2021 Recovery Rebate Credit — Topic F: Receiving the Credit on a 2021 Tax Return

A1. If you didn’t qualify for the third Economic Impact Payment or did not receive the full amount, you may be eligible to claim the 2021 Recovery Rebate Credit based on your 2021 tax information. 

If you are eligible for the 2021 Recovery Rebate Credit, the credit amount will reduce the amount of tax you owe for 2021. Generally, if the Recovery Rebate Credit amount is more than the tax you owe, it will be included as part of your 2021 tax refund. 

You will receive your 2021 Recovery Rebate Credit included in your refund after your 2021 tax return is processed. If you requested a trace of any third Economic Impact Payment and the trace confirms you did not receive the payment, the IRS will adjust the amount of 2021 Recovery Rebate Credit claimed on your 2021 tax return and will send any overpayment. 

If your income is $73,000 or less, you can file your federal tax return electronically for free through the IRS Free File Program. The fastest way to get your tax refund is to file electronically and have it direct deposited, contactless and free, into your financial account. You can have your refund direct deposited into your bank account, prepaid debit card or mobile app and will need to provide routing and account numbers.

You can check the status of your refund under Where’s My Refund? Generally, you will receive your refund within 3 weeks if you file electronically. If you mail your return you should check the IRS Operations page for updates on processing times. If the IRS identifies an error in your calculation for this (or anything else reported on your return), it could cause a delay while we make any necessary corrections.

A2. The 2021 Recovery Rebate Credit amount will not be applied to past due federal income tax debts.

Generally, tax refunds are applied to tax you owe on your return or your outstanding federal income tax liability. If you claim a 2021 Recovery Rebate Credit, and your return reflects a tax refund – the refund amount associated with the 2021 Recovery Rebate Credit will not be applied to a federal income tax liability.

A3. Yes, the 2021 Recovery Rebate Credit can be reduced to pay debts owed to other Federal government agencies (separate from federal income tax debt) as well as to state agencies. Keep in mind that the credit is part of your tax refund and your tax refund is subject to any offset.

A4. Your 2021 Recovery Rebate Credit will reduce any tax you owe for 2021 or be included in your tax refund.

The most accurate way for you is to file is electronically where the tax preparation software will help you figure your 2021 Recovery Rebate Credit. Visit IRS.gov/filing for details about IRS Free File, Free File Fillable Forms or finding a trusted tax professional. The 2021 Recovery Rebate Credit Worksheet in the 2021 Form 1040 and Form 1040-SR instructions can also help determine if you are eligible for the credit.

The fastest way to get your tax refund is to file electronically and have it direct deposited, contactless and free, into your financial account. You can have your refund direct deposited into your bank account, prepaid debit card or mobile app and will need to provide routing and account numbers.

A5. Claiming the 2021 Recovery Rebate Credit on your tax return will not delay the processing of your tax return. However, it is important that you claim the correct amount. If you claim the 2021 Recovery Rebate Credit on line 30 and miscalculate the amount of credit you are eligible to receive, the IRS will adjust your return and send a notice explaining the changes made. If you are due a refund it may be delayed while we make any necessary corrections.

To figure the credit amount, you will need to know the amount(s) of any third Economic Impact Payments you received. Log into your online account to find your third Economic Impact Payment amounts. You may also refer to Notice 1444-C, Your Third Economic Impact Payment, which shows the amount of the third payment.  In February and March 2022, we sent Letter 6475 confirming the total amount of the third Economic Impact Payment and any plus-up payments you received in 2021. See: ​​​​​​ Where can I find the amount of my Third Economic Impact Payment? 

The fastest and most accurate way to get your tax refund is to file electronically where the tax preparation software will help you figure your Recovery Rebate Credit. Visit ​​​​​​IRS.gov/filing for details about IRS Free File, Free File Fillable Forms, free VITA or TCE tax preparation sites in your community or finding a trusted tax professional. The Recovery Rebate Credit Worksheet in the 2021 Form 1040 and Form 1040-SR instructions can also help determine if you are eligible for the credit.

Your 2021 Recovery Rebate Credit will reduce any tax you owe for 2021 or be included in your tax refund.

A6. You may be able to claim the Recovery Rebate Credit if you can establish in writing that the return was signed under duress, your signature was forged, the return was filed without your consent, or you were not legally married at the end of the year on which the third payment was based. We issued the third payments based on information from your 2020 tax return, or, if that wasn’t available, your 2019 return.  

To show that you could not resist your spouse’s demands and signed under duress, you can provide written documentation to support your claim that the joint election was invalid. You may submit a separate return for the prior year if you had a filing requirement or provide a statement signed and sworn under penalties of perjury that you didn’t need to file a tax return for the prior year or that the return was filed without your consent.

A7. No, if you qualified for a third payment based on your 2019 or 2020 tax return, the law doesn’t require you to pay back all or part of the payment you received based on the information reported on your 2021 tax return.

A8. If you received your third payment by check and it was lost, stolen or destroyed, you should contact the IRS as soon as possible to 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 third Economic Impact Payments?

