Below are frequently asked questions about the second Economic Impact Payment, separated by topic. Please do not call the IRS.

Payment Issued but Lost, Stolen, Destroyed or Not Received

If you received your payment by check and it was lost, stolen or destroyed, you should request a payment trace so the IRS can determine if your payment was cashed. See How do I request a payment trace to track my first or second Economic Impact Payments?

If a trace is initiated and the IRS determines that the check wasn’t cashed, the IRS will credit your account for that payment but the IRS cannot reissue your payment. Instead, you will need to claim the 2020 Recovery Rebate Credit on your 2020 tax return if eligible.

Note: If you are filing your 2020 tax return before your trace is complete, do not include the payment amount on line 16 or 19 of the Recovery Rebate Credit Worksheet. If you do, you may receive a notice saying your 2020 Recovery Rebate Credit was changed, but an adjustment will be made after the trace is complete and it is determined your payment has not been cashed. You will not need to take any additional action to receive the credit.

If you do not request a trace on your payment, you may receive an error when claiming the 2020 Recovery Rebate Credit on your 2020 tax return. Since the payment was issued to you, you may not be eligible for any credit.

If you were issued a payment and have not received it at all, see How do I request a payment trace to track my first or second Economic Impact Payments?  

If you received Notice 1444 in the mail and have not received your payment as mentioned in the notice, see How do I request a payment trace to track my first or second Economic Impact Payments?

Note: Do not request a payment trace if you are trying to determine eligibility for the payment or the amount of payment you should have received. You must have been issued a notice showing your payments were issued or your online account must show your payment amounts (dates are not provided) to perform a trace.

If your Notice 1444 or 1444-B shows your payment was issued as a direct deposit more than 5 days after the payment date or your online account shows your payment amounts (dates are not provided), your first step is to check with your bank and make sure they didn’t receive a deposit. Do not check with your bank prior to 5 days because they may not have any information.  

You should only request a payment trace to track your payment if you received Notice 1444 or Notice 1444-B showing your payments were issued or your online account shows your payment amounts (dates are not provided) and you have not received it within the timeframes below. IRS assistors cannot initiate a payment trace unless it has been:

  • 5 days since the deposit date and the bank says it hasn’t received the payment
  • 4 weeks since the payment was mailed by check to a standard address for the first EIP
  • 6 weeks since the payment was mailed, and you have a forwarding address on file with the local post office
  • 9 weeks since the payment was mailed, and you have a foreign address for the first EIP; March 31, 2021 for the second EIP

Note: If you have a foreign address, there may be international service disruptions at the United States Postal Service (USPS) or the foreign country you are in due to the COVID-19 pandemic. See the USPS Service Alerts page and check with your local consulate for more information.

Do not request a payment trace to determine if you were eligible for a payment or to confirm the amount of payment you should have received.

How we process your claim

We’ll process your claim for a missing payment in one of two ways:

  • If the check was not cashed, we will reverse your payment and notify you. If you find the original check, you must return it as soon as possible. You will need to claim the 2020 Recovery Rebate Credit on your 2020 tax return to receive credit, if eligible.
  • If the check was cashed, the Treasury Department’s Bureau of the Fiscal Service  will send you a claim package that includes a copy of the cashed check. Follow the instructions. The Treasury Department’s Bureau of the Fiscal Service will review your claim and the signature on the canceled check before determining whether the payment can be reversed. If reversed, you will need to claim the Recovery Rebate Credit on your 2020 return, if eligible.

Note: If you are filing your 2020 tax return before your trace is complete, do not include the payment amount on line 16 or 19 of the Recovery Rebate Credit Worksheet. You may receive a notice saying your Recovery Rebate Credit was changed, but an adjustment will be made after the trace is complete and it is determined your payment has not been cashed. You will not need to take any additional action to receive the credit.  

To start a payment trace:

Reminder: DO NOT request a trace prior to the timeframes above. IRS assistors cannot start a trace prior to those timeframes.

