Millions of Americans received vital financial support through Economic Impact Payments (EIPs), commonly known as stimulus checks, during the COVID-19 pandemic. These payments, including the initial $1,200 check, were a lifeline for many. However, a significant number of individuals, particularly those who don’t typically file income tax returns because their income is below the filing threshold, never received their payments.
If you’re among those who missed out on the $1,200, $600, or even the $1,400 stimulus checks because you don’t usually file taxes, you might assume it’s too late or too complicated to claim your money. Good news: it’s not! The IRS has provided a specific mechanism for you to claim these missed payments: the Recovery Rebate Credit (RRC). This article will guide you through the process, empowering you to claim the money you’re owed.
Understanding the Stimulus Checks and the Recovery Rebate Credit
Before diving into the "how-to," it’s crucial to understand what these payments were and why you might have missed them.
The stimulus checks were officially "advance payments" of a tax credit called the Recovery Rebate Credit.
- First Economic Impact Payment (EIP1): Authorized by the CARES Act in March 2020, this payment was up to $1,200 for eligible individuals ($2,400 for married couples filing jointly), plus $500 per qualifying child. It was based on your 2019 or 2018 tax return information.
- Second Economic Impact Payment (EIP2): Authorized in December 2020, this payment was up to $600 for eligible individuals ($1,200 for married couples filing jointly), plus $600 per qualifying child. It was generally based on your 2019 tax return.
- Third Economic Impact Payment (EIP3): Authorized by the American Rescue Plan Act in March 2021, this payment was up to $1,400 for eligible individuals ($2,800 for married couples filing jointly), plus $1,400 per qualifying dependent. It was generally based on your 2020 tax return (or 2019 if 2020 wasn’t filed yet).
Why You Might Have Missed Them:
The IRS primarily used information from filed tax returns (2018, 2019, or 2020) to send out these payments. If you didn’t file a tax return in those years because your income was below the filing threshold, the IRS wouldn’t have had your current address or bank information on file. While some non-filers receiving federal benefits (like Social Security, SSI, VA benefits) eventually received payments automatically, many still fell through the cracks.
The Recovery Rebate Credit is how you claim any missing stimulus money. It’s calculated on your tax return for the relevant year (2020 for EIP1 and EIP2, 2021 for EIP3). By filing a tax return, even if you have no taxable income, you are essentially telling the IRS how much you should have received in stimulus payments and how much you did receive. If you received less than you were eligible for (which is the case if you received none), the difference will be added to your tax refund.
Who This Applies To (Are You an Eligible Non-Filer?)
This guide is specifically for individuals who meet the eligibility criteria for the stimulus checks but did not receive them because they typically do not file a tax return. This includes, but is not limited to:
- Individuals with very low income: Those whose gross income was below the standard deduction for their filing status (e.g., below $12,400 for single filers in 2020, $12,550 in 2021).
- Social Security recipients: Including those receiving retirement, survivor, or disability benefits (SSDI).
- Supplemental Security Income (SSI) recipients.
- Railroad Retirement Board (RRB) beneficiaries.
- Veterans Affairs (VA) beneficiaries: Including those receiving non-taxable VA benefits.
- Individuals experiencing homelessness.
- Anyone else not required to file a tax return.
Important Note: Even if you received some of the stimulus payments, you might still be eligible for the Recovery Rebate Credit if you didn’t receive the full amount you were entitled to (e.g., if you had a new dependent in 2020 or 2021).
The Crucial Step: Filing a Tax Return for the Correct Year
To claim the Recovery Rebate Credit, you must file a federal income tax return for the tax year the payment corresponds to, even if you normally aren’t required to file.
- For the $1,200 (EIP1) and $600 (EIP2) payments: You must file a 2020 tax return.
- For the $1,400 (EIP3) payment: You must file a 2021 tax return.
Yes, even if you owe no tax and have no income to report, you still need to file a return. This return acts as your official claim for the Recovery Rebate Credit. The credit will reduce your tax liability to zero and then result in a refund for the amount of the credit.
Step-by-Step Guide to Claiming Your Recovery Rebate Credit
Follow these steps carefully to ensure you claim your missed stimulus payments successfully.
Step 1: Gather Your Information
Before you start, collect the following essential documents and information:
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN): For yourself and any qualifying dependents.
- Date of Birth: For yourself and any qualifying dependents.
- Your Address: Current mailing address.
- Bank Account Information: If you want your refund via direct deposit (recommended for speed and security). This includes your bank’s routing number and your account number.
- Prior Year Adjusted Gross Income (AGI): If you filed a tax return in 2019 or 2020, have that AGI handy. If you did not file, your AGI will be $0.
- Any Income Documents (if applicable): Even if your income was low, gather any W-2s, 1099s (for unemployment, interest, etc.), or Social Security benefit statements (SSA-1099) you may have received. If you had no income, that’s fine too.
- Letter 6470 (for EIP3) or Letter 6473 (for EIP1/EIP2): If you did receive some of the payments, the IRS sent these letters detailing the amount you received. Have them ready to confirm the amounts. If you received nothing, you won’t have these.
Step 2: Choose Your Filing Method
There are several ways to file your tax return, even if you’re a non-filer. It’s crucial to choose the right method for your situation.
IRS Free File Program (Recommended for most non-filers):
- What it is: A partnership between the IRS and leading tax software companies that allows eligible taxpayers to file their federal tax returns for free. If your Adjusted Gross Income (AGI) is below a certain threshold (e.g., $79,000 for 2024 filing season, check current year for specific thresholds), you can use brand-name software for free. Some programs also offer free state filing.
- Why it’s good for non-filers: These programs are designed to walk you through the process, even if your income is $0. They will help you calculate and claim the Recovery Rebate Credit.
