Questions and Answers about the Third-round Economic Impact Payment — Topic J: Payment Issued but Lost, Stolen, Destroyed or Not Received

If you received your payment by check and it was lost, stolen or destroyed, you should 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 Payment?

If you were issued a payment and have not received it at all, see How do I request a payment trace to track my third Economic Impact Payments?

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 2021 Recovery Rebate Credit on your 2021 tax return if eligible.

Note: If you are filing your 2021 tax return before your trace is complete, do not include the payment amount on the Recovery Rebate Credit Worksheet. If you do, you may receive a notice saying your 2021 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 2021 Recovery Rebate Credit on your 2021 tax return. Since the payment was issued to you, you may not be eligible for any credit.

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 a payment was issued to you and you have not received it within the timeframes below. IRS assistors cannot initiate a payment trace unless it has been:

• 5 days since the deposit date and the bank says it hasn't received the payment
• 4 weeks since the payment was mailed by check to a standard address
• 6 weeks since the payment was mailed, and you have a forwarding address on file with the local post office
• 9 weeks since the payment was mailed, and you have a foreign address

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.

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 2021 Recovery Rebate Credit on your 2021 tax return if eligible.
  
  Note: If you are filing your 2021 tax return before your trace is complete, do not include the payment amount on the Recovery Rebate Credit Worksheet. If you do, you may receive a notice saying your 2021 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 2021 Recovery Rebate Credit on your 2021 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. If so, the IRS cannot reissue your payment. Instead, you will need to claim the 2021 Recovery Rebate Credit on your 2021 tax return if eligible.

To start a payment trace:

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

Reminder: DO NOT request a trace prior to the timeframes above. IRS assistors cannot start a trace prior to those timeframes.

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.

• 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.