To complete the Form 3911:

  • Write “EIP1” or “EIP2” on the top of the form to identify which payment you want to trace.
  • Complete the form answering all refund questions as they relate to your EIP
  • When completing item 7 under Section 1:
    • Check the box for “Individual” as the Type of return
    • Enter “2020” as the Tax Period
    • Do not write anything for the Date Filed
  • Sign the form. If you file married filing joint, both spouses must sign the form.

You will generally receive a response 6 weeks after we receive your request for a payment trace, but there may be delays due to limited staffing. Get up-to-date status on affected IRS operations and services. Do not mail Form 3911 if you have already requested a trace by phone.

  • If you mail or fax the form prior to the timeframes above, your request will not be processed until those timeframes are met.

Mail or fax the form to:

Note: Do not send anything other than a Form 3911 to the fax numbers below. 

If you live in… then mail to this address… or fax to...
Maine, Maryland, Massachusetts, New Hampshire, Vermont Andover Internal Revenue Service
310 Lowell St.
Andover, MA 01810
855-253-3175
Georgia, Iowa, Kansas, Kentucky, Virginia Atlanta Internal Revenue Service
4800 Buford Hwy
Chamblee, GA 30341
855-275-8620
Florida, Louisiana, Mississippi, Oklahoma, Texas Austin Internal Revenue Service
3651 S Interregional Hwy 35
Austin, TX 78741
855-203-7538
New York Brookhaven Internal Revenue Service
1040 Waverly Ave. 
Holtsville, NY 11742
855-297-7736
Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming Fresno Internal Revenue Service
5045 E Butler Avenue
Fresno, CA 93888
855-332-3068
Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia Kansas City Internal Revenue Service
333 W Pershing Rd.
Kansas City, MO 64108
855-344-9993
Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee Memphis Internal Revenue Service
5333 Getwell Rd.
Memphis, TN 38118
855-580-4749
District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island Philadelphia Internal Revenue Service
2970 Market St.
Philadelphia, PA 19104
855-404-9091
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien. Austin Internal Revenue Service
3651 S Interregional Hwy 35
Austin, TX 78741
855-203-7538

EIP Cards

Yes. The limit on ACH transfers to a bank account is $2,500 per transaction. You can easily transfer the money from your EIP Card to an existing bank account online at EIPcard.com or by using the Money Network Mobile App. You will need the routing and account number for your bank account. To transfer funds:

  1. Call 800-240-8100 (TTY: 800-241-9100) to activate your card.
  2. Register for online or mobile app access by going to EIPCard.com or the Money Network Mobile App and click on “Register.” Follow the steps to create your user ID and password. Be sure to have your EIP Card handy.
  3. Select “Move Money Out” and follow the steps to set up your ACH transfer. Transfers should post to your bank account in 1-2 business days.

If your EIP card is lost or destroyed, you may request a free replacement through MetaBank® Customer Service. To request a replacement call 800-240-8100 (select your language and then select option 2 from main menu) and enter the last six digits of the Social Security number of the person who is listed first on your tax return.

EIP Cards are sponsored by the Treasury Department’s Bureau of the Fiscal Service, managed by Money Network Financial, LLC and issued by Treasury’s financial agent, MetaBank®, N.A. The EIP Card was sent in a white envelope with a return address of “Economic Impact Payment Card,” and displays the U.S. Department of the Treasury Seal. The card has the Visa name on the front and the issuing bank, MetaBank®, N.A. on the back. Information included with the EIP card explains that this is your Economic Impact Payment. If you have an Economic Impact Payment Card, visit EIPcard.com for more information.

For all other EIP Card issues or questions, such as a name correction, contact MetaBank®, N.A. at 800-240-8100, or visit EIPcard.com.

Those who have still not activated their card are being sent a letter reminding them to activate their card or to request a replacement if they accidently threw it away.

The EIP cards were originally mailed in early January 2021 to about 1.4 million people who were eligible for a second Economic Impact Payment and would have otherwise received a check. The EIP cards were issued by MetaBank®, N.A. and came in a plain envelope from Money Network Cardholder Services.

