2020 Recovery Rebate Credit — Topic F: Finding the First and Second Economic Impact Payment Amounts to Calculate the 2020 Recovery Rebate Credit

A1. Anyone claiming a 2020 Recovery Rebate Credit needs to know their first and second Economic Impact Payment amounts to correctly calculate the credit. Spouses filing a joint return for 2020 need to know the payment amounts for both spouses in order to claim the credit.  

You don’t need to claim the Recovery Rebate Credit on your 2020 tax return if you were issued the full amount of that credit through the first and second round of Economic Impact Payments.  You were issued the full amount of the 2020 Recovery Rebate Credit if:

• the first Economic Impact Payment was $1,200 ($2,400 if married filing jointly) plus $500 for each qualifying child you had in 2020; and
• the second Economic Impact Payment was $600 ($1,200 if married filing jointly) plus $600 for each qualifying child you had in 2020.

The Rebate Credit Worksheet in the 2020 Form 1040 and Form 1040-SR instructions PDF can help  determine if you are eligible for the credit.

A2. You can find the amounts of the first and second Economic Impact Payments in one of the following ways:

• Your online account: This is an online IRS application that allows you to securely access your individual account information. The amounts of your Economic Impact Payments are found under the Tax Records tab/page. The Tax Records tab/page will show two separate amounts: the amount of your first economic impact payment (some received multiple payments so the amount shown will be the total) and the amount of your second payment. Even if you and your spouse received joint payments, your accounts online will show each spouse’s portion of the joint payments.  Therefore, you and your spouse will need to sign into your own account to retrieve your separate amounts.
   
• Your IRS notices: Notice 1444, Your Economic Impact Payment shows the amount of the first payment and Notice 1444-B shows the amount of the second payment. If you received joint payments with your spouse, the letters show the total amount of each payment. If you file separate 2020 tax returns, each of you must enter half of the amount of the payment.
   
• Your 2020 account transcript: You can request this online or by mail using Get Transcript. You may also call us at 800-908-9946 to have one  sent by mail or you can submit Form 4506-T. If you received joint payments with your spouse, the transcript shows the total amount of each payment under the primary taxpayer. If you file separate 2020 tax returns, each of you must enter half of the amount of the payment.

A3.  There are several reasons why your account might show you were issued a first or second Economic Impact Payment even though you did not receive one.

• Your first Economic Impact Payment was offset for past due child support payments. You are still considered to have received that payment and must include that amount when calculating the Recovery Rebate Credit, by entering it on the applicable line in the worksheet found in the 2020 Form 1040 and Form 1040-SR instructions PDF.
• You were issued an EIP Card and inadvertently discarded it, not realizing it was your Economic Impact Payment. You may request a free replacement through MetaBank® Customer Service by calling 800-240-8100 and following the prompts for a lost or discarded card. Please see the Economic Impact Payment Information Center — Topic E: EIP Cards for more information.
• Your payment was made to a bank account or address you shared with a spouse. 
• Your payment was returned by the post office or financial institution and hasn’t been credited back to your account yet. See How do I request a Payment Trace to track my Economic Impact Payment?

A4.  You can access your online account through a secure login at IRS.gov/account. You can also find the online account application by going to the IRS.gov homepage and clicking on “Sign into your account.”

A5.  When you access your online account, go to the Tax Records tab/page to find the Economic Impact Payment amounts you need for calculating the 2020 Recovery Rebate Credit. Once on the page, you’ll see the amounts of your first and second Economic Impact Payments under the section “2020 Economic Impact Payment Information.” If you and your spouse received joint payments, each of you will need to sign into your own account to retrieve your separate amounts.

Both the first and second payment amounts should be used to calculate the Recovery Rebate Credit, such as by entering them on the applicable lines in the Recovery Rebate Credit Worksheet found in the 2020 Form 1040 and Form 1040-SR instructions PDF.

If you file a joint 2020 tax return with the same spouse, combine your first and second payment amounts to calculate the Recovery Rebate Credit. Otherwise, enter only your portion of the first and second payment amounts when calculating the credit.

A6.  No, your account online will show only your portion of the payments. Your spouse will need to sign into their own account to retrieve their portion of the payments.

A7. The 2020 Tax Records tab/page will show two separate amounts: the amount of the first Economic Impact Payment (some received multiple payments so the amount shown will be the total) and the amount for your second payment.

A8. You should only request a payment trace to track your payment if your online account shows a first or second payment was issued to you 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.

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, the IRS will credit your account for that payment, but the IRS cannot reissue your payment. Instead, you will need to claim the 2020 Recovery Rebate Credit on your 2020 tax return if eligible.
  
  Note: If you are filing your 2020 tax return before your trace is complete, do not include the payment amount on line 16 or 19 of the Recovery Rebate Credit Worksheet. If you do, you may receive a notice saying your 2020 Recovery Rebate Credit was changed, but an adjustment will be made after the trace is complete and it is determined your payment has not been cashed. You will not need to take any additional action to receive the credit.
  
  If you do not request a trace on your payment, you may receive an error when claiming the 2020 Recovery Rebate Credit on your 2020 tax return. Since the payment was issued to you, you may not be eligible for any credit.
   
• If the 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. The Treasury Department's Bureau of the Fiscal Service will review your claim and the signature on the canceled check before determining whether the payment can be reversed and your Recovery Rebate Credit adjusted.

To start a payment trace:

• Call us at 800-919-9835
• Mail or fax a completed Form 3911, Taxpayer Statement Regarding Refund PDF. 

To complete the Form 3911:

• Write "EIP1" or “EIP2” 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 "2020" as the Tax Period
  • Do not write anything for the Date Filed
• Sign the form. If you file married filing joint, 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 Form 3911 if you have already requested a trace by phone.

If you mail or fax the form prior to the timeframes above, your request will not be processed until those timeframes are met.

Mail or fax the form to:

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

A9. You should return the payment as described below.

If the payment was a paper check:

1. Write “Void” in the endorsement section on the back of the check.
2. Mail the voided Treasury check immediately to the appropriate IRS location listed below.
3. Don’t staple, bend, or paper clip the check.
4. Include a brief explanation stating the reason for returning the check. 

If the payment was a paper check and you have cashed it, or if the payment was a direct deposit:

1. Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.
2. Make the check/money order made payable to “U.S. Treasury.”
3. Write First EIP or Second EIP, and the Social Security number or individual taxpayer identification number) of the recipient of the check.
4. Include a brief explanation of the reason for returning the EIP.

For your paper check, here are the IRS mailing addresses to use based on the state:

A10. If you received your EIP as a debit card and want to return the money to the IRS and NOT have the payment re-issued, send the card along with a brief explanation stating you don’t want the payment and do not want the payment re-issued to:

Money Network Cardholder Services
2900 Westside Parkway
Alpharetta, GA 30004