View all text of Subchapter B [§ 6411 - § 6433]
§ 6428A. Additional 2020 recovery rebates for individuals
(a) In generalIn addition to the credit allowed under section 6428, in the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of—
(1) $600 ($1,200 in the case of eligible individuals filing a joint return), plus
(2) an amount equal to the product of $600 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.
(b) Treatment of credit
(c) Limitation based on adjusted gross incomeThe amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds—
(1) $150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(2) $112,500 in the case of a head of household (as defined in section 2(b)), and
(3) $75,000 in the case of a taxpayer not described in paragraph (1) or (2).
(d) Eligible individualFor purposes of this section, the term “eligible individual” means any individual other than—
(1) any nonresident alien individual,
(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
(3) an estate or trust.
(e) Coordination with advance refunds of credit
(1) In general
(2) Joint returns
(f) Advance refunds and credits
(1) In general
(2) Advance refund amountFor purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (e) and this subsection) had applied to such taxable year. For purposes of determining the advance refund amount with respect to such taxable year—
(A) any individual who was deceased before January 1, 2020, shall be treated for purposes of applying subsection (g) in the same manner as if the valid identification number of such person was not included on the return of tax for such taxable year, and
(B) no amount shall be determined under this subsection with respect to any qualifying child of the taxpayer if—
(i) the taxpayer was deceased before January 1, 2020, or
(ii) in the case of a joint return, both taxpayers were deceased before January 1, 2020.
(3) Timing and manner of payments
(A) Timing
(i) In general
(ii) Deadline(I) In general(II) Exception for mirror code possessionsIn the case of a possession of the United States which has a mirror code tax system (as such terms are defined in section 272(c) of the COVID-related Tax Relief Act of 2020), no refund or credit shall be made or allowed under this subsection after the earlier of—(aa) such date as is determined appropriate by the Secretary, or(bb)September 30, 2021.
(B) Delivery of paymentsNotwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to—
(i) any account to which the payee authorized, on or after January 1, 2019, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code),
(ii) any account belonging to a payee from which that individual, on or after January 1, 2019, made a payment of taxes under this title, or
(iii) any Treasury-sponsored account (as defined in section 208.2 of title 31, Code of Federal Regulations).
(C) Waiver of certain rules
(4) No interest
(5) Application to certain individuals who do not file a return of tax for 2019
(A) In generalIn the case of a specified individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary may use information with respect to such individual which is provided by—
(i) in the case of a specified social security beneficiary or a specified supplemental security income recipient, the Commissioner of Social Security,
(ii) in the case of a specified railroad retirement beneficiary, the Railroad Retirement Board, and
(iii) in the case of a specified veterans beneficiary, the Secretary of Veterans Affairs (in coordination with, and with the assistance of, the Commissioner of Social Security if appropriate).
(B) Specified individualFor purposes of this paragraph, the term “specified individual” means any individual who is—
(i) a specified social security beneficiary,
(ii) a specified supplemental security income recipient,
(iii) a specified railroad retirement beneficiary, or
(iv) a specified veterans beneficiary.
(C) Specified social security beneficiary
(i) In general
(ii) Exception
(D) Specified supplemental security income recipient
(i) In generalFor purposes of this paragraph, the term “specified supplemental security income recipient” means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is eligible for a monthly benefit payable under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.), including—(I) payments made pursuant to section 1614(a)(3)(C) of such Act (42 U.S.C. 1382c(a)(3)(C)),(II) payments made pursuant to section 1619(a) (42 U.S.C. 1382h(a)) or subsections (a)(4), (a)(7), or (p)(7) of section 1631 (42 U.S.C. 1383) of such Act, and(III) State supplementary payments of the type referred to in section 1616(a) of such Act (42 U.S.C. 1382e(a)) (or payments of the type described in section 212(a) of Public Law 93–66) which are paid by the Commissioner under an agreement referred to in such section 1616(a) (or section 212(a) of Public Law 93–66).
(ii) Exception
(E) Specified railroad retirement beneficiaryFor purposes of this paragraph, the term “specified railroad retirement beneficiary” means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to a monthly annuity or pension payment payable (without regard to section 5(a)(ii) of the Railroad Retirement Act of 1974 (45 U.S.C. 231d(a)(ii))) under—
(i) section 2(a)(1) of such Act (45 U.S.C. 231a(a)(1)),
(ii) section 2(c) of such Act (45 U.S.C. 231a(c)),
(iii) section 2(d)(1) of such Act (45 U.S.C. 231a(d)(1)), or
(iv) section 7(b)(2) of such Act (45 U.S.C. 231f(b)(2)) with respect to any of the benefit payments described in subparagraph (C)(i).
(F) Specified veterans beneficiary
(i) In generalFor purposes of this paragraph, the term “specified veterans beneficiary” means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to a compensation or pension payment payable under—(I) section 1110, 1117, 1121, 1131, 1141, or 1151 of title 38, United States Code,(II) section 1310, 1312, 1313, 1315, 1316, or 1318 of title 38, United States Code,(III) section 1513, 1521, 1533, 1536, 1537, 1541, 1542, or 1562 of title 38, United States Code, or(IV) section 1805, 1815, or 1821 of title 38, United States Code,
to a veteran, surviving spouse, child, or parent as described in paragraph (2), (3), (4)(A)(ii), or (5) of section 101, title 38, United States Code.
(ii) Exception
(G) Subsequent determinations and redeterminations not taken into account
(H) Payment to representative payees and fiduciaries
(i) In general
(ii) Application of enforcement provisions(I) In the case of a payment described in clause (i) which is made with respect to a specified social security beneficiary or a specified supplemental security income recipient, section 1129(a)(3) of the Social Security Act (42 U.S.C. 1320a–8(a)(3)) shall apply to such payment in the same manner as such section applies to a payment under title II or XVI of such Act.(II) In the case of a payment described in clause (i) which is made with respect to a specified railroad retirement beneficiary, section 13 of the Railroad Retirement Act (45 U.S.C. 231l) shall apply to such payment in the same manner as such section applies to a payment under such Act.(III) In the case of a payment described in clause (i) which is made with respect to a specified veterans beneficiary, sections 5502, 6106, and 6108 of title 38, United States Code, shall apply to such payment in the same manner as such sections apply to a payment under such title.
(I) Ineligibility for special rule not to be interpreted as general ineligibility
(6) Notice to taxpayer
(g) Identification number requirement
(1) In general
(2) Joint returnsIn the case of a joint return, the $1,200 amount in subsection (a)(1) shall be treated as being—
(A) $600 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and
(B) zero if the valid identification number of neither spouse is so included.
(3) Qualifying childA qualifying child of a taxpayer shall not be taken into account under subsection (a)(2) unless—
(A) the taxpayer includes the valid identification number of such taxpayer (or, in the case of a joint return, the valid identification number of at least 1 spouse) on the return of tax for the taxable year, and
(B) the valid identification number of such qualifying child is included on the return of tax for the taxable year.
(4) Valid identification number
(A) In general
(B) Adoption taxpayer identification number
(5) Special rule for members of the Armed Forces
(6) Coordination with certain advance payments
(7) Mathematical or clerical error authority
(h) Regulations
(Added Pub. L. 116–260, div. N, title II, § 272(a), Dec. 27, 2020, 134 Stat. 1965.)