For this reminder mailing, the Treasury Department logo will be visible on the envelope and letter. The left front of the envelope will clearly include this notation: “Not a bill or an advertisement. Important information about your Economic Impact Payment.” The inside of the letter will include instructions for people who haven’t activated their card yet and includes a picture of what the debit card looks like.

Once the card is activated, people can transfer the funds to a bank account, get cash surcharge-free at an In-Network ATM or request a Money Network® Balance Refund Check. This is a check from MetaBank® for the amount on your card.

For more information, visit EIPcard.com or call MetaBank Customer Service at 800-240-8100 (24 hours a day, 7 days a week). Additional information, including answers to frequently asked questions and other resources is available at IRS.gov/coronavirus.

For more information about claiming the Recovery Rebate Credit, see EIP Card Not Activated: I received an EIP card for my second Economic Impact Payment but didn’t activate it to use the funds. Can I claim the full amount of the 2020 Recovery Rebate Credit?

No, you must reduce your 2020 Recovery Rebate Credit amount by the amounts of any first or second Economic Impact Payments that were loaded on the EIP cards. Whether you have activated your card is not relevant to the requirement that your 2020 Recovery Rebate Credit amount be reduced by the amount of the first and second Economic Impact Payments.

Your EIP card will continue to be available for use once you properly activate it.  If not activated, no action will be taken on the card until it expires on the date indicated on the front of your card.  The funds will remain valid on the card and accessible once you activate the card.  The funds will not be returned to the IRS, unless you return the card to MetaBank®. If your card is lost or destroyed, you can request a replacement by contacting MetaBank®, N.A., at 800-240-8100 (option 2 from the main menu).

For more information, visit EIPcard.com.

Common Questions

 

The IRS delivered the second Economic Impact Payment as rapidly as possible, as required by law. Due to the compressed timeline, the IRS is unable to reissue any payments. If your payment was returned to the IRS we are unable to reissue the check.

If you’re eligible, and didn’t receive a second payment – or if you didn’t receive the full amount – you may be eligible to claim the 2020 Recovery Rebate Credit when you file your 2020 Form 1040 or 1040-SR tax return.

For more information about Economic Impact Payments and the 2020 Recovery Rebate Credit, visit IRS.gov/eip. For other COVID-19-related tax relief, visit IRS.gov/coronavirus. Visit IRS Statements and Announcements on IRS.gov for current information about Economic Impact Payments along with other IRS subjects.

No, Economic Impact Payments can’t be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs also can’t count Economic Impact Payments as a resource for purposes of determining eligibility for a period of 12 months from receipt.

It is possible that you qualified for the first payment based on your 2018 return but did not qualify for the second payment based on your 2019 return.

  • Your first Economic Impact Payment was based on your 2019 tax return or information entered in the Non-Filers tool prior to November 21, 2020. If your 2019 return was not on file or was not processed when the first payment was issued, eligibility for your first payment may have been based on your 2018 tax return.
     
  • The second Economic Impact Payment was based on your 2019 return or information you entered in the Non-Filer tool. If your 2019 return was not on file or was not processed when the IRS was issuing the second Economic Impact Payment, legislation did not allow us to use the 2018 return like we did for the first payment.

If you did not file a tax return or use the Non-Filers tool prior to November 21, 2020, but you receive federal benefits, your payments were issued based on information we had on file from the Social Security Administration or the Department of Veteran Affairs.

If you did not receive any Economic Impact Payments or did not receive the full amounts, you may be able to claim the Recovery Rebate Credit by filing a 2020 federal tax return. See Recovery Rebate Credit for more information.

General Information

Yes, even though you received your payment earlier this year, the IRS is mailing  Notice 1444-B to individuals who were issued the second Economic Impact Payment through April 2021. If you received your Notice 1444-B but did not receive your second payment, see the FAQs about what to do if your payment is lost.

Please keep any IRS notices/letters you receive related to the Economic Impact Payments with your tax records, and refer to them when filing your 2020 tax return to determine if you’re eligible for the 2020 Recovery Rebate Credit.

