Notice 1444



Refer to your Notice 1444 for the payment amount you were issued, before any offsets, in 2020. You'll need to this information to determine the amount to include on the worksheet that will be included in the 2020 Instructions for Form 1040 and 1040-SR and when completing the Form 1040 or Form 1040-SR.

The Recovery Rebate Credit is figured like the 2020 Economic Impact Payment, except that the credit eligibility and the credit amount are based on the tax year 2020 information shown on the 2020 tax returns filed in 2021.

Generally, you are eligible to claim the Recovery Rebate Credit, if you were a U.S. citizen or U.S. resident alien in 2020, are not a dependent of another taxpayer for tax year 2020, and have a social security number valid for employment that is issued before the due date of your 2020 tax return (including extensions).

You can take the Recovery Rebate Credit for any recovery rebate amount that is more than the Economic Impact Payment you received in 2020 by completing line 30 of your 2020 Form 1040 or 1040-SR.

You do not need to complete information about the Recovery Rebate Credit on your 2020 Form 1040 or 1040-SR if either of the following apply:

• You received $1,200 plus $500 for each qualifying child you had in 2020, or
• You're filing a joint return for 2020 and, together, you and your spouse received $2,400 plus $500 for each qualifying child you had in 2020.

You may be able to claim the Recovery Rebate Credit if:

• You are eligible but were not issued an Economic Impact Payment, or
• Your Economic Impact Payment was less than $1,200 ($2,400 if married filing a joint return) plus $500 for each qualifying child you had in 2020.

You may visit irs.gov for additional information.