The Recovery Rebate Credit is a refundable credit for individuals who did not receive one or more Economic Impact Payments (EIP), also known as stimulus payments. In December 2024, the IRS began issuing payments to eligible people who did not claim the Recovery Rebate Credit on their 2021 tax returns. All payments should be received by late January 2025, and taxpayers do not need to take any action to receive these payments. For detailed information, see IRS announces special payments going this month to 1 million taxpayers who did not claim 2021 Recovery Rebate Credit; encourages non-filers about approaching deadline to claim credits. The IRS had previously issued all first, second and third Economic Impact Payments. Most eligible people already received their stimulus payments and won't be eligible to claim a Recovery Rebate Credit. Find the amount of your first, second and third Economic Impact Payments To find the amount of your Economic Impact Payments, check: Your Online Account: Securely access your IRS online account to view the total amount of your first, second and third Economic Impact Payment amounts under the Tax Records page. IRS Notices : We mailed these notices to the address we have on file. Notice 1444: Shows the first Economic Impact Payment advanced for tax year 2020 Notice 1444-B: Shows the second Economic Impact Payment advanced for tax year 2020 Notice 1444-C: Shows the third Economic Impact Payment advanced for tax year 2021 Letter 6475: Through March 2022, we sent this letter confirming the total amount of the third Economic Impact Payment and any plus-up payments you received for tax year 2021. How to claim the 2021 Recovery Rebate Credit Most taxpayers eligible for EIPs have already received their EIP or Recovery Rebate Credit. December 2024 through January 2025, the IRS issued Recovery Rebate Credits to eligible people who did not claim the Recovery Rebate Credit on their 2021 tax returns. No action is needed for eligible taxpayers to receive these payments. The payments will be automatically direct deposited or sent by paper check; eligible taxpayers will also receive a separate letter notifying them of the payment. Taxpayers who haven’t filed 2021 tax returns but who may be eligible for the Recovery Rebate Credit must file a 2021 tax return by April 15, 2025, to claim the credit and any other refund they might be owed, even if their income from a job, business or other source was minimal or non-existent. Taxpayers who filed 2021 tax returns and who qualified for the credit but did not claim any portion of it on their 2021 tax return should receive these payments by late January 2025. The payment will be sent to the bank account listed on the taxpayer’s 2023 tax return or to the address of record. An IRS letter will be sent to the taxpayer receiving these 2021 Recovery Rebate Credit payments. If the taxpayer closed their bank account since filing their 2023 tax return, taxpayers do not need to take any action. The bank will return the payment to the IRS and the refund will be reissued to the address of record. For questions regarding eligibility and how the payment was calculated, see 2021 Recovery Rebate Credit questions and answers. How to claim the 2020 Recovery Rebate Credit All first and second Economic Impact Payments were sent out by the IRS. The time to file an amended 2020 tax return to claim these payments has passed. More information IR-2024-314, IRS announces special payments going this month to 1 million taxpayers who did not claim 2021 Recovery Rebate Credit; encourages non-filers about approaching deadline to claim credits 2021 Recovery Rebate Credit frequently asked questions IR-2022-19, All third Economic Impact Payments issued Questions and answers about the third Economic Impact Payment Third Economic Impact Payment Publication 5486-B, Claiming the 2021 Recovery Rebate Credit on a 2021 Tax Return PDF 2020 Recovery Rebate Credit frequently asked questions Publication 5486, Claiming the 2020 Recovery Rebate Credit on a 2020 Tax Return PDF View your account information IRS statements and announcements IRS Economic Impact Payments on your tax account