Note: The IRS is unable to issue a copy of the notice if you lost it or you never received it, even though you received a payment. If you don’t have your notices, you can view the amounts of your first and second Economic Impact Payments through your online account

Yes, if you didn’t receive the full amounts of both Economic Impact Payments, you may be eligible to claim the Recovery Rebate Credit on your 2020 tax return.

The Instructions for Form 1040 or 1040-SR include a worksheet used to calculate the Recovery Rebate Credit. To claim the credit, you’ll need to know the amounts of your first and second Economic Impact Payments.

You should file your 2020 Form 1040 or 1040-SR electronically and choose direct deposit for the fastest and most accurate way to claim and receive your payments as the Recovery Rebate Credit. For information on how to find your payment amounts go to the Recovery Rebate Credit page on IRS.gov.
Requesting My Payment

The IRS issued you this notice if we were unable to process your 2019 tax return in time to issue your Economic Impact Payment. The notice was intended to provide the following explanation:

  • We’re required by law to mail the first Economic Impact Payments by December 31, 2020. We couldn’t issue you a check by this date, so you won’t be receiving an Economic Impact Payment. However, you may claim a Recovery Rebate Credit on your 2020 tax return if eligible. 

In some cases, the notice contained incorrect information. It stated: 

  • We applied a credit to your 2007 tax account due to new legislation. We used (offset) all or part of your economic stimulus payment to pay your federal tax as the law allows. 

This notice is not accurate for anyone who received it. Since no payment was issued, no offsets occurred. We apologize for the confusion this may have caused. You can disregard the notice.  

You can claim the Recovery Rebate Credit on your 2020 tax return if you are eligible. 

If you owe federal debts, here’s what you need to know about offsets and the Economic Impact Payments: 

  • The first Economic Impact Payments were offset only when the individual owed past due child support. 
  • The second Economic Impact Payments were not offset for any federal or state tax debts. The second payment was not offset if the taxpayer owes past due child support.

For more information about claiming the credit, see Recovery Rebate Credit

The IRS urges everyone to be on the lookout for scam artists trying to use the Economic Impact Payments as a cover for schemes to steal personal information and money. The IRS doesn’t initiate contact by email, text messages or social media channels to request personal or financial information – even information related to the Economic Impact Payments. Also, watch out for emails with attachments or links claiming to have special information about Economic Impact Payments or refunds.

If you receive a suspicious IRS-related email, see Report Phishing and Online Scams for additional information.

Eligibility

Generally, if you’re a U.S. citizen or U.S. resident alien, you may be eligible for $600 ($1,200  for a joint return), plus $600 for each qualifying child, if you (and your spouse if filing a joint return) aren’t a dependent of another taxpayer on a 2019 tax return, have a social security number (SSN) valid for employment (see exception when married filing joint) and your adjusted gross income (AGI) does not exceed:

  • $150,000 if married and filing a joint return or if filing as a qualifying widow or widower;
  • $112,500 if filing as head of household; or
  • $75,000 for eligible individuals using any other filing status

Your payment will be reduced by 5% of the amount by which your AGI exceeds the applicable threshold above.

You aren’t eligible for a payment if any of the following apply to you:

  • You were claimed as a dependent on another taxpayer’s 2019 tax return (for example, a child or student who may be claimed on a parent’s tax return or a dependent parent who may be claimed on an adult child’s tax return).
  • You don’t have an SSN that is valid for employment issued before the due date of your 2019 tax return (including any extensions).
  • You’re a nonresident alien.
  • Someone was deceased before 2020.
  • Are an estate or trust.

However, you may be eligible to claim a Recovery Rebate Credit on line 30 of your 2020 tax return. Please refer to the instructions for the 2020 Form 1040 for more information.

A payment wasn’t issued to someone who has died before January 1, 2020. If you filed a joint return in 2019 and your spouse died before January 1, 2020, you weren’t issued a second payment for your deceased spouse, but may have been issued up to $600 for you and $600 for any qualifying children, if all other eligibility criteria were met. 

Regarding eligible individuals who died in 2020, the Recovery Rebate Credit may be claimed on line 30 of their 2020 tax return.  Please refer to the instructions for the 2020 Form 1040 and Form 1040-SR PDF for more information.

