Questions and Answers about the First Economic Impact Payment — Topic B: Requesting My First Economic Impact Payment

A1. If you didn’t receive your first Economic Impact Payment, you may still be eligible to claim the 2020 ​​​​​​Recovery Rebate Credit and must file a 2020 tax return to claim it. Receiving the letter is not a guarantee of eligibility for an Economic Impact Payment. For more information on eligibility requirements, see 2020 Recovery Rebate Credit on IRS.gov.

See Topic F: Finding the Economic Impact Payment Amount to Calculate the Recovery Rebate Credit.

A2. If the IRS was unable to process your 2019 return and issue you the first Economic Impact Payment by December 31, 2020, you may be able to claim the 2020 Recovery Rebate Credit and must file a 2020 tax return to claim it.

A4. No. The IRS used the information from your 2018 tax return to calculate the first Payment amount since you hadn’t filed your 2019 return yet.

If you didn’t receive the full amount of the first Economic Impact Payment to which you believe you are entitled, you may be eligible to claim the 2020  Recovery Rebate Credit and must file a 2020 tax return to claim it. 

Notice 1444, Your Economic Impact Payment, was mailed to your last known address within a few weeks after a Payment was made. The notice provided information about your Economic Impact Payment. When you file your 2020 tax return, you can refer to Notice 1444 when completing the Recovery Rebate Credit worksheet or tax software to determine if you are eligible to claim the 2020 Recovery Rebate Credit on your 2020 tax return. See Topic F: Finding the Economic Impact Payment Amount to Calculate the Recovery Rebate Credit.

A5. The IRS is no longer issuing the first Economic Impact Payment. The law required that those payments be made or allowed by December 31,  2020. If you didn’t receive a  first Economic Impact Payment, you may be eligible to claim the 2020 Recovery Rebate Credit and must file a 2020 tax return. See Topic C: Claiming the Credit for information about where you can get help.

A6. 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 or the Recovery Rebate Credit. Watch out for websites and social media attempts that request money or personal information and for schemes tied to Economic Impact Payments or the Recovery Rebate Credit.

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 was mailed to each recipient’s last known address after the Payment was made.

A7. No, the IRS cannot issue first Economic Impact Payments after December 31, 2020.

If your return was not processed in time to issue your payment by December 31, 2020, you may be eligible to claim the 2020 Recovery Rebate Credit and must file a 2020 tax return to claim it.

A8. 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 when your 2019 return is processed. If you meet the eligibility requirements based on your tax information in 2020, you may be eligible to claim the 2020 ​​​​​​ Recovery Rebate Credit and must file a 2020 federal income tax return to claim it.

A9. 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 first payment.

If you meet the eligibility requirements based on your tax information reported on your 2020 tax return, you may be eligible to claim an additional amount as a 2020 Recovery Rebate Credit and must file a 2020 federal income tax return to claim it.

The IRS encourages everyone to review the Recovery Rebate Credit Questions and Answers.

After we sent your first payment, we sent the Notice 1444, Your Economic Impact Payment to your last known address. Refer to that notice when you file your 2020 tax return. See Topic F: Finding the Economic Impact Payment Amount to Calculate the Recovery Rebate Credit.

A10. 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 2020 Recovery Rebate Credit and must file a 2020 federal income tax return to claim it.

For more information about how to calculate your  credit amount, see the Recovery Rebate Credit Questions and Answers page.

After we sent your first payment, we sent Notice 1444, Your Economic Impact Payment, with information about your payment to your last known address. Refer to that notice when you file your 2020 tax return. You may need the notice to determine if you are eligible to claim the Recovery Rebate Credit on your 2020 federal tax return. See Topic F: Finding the Economic Impact Payment Amount to Calculate the Recovery Rebate Credit.

A11. The IRS cannot correct, or issue additional payments based on your 2020 income until you file your 2020 tax return.

The IRS used your 2019 tax return (or 2018 if 2019 wasn’t on file) to determine your eligibility and calculate the first Economic Impact Payment. If you didn’t get an Economic Impact Payment or you didn’t receive the maximum amount for which you were eligible, you may be eligible to claim the 2020 Recovery Rebate Credit and must file a 2020 federal income tax return to claim it.

For more information about the eligibility criteria for credit, see Recovery Rebate Credit Questions and Answers.

A12. If you were not required to file a federal income tax return for 2018 or 2019 and you could not be claimed as a dependent on someone else’s tax return, for either of those years, you had until November 4, 2020, to mail us your 2019 simplified paper return. That deadline has now passed. Eligible incarcerated individuals may claim a 2020 Recovery Rebate Credit and must file a 2020 tax return and claim it on line 30.