Economic Impact Payment Information Center — Topic C: Calculating My Economic Impact Payment

A1. Eligible individuals who file a joint tax return will receive up to $2,400 and all other eligible individuals will receive up to $1,200. Those with qualifying children will receive up to an additional $500 per qualifying child. A qualifying child is a child who meets the conditions outlined on our Qualifying Child Requirements page.

Eligible individuals don’t need a minimum income for the Payment. However, for higher income individuals, the Payment amount is reduced by 5% of the amount that their adjusted gross income exceeds:

  • $150,000 for taxpayers filing a joint return
  • $112,500 for taxpayers filing as head of household
  • $75,000 for all others

The $1,200 Payment for eligible individuals with no qualifying children ($2,400 for married couples filing a joint return) will be reduced to $0 once adjusted gross income reaches the following thresholds:

  • $198,000 for taxpayers filing a joint return
  • $136,500 for taxpayers filing as head of household
  • $99,000 for all others
    Each of these adjusted gross income threshold amounts increases by $10,000 for each additional qualifying child.
    For example, because families with one qualifying child receive an additional $500 Payment, their $1,700 Payment ($2,900 for married couples filing a joint return) will be reduced to $0 once adjusted gross income reaches the following thresholds:
  • $208,000 for taxpayers filing a joint return
  • $146,500 for taxpayers filing as head of household
  • $109,000 for all others

Follow examples in How do I calculate my EIP? PDF chart to determine your payment amount.

A2. No, when spouses file jointly, both spouses must have valid SSNs to receive a Payment with one exception. If either spouse is a member of the U.S. Armed Forces at any time during the taxable year, only one spouse needs to have a valid SSN.

If spouses file separately, the spouse who has an SSN may qualify for a Payment; the other spouse without a valid SSN will not qualify.

A3. No, your child will not receive a Payment in 2020 because you claimed her as a dependent on your 2019 tax return. She will not receive a $1,200 credit in 2021 if you can claim her as a dependent on your 2020 tax return.

However, if your child can’t be claimed as a dependent by you or anyone else for 2020, she may be eligible to claim a $1,200 credit on the 2020 tax return she files next year.

A4. You will not receive an additional $500 for your mom because she is not your qualifying child under age 17. Your mom will not receive her own Payment because you claimed her as a dependent on your 2019 tax return. Your mom may receive a credit on her 2020 tax return if you can no longer claim her as a dependent on your 2020 tax return and she is otherwise eligible to receive the credit.   You mom will not receive a credit in 2021 if you can claim her as a dependent on your 2020 tax return.

A5. Payment amounts vary based on income, filing status and family size. For more information about eligibility, see the eligibility requirements.

  • If you filed a 2019 tax return, the IRS used information from it about you, your spouse, your income, filing status and qualifying children to calculate the amount and issue your Payment.
  • If you haven’t filed your 2019 return or it has not been processed yet, the IRS used the information from your 2018 return to calculate the amount and issue your Payment.

The IRS is not able to correct or issue additional payments at this time. This includes if:  

  • You amend your return by filing a Form 1040-X or Amended EIP return that makes you eligible for a larger amount; and/or
  • Your 2020 income is different than what it was when you filed your 2018 and 2019 tax returns.

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

If you did not receive the full amount to which you believe you are entitled, you will be able to claim the additional amount when you file your 2020 tax return, if eligible. 

We will mail Notice 1444, Your Economic Impact Payment, to the address we have on file for you within a few weeks after the Payment is made. Keep this notice for your records and refer to it  when you file your 2020 tax return next year to claim additional credits on your 2020 tax return if you are eligible for them. The IRS will provide further details on IRS.gov on the action you may need to take.

A6. If you were claimed as a dependent on someone else’s tax return, you are not eligible for an Economic Impact Payment. If no one can claim you as a dependent for 2020, you may claim the Recovery Rebate Credit, if otherwise eligible, when filing your 2020 tax return next year.