Yes, individuals weren’t denied Economic Impact Payments solely because they are incarcerated.  An incarcerated individual may have been issued a payment if all eligibility requirements were met and the individual filed a 2019 tax return that was processed by the IRS. Eligible incarcerated individuals may claim a 2020 Recovery Rebate Credit on line 30 of their 2020 tax return.  Please refer to the instructions for the 2020 Form 1040 and Form 1040-SR PDF for more information.

A valid SSN for a payment is one that is valid for employment in the United States and is issued by the Social Security Administration (SSA) before the due date of your 2019 tax return (including the filing deadline postponement to July 15 and an extension to October 15 if you requested it).

If the individual was a U.S. citizen when they received the SSN, then it’s valid for employment. If “Not Valid for Employment” is printed on the individual’s Social Security card and the individual’s immigration status has changed so that they’re now a U.S. citizen or permanent resident, ask the SSA for a new Social Security card. However, if “Valid for Work Only With DHS Authorization” is printed on the individual's Social Security card, the individual has the required SSN only as long as the Department of Homeland Security authorization is valid.

When claiming the 2020 Recovery Rebate Credit, the SSN has to be issued by May 17, 2021 (October 15, 2021 if an extension is filed).

No, if you file jointly with your spouse and only one individual has a valid SSN, the spouse with a valid SSN will receive up to a $600 payment and up to $600 for each qualifying child claimed on the 2019 tax return.

If neither has a valid SSN, no payment will be allowed even if their qualifying child has a valid SSN.

Active Military: If either spouse is an active member of the U.S. Armed Forces at any time during the taxable year, only one spouse needs to have a valid SSN for the couple to receive up to $1,200 for themselves.

If you file separately from your spouse, only the spouse who has an SSN may qualify for a payment.

A qualifying child must have either:

  • An SSN that’s valid for employment and assigned to them before the due date of your 2019 return (including the filing deadline postponement to July 15 and an extension to October 15 if you requested it);

Note: When claiming the 2020 Recovery Rebate Credit, the SSN has to be issued by May 17, 2021 (October 15, 2021 if an extension is filed).

or

  • An Adoption Taxpayer Identification Number (ATIN).

An ITIN won’t be accepted for a qualifying child.

Note: When the qualifying child is claimed by spouses filing a joint return, at least one spouse must have an SSN that’s valid for employment for a qualifying child to be considered. If the return isn’t filed by married spouses filing a joint return, the taxpayer filing the return must have an SSN that’s valid for employment for a qualifying child to be considered.

A qualifying child is a child who meets the following conditions:

  • Relationship to the individual who’s eligible for the payment: The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, grandchild, niece, or nephew).
  • Child's age: The child was under age 17 on December 31, 2019.
  • Dependent of the individual who's eligible for the payment: The child was claimed as your dependent on your 2019 tax return or in the Non-Filers: Enter Payment Info Here tool.
  • Child's citizenship: The child’s a U.S. citizen, U.S. national, or U.S. resident alien.
  • Child's residency: The child lived with you for more than half of 2019.
  • Support for child: The child didn’t provide over half of their own support for 2019.
  • Child's tax return: The child doesn’t file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).

The payment will include $600 for each qualifying child listed on your 2019 tax return with a valid SSN or ATIN. 

Note: When claiming the 2020 Recovery Rebate Credit, the requirements above are based on your 2020 tax return.

In many cases, the answer is yes. But special rules in the law apply to these five U.S. territories. In general, the tax authorities in each U.S. territory will make payments to eligible residents. If you’re a resident of one of these U.S. territories with questions about a payment, you should contact your local tax authority.

Resident of a U.S territory: If you receive a payment from the IRS and a U.S. territory tax agency and you’re a resident of a U.S. territory for the 2020 tax year, please consult with your U.S. territory tax agency concerning information about an incorrect or duplicate payment.