- How to access: Go to IRS.gov/FreeFile and follow the links to the various software providers.
- Important: Be sure to select the correct tax year (2020 or 2021).
Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) Programs:
- What they are: Free tax help from IRS-certified volunteers. VITA sites generally assist people who make $64,000 or less, persons with disabilities, and limited English-speaking taxpayers. TCE sites specialize in tax issues unique to seniors (age 60 and older).
- Why it’s good for non-filers: Volunteers can guide you through the process, answer questions, and ensure you claim all eligible credits. This is an excellent option if you prefer in-person assistance or feel overwhelmed by online software.
- How to find a site: Visit IRS.gov/VITA or call 800-906-9887.
Commercial Tax Software (Paid Options):
- What it is: Software like TurboTax, H&R Block, TaxAct, etc., which you can purchase or use online.
- Why it’s an option: If you don’t qualify for Free File or prefer a specific program, you can use these. Many offer free versions for very simple returns, which might apply to a non-filer claiming RRC.
- Consideration: Ensure the software specifically supports claiming the Recovery Rebate Credit for the relevant tax year.
Tax Professional:
- What it is: Hiring a paid tax preparer (CPA, Enrolled Agent, etc.).
- Why it’s an option: If your situation is unusually complex, or you simply prefer professional help and are willing to pay a fee.
- Consideration: For simple RRC claims, this is usually unnecessary and adds cost.
Step 3: Completing Form 1040 and Claiming the Recovery Rebate Credit
Regardless of the method you choose, the core task is to correctly fill out the relevant lines on Form 1040 for the year you are filing.
For 2020 Tax Return (to claim EIP1 & EIP2):
- You will be completing the 2020 Form 1040.
- Crucial Line: Look for Line 30, "Recovery Rebate Credit."
- The tax software or VITA volunteer will guide you, but essentially, you will report how much you should have received for EIP1 and EIP2 based on your eligibility, and then subtract any amount you did receive. The difference is your Recovery Rebate Credit. If you received nothing, the full amount you were eligible for will be entered here.
- Adjusted Gross Income (AGI): If you had no taxable income, your AGI will be $0. Make sure this is correctly entered.
For 2021 Tax Return (to claim EIP3):
- You will be completing the 2021 Form 1040.
- Crucial Line: Again, look for Line 30, "Recovery Rebate Credit."
- Similar to 2020, you’ll calculate the difference between what you were eligible for and what you received for EIP3.
Key point: The software or volunteer will ask you a series of questions about your dependents, filing status, and whether you received previous stimulus payments. Answer these accurately to ensure the correct RRC amount is calculated.
Step 4: E-File Your Return (Highly Recommended!)
- E-filing (electronic filing) is the fastest and most secure way to submit your return. It significantly reduces processing time compared to mailing a paper return.
- Most Free File programs, commercial software, and VITA/TCE sites offer e-filing.
- You will receive a confirmation that your return was accepted by the IRS.
Step 5: If You Must Mail a Paper Return
- If e-filing isn’t an option for you (e.g., if you’re filing multiple past years and the software doesn’t support e-filing for older years), you can print and mail your completed Form 1040.
- Important: Sign and date your return. If it’s a joint return, both spouses must sign.
- Make a copy for your records.
- Mail it to the correct IRS address. You can find the address for your state on IRS.gov/wherefile.
- Expect a longer processing time for mailed returns (potentially several months).
Important Considerations and Tips
- Deadlines: While the general tax filing deadline has passed for 2020 and 2021, you still have time to claim the Recovery Rebate Credit. The deadline to claim the 2020 RRC (for EIP1 & EIP2) is typically three years from the tax deadline (July 15, 2024, for 2020 returns). The deadline for the 2021 RRC (for EIP3) is April 15, 2025. Don’t delay!
- Don’t Fall for Scams: The IRS will never contact you by phone, email, text message, or social media to demand immediate payment or to ask for personal or financial information. Any such contact regarding your stimulus money is a scam.
- IRS Get My Payment Tool: This tool was primarily for tracking the advance payments as they were being sent out. It’s less useful for tracking your Recovery Rebate Credit after you file your tax return.
- IRS Where’s My Refund Tool: Once you have filed your tax return claiming the RRC, you can use the IRS Where’s My Refund tool (IRS.gov/refunds) to check the status of your refund. You’ll need your SSN, filing status, and the exact refund amount.
- Keep Records: Always keep a copy of your filed tax return and any confirmation numbers for your records.
- Other Potential Credits: By filing a tax return, you might also discover you’re eligible for other valuable tax credits, such as the Earned Income Tax Credit (EITC) or the Child Tax Credit, even with low or no income. Tax software or VITA volunteers will help you identify these.
What to Do After Filing
Once you’ve successfully filed your tax return claiming the Recovery Rebate Credit:
- Be Patient: The IRS processes millions of returns. E-filed returns with direct deposit are generally processed fastest, typically within 21 days. Mailed paper returns can take several months.
- Check Your Refund Status: Use the "Where’s My Refund" tool on IRS.gov for updates.
- Receive Your Refund: Your refund, including the Recovery Rebate Credit, will be issued via direct deposit (if you provided banking info) or by paper check.
Don’t Leave Money on the Table
The stimulus checks were designed to help Americans during an unprecedented time. If you didn’t receive your payments because you don’t typically file taxes, don’t let that prevent you from getting the money you’re entitled to. The Recovery Rebate Credit is a straightforward way to claim what’s yours. Take the time to file your tax return for the relevant year – it’s a simple step that can put hundreds or even thousands of dollars back in your pocket. Start today and claim your missing stimulus check!