COVID-19 Stimulus Payments: Information and Resources

An Economic Impact Payment (also known as a “stimulus check”) is money that the U.S. government gave to qualifying individuals to help them during the COVID-19 crisis. As of May 2022, the U.S. government authorized three Economic Impact Payments.

• If you did not get your first and/or second payment, you can claim it as a Recovery Rebate Credit on your 2020 Tax Return.
• If you did not get your third payment, you can claim it as a Recovery Rebate Credit on your 2021 Tax Return.

A “qualifying individual” who could receive Economic Impact Payments or Recovery Rebate Credits is a US citizen, permanent resident or resident alien who:

1. Has a Social Security number valid for work;
2. Could not be claimed as a dependent of another taxpayer; and
3. Has an adjusted gross income of less than $99,000 (singles) or $198,000 (joint filers)

• First Economic Impact Payment (“EIP 1”)
  • Single and earn less than $75,000/year   you can get $1,200.
  • Married and file jointly and earn less than $150,000/year   you can get $2,400 – Head of household and earn less than $112,500           you can get $1,200.
  • You can get $500 for every child under 17 years old who you claim as a dependent.
  • Individuals who have higher incomes will have their payment amount reduced based on their income above the amounts provided above.
• Second Economic Impact Payment (“EIP 2”)
  • Single and earn less than $75,000/year  you can get $600.
  • Married and file jointly and earn less than $150,000/year  you can get $1,200 – Head of household and earn less than $112,500       you can get $600.
  • You can get $600 for every child under 17 years old who you claim as a dependent.
  • Individuals who have higher incomes will have their payment amount reduced based on their income above the amounts provided above.
• Third Economic Impact Payment (“EIP 3”)
  • Single and earn less than $75,000/year   you can get $1,400.
  • Married and file jointly and earn less than $150,000/year you can get – $2,800
  • Head of household and earn less than $112,500   you can get $1,400.
  • You can get $1,400 for every individual you can claim as a dependent – including dependents over age 17.
  • Individuals who have higher incomes will have their payment amount reduced based on their income above the amounts provided above.

Note: The amount of payment(s) that you are eligible to receive is generally calculated based on your income on your 2019 tax return, unless you filed your 2020 tax return before payments were sent. If your income dropped in 2020 as a result of the pandemic and you qualify for a larger stimulus payment, the IRS should issue a second adjusted payment once the 2020 tax returns are processed.[1]

[1] https://www.consumerfinance.gov/coronavirus/managing-your-finances/guide-economic-impact-payments/#receive

• The IRS announced that it has distributed all three Economic Impact Payments. If you did not get your first or second Economic Impact Payment, or if you got the wrong amount, you can still claim the payment(s) as a “Recovery Rebate Credit” by filing a 2020 tax return. If you did not get your third Economic Impact Payment, you can claim the payment as a “Recovery Rebate Credit” on your 2021 tax return. Please see the Tax Assistance Organizations section for more information about free tax assistance.
• First Economic Impact Payment / EIP 1
  • You should have automatically received your first Economic Impact Payment if:
    • You filed your 2018 or 2019 tax returns;
    • You were receiving Social Security retirement, survivors or disability insurance (“RSDI”), Supplemental Security Income (“SSI”) benefits as of November 2020; or
    • You were getting Veterans Affairs (“VA”) benefits or Railroad Retirement Benefits (“RRB”) before January 1, 2020.
  • You should have also received your Economic Impact Payment if:
    • You registered successfully on the IRS’ Non-Filer Registration Portal before November 21, 2020; or
    • You filed a Simplified Paper Return and mailed it to the IRS before October 30, 2020.
  • You should have automatically received a supplemental Economic Impact Payment for any of your dependent child(ren) if:
    • You filed a 2018 or 2019 tax return and claimed your dependent(s) on that tax return.
    • You registered any dependent(s) on the Non-Filer Registration portal before September 30, 2020.
  • If you did not get your first Economic Impact Payment, you can still claim it as a “Recovery Rebate Credit” by filing your 2020 taxes or by using the online IRS Non-Filer Portal. Please see the Tax Assistance Organizations section for more information about free tax assistance.
• Second Economic Impact Payment / EIP 2
  • The second Economic Impact Payments were distributed during January 2021, and, in general, they were being distributed automatically to anyone who received the first Economic Impact Payment.
  • According to the IRS, you should receive your second payment in the same form that you received your first one. So if you got your first one by mail, you will receive the second one to the same mailing address. Similarly, if you got your first one as a direct deposit to your bank account, the second one will be deposited there as well.
  • If you did not get your second Economic Impact Payment, you can still claim it as a “Recovery Rebate Credit” by filing your 2020 taxes. Please see the Tax Assistance Organizations section for more information about free tax assistance.
• Third Economic Impact Payment / EIP 3
  • The third Economic Impact Payments started being distributed in March 2021, and, in general, they were distributed automatically to anyone who received the first or second Economic Impact Payment and to anyone who filed a 2020 tax return.

