we are working through these unprecedented times with reduced staff to follow CDC social distancing guidelines. You do not need to write or call the IRS to inquire about the status of your 2019 paper return. By this fall you will be able to check on the status of your return using the Where's My Amended Return? tool.
For additional questions regarding Economic Impact Payments, visit our Economic Impact Payment Information Center.