Not a resident of a U.S. territory: If you’ve received a payment from more than one jurisdiction and you’re NOT a resident of a U.S. territory for the 2020 tax year, you should return any incorrect or duplicate payment received from the IRS following the instructions about repayments. Go to Topic I: Returning the Economic Impact Payment for instructions. Do not contact the territory for an IRS-issued payment.

Citizenship or residency status in the Freely Associated States, by itself, doesn’t entitle you to a payment. However, if you’re a resident of a U.S. territory for the tax year 2020 for U.S. territory income tax purposes, you may be eligible for a payment from the U.S. territory tax agency. To determine whether you’re eligible for a payment, consult with your U.S. territory tax agency. Alternatively, if you’re not a resident of a U.S. territory for the tax year 2020 but you’re a U.S. citizen or U.S. resident for federal income tax purposes, you may be eligible for a payment from the IRS.

Resident of a U.S. territory: You shouldn’t receive a payment from both the IRS and a U.S. territory tax agency. If you received a payment from more than one jurisdiction and you’re a resident of a U.S. territory for the 2020 tax year, please consult with your U.S. territory tax agency concerning information about payments received, including any incorrect or duplicate payment.

Not a resident of a U.S. territory: If you’ve received a payment from more than one jurisdiction and you’re NOT a resident of a U.S. territory for the 2020 tax year, you should return any incorrect or duplicate payment received from the IRS following the instructions about repayments. Go to Topic I: Returning the Economic Impact Payment for instructions. Do not contact the territory for an IRS-issued payment.

A person who’s a qualifying resident alien with an SSN valid for employment is eligible for the payment only if he or she is a qualifying resident alien in 2020 and may not be claimed as a dependent of another taxpayer.  A nonresident alien in 2020 isn’t eligible for the payment. An alien who received a payment but isn’t a qualifying resident alien for 2020 should return the payment to the IRS by following the instructions as described in Topic I: Returning the Economic Impact Payment for instructions.

Calculating The Payment 

Eligible people who filed a 2019 joint tax return received up to $1,200, and all other eligible individuals received up to $600. Those with qualifying children on their 2019 tax return received up to $600 in additional payment per qualifying child.
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 the following thresholds:

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

The $600 payment for eligible individuals with no qualifying children ($1,200 for married couples filing a joint return) will be reduced to $0 once adjusted gross income reaches the following amounts:

  • $174,000 for taxpayers filing a joint return
  • $124,500 for taxpayers filing as head of household
  • $87,000 for taxpayers filing as single or married filing separately

Each of these adjusted gross income amounts at which the payment is reduced to $0 increases by $12,000 for each additional qualifying child.

Note: Qualifying widows and widowers whose AGI is more than $75,000 may not have received the full amount of their payments.  Those individuals may claim the Recovery Rebate Credit on line 30 of their 2020 return. Please refer to the instructions for the 2020 Form 1040 and Form 1040-SR PDF for more information.

A. Payment amounts varied based on income, filing status and family size. For more information about eligibility, see the Eligibility section on this page and the 2020 Recovery Rebate Credit page for more information.

If you filed a 2019 tax return, the IRS used the income, filing status and qualifying children from that return to calculate the amount of the Economic Impact Payments issued to you.

For the first payment only, if you didn’t file your 2019 tax return or it was not processed when the payment was issued, the IRS used the information from your 2018 tax return to calculate the amount of the payment issued to you. 

If your 2019 tax return was not on file or was not processed when the IRS was issuing the second Economic Impact Payment, legislation did not allow us to use the 2018 tax return like we did for the first payment to calculate the amount of the second payment.

If you did not file a tax return or use the Non-Filers tool prior to November 21, 2020, but you receive federal benefits, your payments were issued based on information we had on file from the Social Security Administration or the Department of Veteran Affairs.

The IRS has completed issuing all payments authorized for the first and second Economic Impact Payments.

If you did not receive any Economic Impact Payments or received less than the full amounts, you may be eligible to claim the Recovery Rebate Credit and must file a 2020 tax return. See 2020 Recovery Rebate Credit for more information.

Requesting My Payment 

If you did not  get a second payment e, you may be eligible to claim a 2020 Recovery Rebate Credit and must file a 2020 tax return even if you don’t usually file.