• In general, the rules for eligibility are the same for all three Economic Impact Payments. However, there are some important exceptions, including:
  • Mixed Status Households. If you are in a household where only one spouse has a valid Social Security Number, the rules changed for eligibility after the first payment. Now, the spouse with the Social Security number can receive the second and third Economic Impact Payments and dependent amounts. Further, the spouse with the Social Security Number can retroactively claim the first Economic Impact Payment ($1200) and any dependent payments.
    • Please contact a free tax assistance organization for support and filing your 2020 tax return. Please see the Tax Assistance Organizations section for more information about free tax assistance.
  • Child Support Arrears. Individuals who owed more than $150 in child support payments were not eligible for the first Economic Impact Payment. However, these individuals are not barred from receiving the second or third Economic Impact Payments due to child support arrears. If you did not get the first payment due to child support arrears, you may still be eligible for the second and/or third payments.
• For more information and detail about eligibility, please visit https://www.consumerfinance.gov/coronavirus/managing-your-finances/guide-economic-impact-payments/#eligible and click on “Eligibility requirements for each stimulus payment”.

• Unfortunately, the rules for the Recovery Rebate Credit are slightly different than the rules for Economic Impact Payments. Therefore, it is possible that you could get a lower amount of the Recovery Rebate Credit even if you qualified for the full amount(s) of Economic Impact Payment.
  • The first Economic Impact Payment could only be offset by child support arrears for the first one.
  • The second Economic Impact Payment could not be offset by any debts.
  • However, the Recovery Rebate Credit is treated like any other tax credit, and can be offset by a number of debts, including unpaid taxes, student loans, child support and more. The IRS recently announced that it would exercise its discretion, and not automatically offset the Recovery Rebate Credit amount for federal debts. Thus, as of April 2021, the Recovery Rebate Credit amount may still be offset by any state debts, but not federal debts.
• This means that if you are an eligible individual who did not receive your full Economic Impact Payment(s), and you have certain outstanding state debts, some or all of your payment may be withheld by the IRS to cover your debts.

• If you have outstanding debts, you should contact a Tax Assistance Organization before filing a 2020 tax return to discuss your specific situation. Please see the Tax Assistance Organizations section below for more information about free tax assistance.
• If you have outstanding tax debts, you can also contact the Taxpayer Advocate Service before filing a 2020 tax return. They may be able to assist you in requesting an “offset bypass refund” if you can prove you are struggling with “financial hardship.” Please visit https://www.taxpayeradvocate.irs.gov/about-us/ or call (877) 777-4778 to contact the Taxpayer Advocate.

For general information on Economic Impact Payments, please visit https://www.irs.gov/ coronavirus/economic-impact-payment-information-center and https://www.irs.gov/coronavirus/second-eip-faqs.

• To find the amounts of your Economic Impact Payments, you can check:
  • Your online IRS account: If you do not have an IRS account or ID.me account, you can create one at https://www.irs.gov/payments/your-online-account. Make sure to have a photo identification read to upload to set the account up. Once you are able to log in, you can check the “Economic Impact Payment Information” section on the Tax Records page.
  • Your IRS Tax Transcripts: If you cannot access your online IRS account, you can call the IRS to request your tax transcripts be mailed to you. You can call the Service Transcript Line at (800) 908-9946 and provide your Social Security Number and Mailing Address.
  • IRS EIP Notices: These notices were mailed to the address that the IRS has on file. There were three notices: Notice 1444 (shows EIP 1 amount), Notice 1444-B (shows EIP 2 amount), and Notice 1444-C (shows EIP 3 amount).
  • IRS Letter 6475: The IRS mailed this letter confirming the total amount of the third Economic Impact Payment and any plus-up payments received for tax year 2021.

