First Economic Impact Payment Questions and Answers — Topic G: Non-Filers Tool

A1. The Economic Impact Payment’s Non-Filers tool was not intended for use by taxpayers who also needed to file a tax return with the IRS for tax year 2019.

If you used the Non-Filers tool to register for an Economic Impact Payment, you must complete and print a paper 2019 Form 1040 or 1040-SR tax return, write “Amended EIP Return” at the top, and mail it to the IRS.  If you owe tax, you should pay it in full as soon as possible. See the IRS Pay tab for payment options. Interest will be charged on any amounts that were not paid by July 15, 2020. For more information, visit the Amended EIP Return page.

A2. The Non-Filers tool closed November 21, 2020. The IRS will continue to process mailed returns but is unable to issue any first payments after December 31, 2020. If you missed the deadline for the tool or the IRS was unable to process your return and issue an Economic Impact Payment. you may be eligible to claim the 2020 Recovery Rebate Credit and must file a 2020 tax return, if you are eligible.

When you file your 2020 tax return, you may also be eligible to claim the 2020 Recovery Rebate Credit for your spouse and any qualifying children who were under age 17 at the end of 2020. See the special section on IRS.gov: Claiming the 2020 Recovery Rebate Credit if you aren’t required to file a tax return.

If you don’t normally file a tax return and you need to file a federal tax return for 2020, anyone with income of $72,000 or less can file their federal tax return electronically for free through the IRS Free File program.