Receiving My Payment

No, unless there is an exigent circumstance.  If you think the IRS inadvertently served a levy on an account into which your Economic Impact Payment was deposited, contact the IRS within 21 days at the phone number listed on the levy notice to let the IRS know that it has levied on your Economic Impact Payment.  

Returning the Second Economic Impact Payment

You should return the payment as described below.

If the payment was a paper check:

  1. Write "Void" in the endorsement section on the back of the check.
  2. Mail the voided Treasury check immediately to the appropriate IRS location listed below.
  3. Don't staple, bend or paper clip the check.
  4. Include a brief explanation stating the reason for returning the check. 

If the payment was a paper check and you have cashed it, or if the payment was a direct deposit:

  1. Submit a personal check, money order, etc. immediately to the appropriate IRS location listed below.
  2. Make the check/money order payable to “U.S. Treasury” and write 2020EIP, and the taxpayer identification number (Social Security number, or individual taxpayer identification number) of the recipient of the check.
  3. Include a brief explanation of the reason for returning the payment.

For your paper check, here are the IRS mailing addresses to use based on the state:

If you live in… then mail to this address
Maine, Maryland, Massachusetts, New Hampshire, Vermont Andover Internal Revenue Service
310 Lowell St.
Andover, MA 01810
Georgia, Iowa, Kansas, Kentucky, Virginia Atlanta Internal Revenue Service
4800 Buford Hwy
Chamblee, GA 30341
Florida, Louisiana, Mississippi, Oklahoma, Texas Austin Internal Revenue Service
3651 S Interregional Hwy 35
Austin, TX 78741
New York Brookhaven Internal Revenue Service
1040 Waverly Ave.  
Holtsville, NY 11742
Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming Fresno Internal Revenue Service
5045 E Butler Avenue
Fresno, CA 93888
Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia Kansas City Internal Revenue Service
333 W Pershing Rd.
Kansas City, MO 64108
Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee Memphis Internal Revenue Service
5333 Getwell Rd.
Memphis, TN 38118
District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island Philadelphia Internal Revenue Service
2970 Market St.
Philadelphia, PA 19104
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien. Austin Internal Revenue Service
3651 S Interregional Hwy 35
Austin, TX 78741

If you received your EIP as a debit card and want to return the money to the IRS, send the card along with a brief explanation stating you don’t want the payment to:

Money Network Cardholder Services
2900 Westside Parkway
Alpharetta, GA 30004

Reconciling on your 2020 Tax Return

Yes. Refer to Notice 1444-B, Your Second Economic Impact Payment you received regarding your second Economic Impact Payment. These notices were mailed to each recipient’s last known address.

You can also view or create your online account to view your payment amount.

If you did not receive the first or second payment or did not receive the maximum amount, you may be eligible to claim the 2020 Recovery Rebate Credit when you file your 2020 tax return.

No, the payment is not includible in your gross income. Therefore, you will not include the payment in your taxable income on your federal income tax return or pay income tax on your payment. It will not reduce your refund or increase the amount you owe when you file your 2020 federal income tax return.

A payment also will not affect your income for purposes of determining eligibility for federal government assistance or benefit programs.

No, there is no provision in the law that would require individuals who qualify for a payment based on their 2019 tax return, to pay back all or part of the payment, if based on the information reported on their 2020 tax returns, they no longer qualify for the payment or would qualify for a lesser amount of the payment.

  • Example 1: You received $600 for your child who, based on your 2019 tax return, met the qualifying child requirements. That child turned 17 in 2020 and no longer meets the qualifying child requirements. You will not be required to pay back the $600.
  • Example 2: You received $600 for your child whom you claimed on your 2019 tax return. You do not claim the child on your 2020 tax return because the child’s other parent claims the child. You will not be required to pay back the $600 even if the child’s other parent claims $600 for the same child on his or her 2020 tax return. 

Keep Notice 1444-B, Your Second Economic Impact Payment, with your 2020 tax records. The IRS mailed these notices to your last known address after the payment was made.