• You can get free high quality tax assistance from a number of organizations. You do not need to pay for tax assistance to file your tax return.
• Below are a number of organizations offering free high quality tax assistance to low-income individuals. Please note that most of these organizations will require you to make an appointment, and will also ask you for identification, your Social Security number, and any recent tax documents:
  • Volunteer Income Tax Assistance (“VITA”) – To find the free VITA site closest to you, visit https://irs.treasury.gov/freetaxprep/ or call (800) 906-9887.
  • United Way of the Bay Area — https://earnitkeepitsaveit.org/ or call 2-1-1.
  • Chinese Newcomers Service Center – Call (415) 421-2111 to make an appointment to drop off your documents at their office in San Francisco. Visit https://chinesenewcomers.org/en/volunteer-income-tax-assistance-program-vita/ for more information

• You should have received your Stimulus Payment(s) in the same form that your government benefits or tax refund usually comes – either deposited directly into your bank account, deposited directly into your Direct Express card, or by check or debit card mailed to the mailing address you most recently provided to the IRS.

• If you have a safe address, such as a non-profit organization, social services office, or community center, where you can have important mail sent, you can use that address with the organization’s permission. You may also choose to use a friend or family member’s address if that address is safe for you to access mail.
• You can also use a General Delivery address, and have your mail sent to your local post office. Please note you will need photo ID to pick up your mail from the post office. Visit https://faq.usps.com/s/article/What-is-General-Delivery or https://sfhomeless.wikia.org/wiki/General_Delivery_-_U.S._Post_Office for more information.
• You may prefer to set up a bank account if you do not have a safe mailing address, and have your payment(s) directly deposited into your account.

• You can use a free public computer at a public library. Visit https://aclibrary.org/welcome-back%e2%80%af/ for information about new limited visiting times available at many local libraries.

• It is no longer possible to check the status of Economic Impact Payments using the IRS’s Get My Payment However, you can create an account through the IRS web- site or IDme.com by visiting https://www.irs.gov/payments/your-online-account. Make sure to have a photo identification read to upload to set the account up. Once you are able to log in, you can check the “Economic Impact Payment Information” section on the Tax Records page.
• To check the status of your Recovery Rebate Credit after you file your tax return, you can use the IRS Get Your Refund Status tool by entering your information (in- cluding the exact amount of refund/credit claimed on your tax return) at https://www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp.If you cannot access your online IRS account, you can call the IRS to request your tax transcripts be mailed to you. You can call the Service Transcript Line at (800) 908-9946 and provide your Social Security Number and Mailing Address.
• If you cannot access your online IRS account, you can call the IRS to request your tax transcripts be mailed to you. You can call the Service Transcript Line at (800) 908-9946 and provide your Social Security Number and Mailing Address.

• Yes, incarcerated individuals may still qualify for Economic Impact Payment(s) and/or Recovery Rebate Credit(s) if they meet the other eligibility criteria.
• Please note that you may be able to use your facility’s address as your mailing address when you file a 2020 or 2021 tax return.
• If you are or were incarcerated and did not get your Stimulus Payments, please contact a free tax assistance organization to determine your eligibility and to file a 2020 tax return or to use the IRS Non-Filer Portal. Please see the Tax Assistance Organizations section for more information about free tax assistance.
• If you are denied an Economic Impact Payment or Recovery Rebate Credit, and you think it is because you were or are incarcerated, or if you got a lower amount be- cause your spouse or dependent was incarcerated, or if the facility where you were incarcerated returned your payment to the IRS instead of giving it to you, please reach out to your Bay Area Legal Aid representative, or call the Legal Advice Hotline at (800) 551- 5554.
• Please be aware that you may receive a letter from the IRS after submitting your 2020 tax return asking you to verify your identity. If you are incarcerated when you received this letter, your facility is required to help you submit the appropriate information to the IRS. Information about how a jail or prison can help you respond to an IRS letter can be found at https://caresactprisoncase.org/irs-update-to-prison-officials-re-letter-4883c-5071c-6330c-or-6331c-received-by-incarcerated-persons/.

