Economic Impact Payment Eligibility Between 2018 and 2019

The IRS has added the following FAQs to the Economic Impact Payment Information Center regarding change in eligibility between 2018 and 2019 for economic impact payments (EIPs).

Is the IRS continuing to issue EIPs based on 2019 tax returns individuals file in 2020?

tax deadlineYes, the IRS will continue to process 2019 tax returns and issue payments to individuals who have not already received a payment and have not already been determined to be ineligible based on their 2018 tax returns.

If these individuals are determined to be eligible based on their 2019 tax returns, their payments will be issued shortly thereafter. The status will be reflected in the Get My Payment application.

These individuals will receive information regarding the payments through Notice 1444, Your Economic Impact Payment, within a few weeks after the payments are made. This notice will be mailed to each recipient’s last known address and should be kept with their records.

When filing their 2020 tax returns in 2021, these individuals can refer to Notice 1444 and claim additional amounts based on the 2020 tax returns if they are eligible.

If the IRS used a taxpayer’s 2018 tax return to determine the individual is not eligible for a payment, and the taxpayer later files a 2019 tax return that changes his or her eligibility, will the IRS issue a payment in 2020 based on the 2019 tax return?

No. If the IRS has determined that a taxpayer was not eligible for a payment based on the taxpayer’s 2018 tax return, and then the taxpayer files a 2019 tax return that shows eligibility, the IRS will not issue a payment in 2020 based on the 2019 tax return. These taxpayers can claim amounts based on their 2020 tax returns in 2021 if they remain eligible for 2020.

If the IRS used an individual’s 2018 tax return to determine the amount of the individual’s payment, and the individual later files a 2019 tax return that indicates the individual is eligible for a higher amount, will the IRS issue an additional payment for the difference?

No. If an individual 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 the individual’s 2018 tax return to issue the payment.

If an individual received a payment that is less than the full amount to which the individual is entitled, the individual will be able to claim an additional amount based on his or her 2020 tax return when the individual files it in 2021.

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