The COVID-19 pandemic brought unprecedented economic challenges, leading the U.S. government to issue several rounds of Economic Impact Payments (EIPs), commonly known as "stimulus checks." These payments provided crucial financial relief to millions of Americans. While most eligible individuals received their payments automatically, a significant number did not, or received less than they were entitled to.
If you believe you were eligible for one or more of these payments but never received them, or received only a partial amount, this comprehensive guide will walk you through the steps to claim what you’re owed. It’s crucial to understand that there are no new stimulus checks currently authorized or being issued. The information below pertains to claiming past payments that you may have missed.
Understanding the Stimulus Checks You May Be Owed
Before diving into how to claim a missing payment, it’s essential to understand which payments were issued and for which tax years they apply. These payments were effectively advance payments of a tax credit, known as the Recovery Rebate Credit.
First Economic Impact Payment (EIP1 – CARES Act):
- Amount: Up to $1,200 for eligible individuals, plus an additional $500 per qualifying child.
- Applicable Tax Year: Based on your 2019 tax return (or 2018 if 2019 wasn’t filed yet). If you didn’t receive it, you claim it on your 2020 tax return.
- Eligibility: Generally, U.S. residents with a Social Security Number (SSN), adjusted gross income (AGI) up to $75,000 for single filers, $112,500 for Head of Household, and $150,000 for married couples filing jointly. Payments phased out above these thresholds.
Second Economic Impact Payment (EIP2 – Consolidated Appropriations Act, 2021):
- Amount: Up to $600 for eligible individuals, plus an additional $600 per qualifying child.
- Applicable Tax Year: Based on your 2019 tax return. If you didn’t receive it, you claim it on your 2020 tax return.
- Eligibility: Similar AGI thresholds as EIP1 ($75,000 single, $112,500 HOH, $150,000 MFJ), with payments phasing out above these.
Third Economic Impact Payment (EIP3 – American Rescue Plan Act of 2021):
- Amount: Up to $1,400 for eligible individuals, plus an additional $1,400 per qualifying dependent (including older children and adult dependents).
- Applicable Tax Year: Based on your 2020 tax return (or 2019 if 2020 wasn’t filed). If you didn’t receive it, you claim it on your 2021 tax return.
- Eligibility: AGI thresholds were lower than previous rounds: $75,000 for single filers, $112,500 for Head of Household, and $150,000 for married couples filing jointly. Payments phased out completely for single filers with AGI over $80,000, HOH over $120,000, and MFJ over $160,000.
Key Takeaway: If you missed any of these payments, you must claim them by filing a tax return for the relevant tax year and claiming the Recovery Rebate Credit.
The Primary Method: Claiming the Recovery Rebate Credit
The Recovery Rebate Credit is the mechanism through which individuals can claim any missing stimulus payments. It is a refundable tax credit that is calculated on your tax return for the year it applies to.
- For EIP1 and EIP2: You claim the Recovery Rebate Credit on your 2020 Form 1040.
- For EIP3: You claim the Recovery Rebate Credit on your 2021 Form 1040.
Important Note: The IRS’s "Get My Payment" tool, which allowed you to track your payment status, is no longer actively updated for most inquiries related to these past payments. The definitive way to reconcile and claim missing amounts is through your tax return.
Step-by-Step Guide to Claiming Your Missing Stimulus Check
Follow these steps carefully to determine your eligibility and claim any outstanding stimulus funds:
Step 1: Determine Your Eligibility for Each Payment
Your eligibility for each EIP is based on your tax situation for the year the credit applies.
- Review Income Thresholds: Check your Adjusted Gross Income (AGI) for the relevant tax year (2020 for EIP1/EIP2, 2021 for EIP3). Did your AGI fall within the eligibility range for each payment?
- Dependent Status: Did you have qualifying children or dependents? Ensure you calculate the correct additional amounts you should have received for them.
- Social Security Number (SSN): Generally, you, your spouse (if filing jointly), and any qualifying dependents must have had a valid SSN (or adoption taxpayer identification number) to be eligible. There were limited exceptions for military families where one spouse had an SSN and the other had an ITIN.
- Residency: You must have been a U.S. resident alien or U.S. citizen.
Step 2: Gather Necessary Information
To accurately claim the Recovery Rebate Credit, you’ll need specific documentation:
- For the Third EIP (2021 Tax Return):
- IRS Letter 6475, "Your Third Economic Impact Payment": The IRS mailed this letter in early 2022 to individuals who received the third EIP. It shows the total amount you received. If you didn’t receive this letter, or if the amount is incorrect, you can check your IRS online account (if you have one) or request an IRS tax transcript for the 2021 tax year.
- For the First and Second EIPs (2020 Tax Return):
- IRS Letter 1444, "Your Economic Impact Payment": This letter confirmed the first EIP amount.
- IRS Letter 1444-B, "Your Second Economic Impact Payment": This letter confirmed the second EIP amount.
- IRS Tax Transcripts: If you don’t have these letters, you can obtain a tax transcript from the IRS website. Look for "Economic Impact Payment" lines on the transcript for the relevant year.