•  No – as long as you spend the Economic Impact Payment check in 12 months.
  • (Note that this might not be true for San Francisco General Assistance recipients. Please contact your Bay Area Legal Aid representative if you live in San Francisco and have had your GA benefits impacted.)
  • The payments are not considered a resource for 12 months.
  • The payments are not counted as income during the month they are received

• The IRS was only allowed to take out from your first Economic Impact Payment if you owed child support greater than $150.
• The IRS is not allowed to take out any of your second or third Economic Impact Payment if you owed child support, or for any other debt.
• However, if you did not get the full amount of your Economic Impact Payment(s) and need to file a tax return to request a Recovery Rebate Credit, it is important to note that the IRS is currently permitted to offset the Recovery Rebate Credit for any debts that you owe. Please see the Tax Assistance Organizations section for more information about free tax assistance.
• Please also see the four sections immediately following this one for for more details.
• Be careful of private creditors who may try to garnish payments from your bank account that you owe on outstanding court judgments. If you are concerned about a debt collector coming after your Economic Impact Payment for unpaid judgments, please contact the court to see if there is an outstanding writ of execution for the judgment, or call our Legal Advice Line at 1-800-551-5554.
• If you have any questions or concerns about a person or entity trying to take part of your Economic Impact Payment for a prior loan, please contact our Legal Advice Line at 1-800-551-5554.

• You should have received an additional amount with your first and second Economic Impact Payments for your dependent child(ren) under age 17 if you filed your 2018 or 2019 taxes claiming these dependent(s), received RSDI, SSI, VA or RRB, OR you registered your dependent child(ren) on the IRS Non-Filer registration website before September 30, 2020. You should have received an additional amount with your third Economic Impact Payment for your dependents of any age if you filed your taxes or receive certain public benefits.
• For more information about qualifying dependents, please visit https://www.irs.gov/publications/p501#en_US_2020_publink1000220868.
• If you did not receive an additional amount for your dependent(s), you can still try to claim that amount as part of your “Recovery Rebate Credit” by filing a 2020 tax return. Please see the Tax Assistance Organizations section for more information about free tax assistance.

• For the first and second Economic Impact Payments, the additional payments per dependent were only available for qualifying dependents under age 17.
• For the third Economic Impact Payment, the additional payments per dependent were available for any qualifying dependent of any age.

• Someone who was properly claimed as a dependent by someone else, or could have been properly claimed as a dependent by someone else, is not entitled to their own Economic Impact Payment.
• To determine whether you should have been claimed by another person as their dependent, you may want to seek out professional tax advice or assistance for support. Please see the Tax Assistance Organizations section for more information about free tax assistance. You can also get more information about qualifying dependents at https://www.irs.gov/publications/p501#en_US_2020_publink1000220868.
• If you should not have been claimed as a dependent, you can claim the Recovery Rebate Credit by filing taxes for 2020. Note that you will need to file a paper return and that this would cause an audit of your return and the return of the person who claimed you as a dependent. If you have questions about this, please contact your Bay Area Legal Aid representative, or one of the organizations in the Tax Assistance Organizations section.

• There are a number of reasons you may not have gotten your first and/or second Economic Impact Payment. Here are a few possibilities:
  • Someone else claimed you as a dependent;
  • You owe child support payments;
  • Someone else received your check and will not give it to you;
  • Your check was sent to an old mailing address or another address that you cannot access;
  • Your check was deposited into a bank account that you no longer have access to;
  • Your payment was deposited to a direct express card that you do not have; and/or
  • The IRS needs more information from you to verify your identity and issue your payment(s).
• Please contact your Bay Area Legal Aid representative directly, or call our Legal Advice Line at 1-800-551-5554.
• You can also reach out to Volunteer Income Tax Assistance (VITA) at https://www.benefits.gov/benefit/1543 or https://irs.treasury.gov/freetaxprep/ or by calling 1-800-906-9887, or to United Way of the Bay Area at https://earnitkeepitsaveit.org/ or by calling 2-1-1.
• The IRS Taxpayer Advocate may be able to assist you if you did not receive an Economic Impact Payment, or did not receive the correct amount, in the following limited
  situations:
  • Non-Filer who claimed a dependent but did not receive the portion of the Economic Impact Payment for their dependents;
  • Eligible individuals who filed for an “Injured Spouse Allocation” but did not receive an Economic Impact Payment;
  • Individuals whose Economic Impact Payment was based on a 2018 or 2019 tax return but an IRS adjustment negatively impacted the amount of the person’s Economic Impact Payment;
  • Victims of identity theft who did not get their Economic Impact Payment or did not get the right amount;
  • Individuals who did not get their Economic Impact Payment because they filed a joint return with a deceased or incarcerated spouse.
• If your case does not fit into one of the above categories for Taxpayer Advocate assistance, please note that the IRS has advised that it cannot currently correct or issue a payment. Therefore, you may need to claim additional amounts, or the full amount, of your Economic Impact Payment by filing a 2020 and/or 2021 tax return and requesting a “Recovery Rebate Credit”. Please see the Tax Assistance Organizations section for more information about free tax assistance.