If a trace is initiated and it is determined you did not receive the third payment, the IRS will update your account to indicate you did not receive the third payment, but the IRS cannot reissue your payment. Instead, you must claim the 2021 Recovery Rebate Credit on your 2021 tax return if eligible. If you already filed your 2021 tax return and the trace is complete confirming that you did not receive the third payment, the IRS will adjust your 2021 Recovery Rebate Credit even if you entered $0 on line 30 or left it blank. After your 2021 Recovery Rebate Credit is adjusted, you will be sent a check for any overpayment and a letter explaining the change.

You have two options if you are filing a 2021 tax return and believe you did not receive the amount of the third payment IRS indicates you received:

1. Use the amount reported by the IRS on Letter 6475 or from your IRS Online Account to calculate the 2021 Recovery Rebate Credit amount on line 30. Separately contact the IRS to trace the third payment amount you did not receive. Once the third payment trace is completed, you and the IRS will receive notification of the account where the third payment was sent and the amount or a copy of the cashed check.
2. Use the amount of the third payment you believe you received to calculate the 2021 Recovery Rebate Credit amount on line 30. If your calculation does not match the IRS calculation, the processing of the return will be delayed, the 2021 Recovery Rebate Credit amount will be adjusted to match IRS records and you'll receive a notice that includes a telephone number to contact if you disagree with the change to the return. If you contact the IRS and disagree with the changes made, the IRS will conduct a trace of the third payment, if necessary. Once the payment trace is completed, you and the IRS will receive notification of the account where the third payment was sent to and its amount or a copy of the cashed check.

When you receive the results of the payment trace:

• If the payment trace indicates the third payment amount was sent by direct deposit to your account and was not returned to the IRS, the third payment will not be reissued, and no further action is necessary.
• If the payment trace indicates that a 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 for completing the claim package if the check is not signed by you.
• If the payment trace results in a direct deposit being returned to the IRS or indicates you didn't cash the check for a third payment amount, the IRS will adjust the 2021 Recovery Rebate Credit amount on the return and issue any overpayment.

A9. If your payment was issued as a direct deposit, your first step is to check with your bank and make sure they didn't receive a deposit.

You should only request a payment trace to track your payment if you received a notice saying a payment was issued to you or if your Online Account shows a payment amount greater than $0 and you have not received it. 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.

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.

The fastest way to initiate a trace is to contact the IRS by calling us at 800-919-9835.

How we process your claim

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

• If a trace is initiated and the IRS determines that the check wasn't cashed or a payment was not deposited into an account held by you and your spouse, the IRS will credit your account for that payment, but the IRS cannot reissue your payment. Instead, you will need to claim the 2021 Recovery Rebate Credit on your 2021 tax return if eligible.
• If the check was cashed or the payment was issued , the Treasury Department's Bureau of the Fiscal Service will send you a claim package. Follow the instructions for completing the claim package. The Treasury Department's Bureau of the Fiscal Service will review your claim before determining whether the payment can be reversed, and your Recovery Rebate Credit adjusted.

Note: If you are filing your 2021 tax return before your trace is complete, you have two options when completing the 2021 Recovery Rebate Credit Worksheet or answering Economic Impact Payment questions in the tax software:

1. Use the amount reported by the IRS on Letter 6475 or from your IRS Online Account to calculate the 2021 Recovery Rebate Credit amount on line 30. Separately contact the IRS to trace the third payment amount you did not receive. Once the third payment trace is completed, you and the IRS will receive notification of the account where the third payment was sent and the amount or a copy of the cashed check.

2. Use the amount of the third payment you believe you received to calculate the 2021 Recovery Rebate Credit amount on line 30. If your calculation does not match the IRS calculation, the processing of the return will be delayed, the 2021 Recovery Rebate Credit amount will be adjusted to match IRS records and you'll receive a notice that includes a telephone number to contact if you disagree with the change to the return. If you contact the IRS and disagree with the changes made, the IRS will conduct a trace of the third payment, if necessary. Once the payment trace is completed, you and the IRS will receive notification of the account where the third payment was sent to and its amount or a copy of the cashed check.

When you receive the results of the payment trace:

• If the payment trace indicates the third payment amount was sent by direct deposit to your account and was not returned to the IRS, the third payment will not be reissued, and no further action is necessary.
• If the payment trace indicates that a 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 for completing the claim package if the check is not signed by you.
• If the payment trace results in a direct deposit being returned to the IRS or indicates you didn't cash the check for a third payment amount, the IRS will adjust the 2021 Recovery Rebate Credit amount on the return and issue any overpayment.

If you are unable to contact us by phone to initiate a trace, you can mail or fax a completed Form 3911, Taxpayer Statement Regarding Refund PDF.

Reminder: DO NOT request a trace until you receive a notice stating a payment was issued to you or your IRS Online Account shows a payment was issued.

To complete the Form 3911:

• Write "EIP3" on the top of the form to identify the payment you want to trace.
• Complete the form answering all refund questions as they relate to your Economic Impact Payment.
• When completing item 7 under Section 1:
  • Check the box for "Individual" as the Type of return
  • Enter "2021" as the Tax Period
  • Do not write anything for the Date Filed
• Sign the form. If you file married filing jointly, 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 or fax Form 3911 if you have already requested a trace by phone.

Mail or fax the form to:

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