- Bank Records: Check your bank statements for direct deposits from the "IRS TREAS 310" or "IRS TREAS 310 TAX REF."
- EIP Debit Card Records: If you received an EIP card, check the card issuer’s website (MetaBank, then MoCen) or your records.
Crucial Advice: Do not guess the amount of stimulus you received. Using an incorrect amount will delay your refund. The IRS has records of what they sent you.
Step 3: File or Amend Your Tax Return
This is the most critical step.
If you have not yet filed for the relevant year (2020 or 2021):
- You will file an original Form 1040 for that specific tax year.
- Locate the "Recovery Rebate Credit" line on the form (Line 30 on the 2020 Form 1040, Line 30 on the 2021 Form 1040).
- Follow the instructions for the form or your tax software to calculate the credit. The software will guide you through questions about how much stimulus you should have received based on your AGI and dependents, versus how much you actually received. The difference will be your Recovery Rebate Credit.
- You can use tax software (commercial products or IRS Free File if you qualify), or a tax professional. Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs offer free tax preparation for eligible individuals.
If you already filed your tax return for the relevant year (2020 or 2021) but did not claim the Recovery Rebate Credit, or claimed the wrong amount:
- You will need to file an amended tax return using Form 1040-X, Amended U.S. Individual Income Tax Return.
- Clearly indicate the changes you are making to claim the Recovery Rebate Credit.
- Amended returns generally take longer for the IRS to process (typically 16 weeks or more). You can track the status of your amended return using the "Where’s My Amended Return?" tool on IRS.gov.
File Electronically if Possible: While original returns can be filed electronically, amended returns (Form 1040-X) usually must be mailed. However, the IRS now allows e-filing of amended 2020 and 2021 returns. Electronic filing can significantly speed up processing.
Step 4: Track Your Refund
Once you’ve filed your return (original or amended) claiming the Recovery Rebate Credit, you can track your refund using the IRS "Where’s My Refund?" tool on IRS.gov. It typically takes 21 days for an e-filed return to show up in the system, and longer for paper returns.
Special Considerations and Common Scenarios
- Non-Filers: If you normally aren’t required to file a tax return (e.g., due to low income, or receiving only federal benefits), you still must file a 2020 or 2021 tax return to claim the Recovery Rebate Credit. The special IRS non-filer tool that existed during the pandemic is no longer available.
- Individuals Receiving Federal Benefits (Social Security, SSDI, SSI, VA, Railroad Retirement): While many recipients of these benefits received EIPs automatically, some may not have. If you fall into this category and didn’t receive your payment, you must file a 2020 or 2021 tax return to claim the Recovery Rebate Credit.
- Deceased Individuals: If a person died before the date the EIP was issued, their estate generally cannot claim it. If they died after the EIP was issued, the payment belongs to their estate. For married couples, if one spouse died, the surviving spouse might still be eligible for their share and any qualifying dependent amounts. This can be complex and may require consulting a tax professional or the IRS.
- Lost, Stolen, or Destroyed Checks/EIP Debit Cards: If your check or EIP card was lost, stolen, or destroyed, you can request an IRS payment trace. However, if you are claiming the Recovery Rebate Credit on your tax return, you should not request a trace. Instead, just report the amount you actually received (which would be $0 if you never got it) on your tax return.
- Identity Theft or Fraud: If you suspect your stimulus payment was stolen due to identity theft, you should report it to the IRS. Filing a police report is also advisable.
- Individuals with ITINs: Generally, for the first two EIPs, you, your spouse (if filing jointly), and any qualifying child you claimed had to have a valid SSN. For the third EIP, only the person claiming the credit needed an SSN, while dependents could have an ITIN. This can be a complex area, so review specific IRS guidance or consult a tax professional.
Deadlines to Claim Your Stimulus Check
The IRS generally allows you three years from the tax deadline to claim a refund. This means:
- For the 2020 Tax Year (EIP1 and EIP2): The deadline to file an original or amended return to claim the Recovery Rebate Credit was typically April 15, 2024.
- For the 2021 Tax Year (EIP3): The deadline to file an original or amended return to claim the Recovery Rebate Credit is typically April 15, 2025.
Do not delay! Missing these deadlines means you forfeit your right to claim the money.
Where to Get Help
- IRS.gov: The official IRS website is your best resource for up-to-date information, forms, and instructions. Search for "Recovery Rebate Credit" or "Economic Impact Payment."
- Tax Software: Most reputable tax preparation software will guide you through claiming the Recovery Rebate Credit.
- Tax Professionals: A certified public accountant (CPA), Enrolled Agent (EA), or other tax preparer can assist you with filing your original or amended return.
- Free Tax Help:
- IRS Free File: Offers free tax preparation software for eligible taxpayers based on income.
- Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs: These programs offer free tax help to qualifying individuals, including those with low to moderate income, the elderly, and persons with disabilities.
Don’t leave money on the table. If you believe you are owed a missing stimulus check, take the necessary steps to claim your Recovery Rebate Credit by filing or amending your tax return for the relevant year. The process may seem daunting, but with the right information and resources, you can secure the funds you’re entitled to.