• If you did not get your Economic Impact Payment, but your status on the IRS “Get My Payment” page shows your payment was issued, or you received an IRS Notice that your payment was sent, you can request a “Payment Trace” by completing IRS Form 3911(“Taxpayer Statement Regarding Refund”).
  • Make sure to keep the Notice 1444, Your Economic Impact Payment, that you will receive in the mail, so you can use it to claim any additional amounts when you file your tax return.
• To request a Payment Trace, you can call the IRS (800-919-9835) or submit an IRS Form 3911(“Taxpayer Statement Regarding Refund”) and:
  • Write “EIP” on the top of the form;
  • Complete Sections I, II and III;
  • Answer the refund questions as they relate to your Economic Impact Payment;
  • In Section I, Number 7, check the box for “Individual” as “Type of return” and enter “2020” as the tax period, and leave the “Date Filed” blank;
  • Mail or fax the form to the appropriate location listed at https://www.irs.gov/coronavirus/economic-impact-payment-information-center.
• You should hear back from the IRS after about 6 weeks.
• If you do not hear back from the IRS after 6 weeks, you may need additional assistance from a tax provider. Please see the Tax Assistance Organizations section for more information about free tax assistance.

• If you did not get your Economic Impact Payment, but your status on the IRS “Get My Payment” page shows your payment was issued, or you received an IRS Notice that your payment was sent, you can request a “Payment Trace” by completing IRS Form 3911(“Taxpayer Statement Regarding Refund”).
  • For more information about the timeline for when you should request a “Payment Trace”, please visit https://www.irs.gov/coronavirus/economic-impact-payment-information-center.
• To request a Payment Trace, you can call the IRS (800-919-9835) or submit an IRS Form 3911(“Taxpayer Statement Regarding Refund”) and:
  • Write “EIP” on the top of the form;
  • Complete Sections I, II and III;
  • Answer the refund questions as they relate to your Economic Impact Payment;
  • In Section I:
    • Check the box for “Individual” as “Type of return”;
    • Enter “2020” as the tax period; and
    • Leave the “Date Filed” blank.
  • Mail or fax the form to the appropriate location listed at https://www.irs.gov/coronavirus/economic-impact-payment-information-center.
• You should hear back from the IRS after about 6-8 weeks. If you do not hear back from the IRS after 6-8 weeks, you may need to file a 2020 tax return to claim your payment. Please see the Tax Assistance Organizations section for more information about free tax assistance.

• If you have a representative payee, your Economic Impact Payment will be deposited directly into the account that is managed by your representative payee, or your representative payee will receive a check in the mail with your payment.
• The Economic Impact Payment belongs to the Social Security or SSI beneficiary, and is not considered a Social Security or SSI benefit that requires management or oversight by a representative payee.
• If your representative payee has withheld or misused your Economic Impact Payment, you may also contact us at www.baylegal/eip or call our Legal Advice Line at 800-551-5554 for additional assistance.
• For more information and frequently asked questions about representative payees, please visit: https://www.ssa.gov/coronavirus/?utm_content=pressrelease&utm_medium=email&utm_source=govdelivery

Information below is cited from the Social Security Administration website, accessed on May 1, 2020 and January 20, 2021. BayLegal will make every effort to keep this information current, but we suggest also checking the SSA update page at https://www.ssa.gov/coronavirus/ and https://www.ssa.gov/coronavirus/eip2/.

Will the economic impact payment (EIP) be directly deposited into the account managed by the representative payee?

How should a representative payee use a beneficiary’s economic impact payment (EIP)?

What responsibilities does the representative payee have in managing the beneficiary’s economic impact payment (EIP)?

How should representative payees account for the economic impact payment (EIP) when completing the annual Representative Payee Report (i.e., annual accounting form)?

What if a beneficiary alleges a representative payee misused the economic impact payment (EIP)?

No. The Economic Income Payments available to anyone with a Social Security Number valid for employment and it is not subject to the public charge rules. Receipt of the EIP will not cause you to be considered a public charge and will not prevent you from receiving permanent residency (your “green card”) or from becoming a citizen.