This process is not for taxpayers who intend to later file a 2019 tax return. On June 25, the IRS announced that if a filer used the non-filers tool to register for an Economic Impact Payment, they cannot file a subsequent tax return electronically. They must complete a paper Tax Year 2019 Form(s) 1040/1040-SR, print and write “Amended EIP Return” at the top, and mail the return to the IRS. The tax return must be mailed by the postponed due date of July 15, 2020, to avoid late-filing penalties and late fees. Please visit the Economic Impact Payment Center page on IRS.gov for upcoming information regarding duplicate returns related to EIP.
Tax professionals will want to know about a web tool allowing quick registration for Economic Impact Payments. Launched by the U.S. Treasury Department and the IRS, the tool is intended for those who do not normally file a tax return.
The non-filer tool, developed in partnership between the IRS and the Free File Alliance, provides a free and easy option designed for people who don’t have a return filing obligation, including those with too little income to file. This tool is based on Free File Fillable Forms, which is software that Intuit developed and donated to the IRS. The feature is available only on IRS.gov, and users should look for Non-filers: Enter Payment Info Here to take them directly to the tool.
“People who don’t have a return filing obligation can use this tool to give us basic information so they can receive their Economic Impact Payments as soon as possible,” said IRS Commissioner Chuck Rettig. “The IRS and Free File Alliance have been working around the clock to deliver this new tool to help people.”
The IRS reminds taxpayers that Economic Impact Payments will be distributed automatically to most people starting the week of April 13, 2020. Eligible taxpayers who filed tax returns for 2019 or 2018 will receive the payments automatically. Automatic payments will also go in the near future to those receiving Social Security retirement or disability benefits, and Railroad Retirement benefits.
How do recipients use the Non-Filers: Enter Payment Info tool?
For those who don’t normally file a tax return, the process is simple and only takes a few minutes to complete. First, visit IRS.gov, and look for “Non-Filers: Enter Payment Info Here.” Then provide basic information including Social Security number, name, address and dependents. The IRS will use this information to confirm eligibility, and calculate and send an Economic Impact Payment. Using the tool to get a payment will not result in any taxes being owed. Entering bank or financial account information will allow the IRS to deposit the payment directly in the recipient’s account. Otherwise, the payment will be mailed. The deadline to register for a payment is Oct. 15, 2020.
“Non-Filers: Enter Payment Info” is secure, and the information entered will be safe. The tool is based on Free File Fillable Forms, part of the Free File Alliance’s offerings of free products on IRS.gov.
Who should use the non-filers tool?
This new tool is designed for people who did not file a tax return for 2018 or 2019, and who don’t receive Social Security retirement or disability benefits or Railroad Retirement benefits. Supplemental Security Income (SSI) recipients who don’t file tax returns will also automatically receive stimulus payments with no further action needed on their part. In addition, veterans and their beneficiaries who receive Compensation and Pension (C&P) benefit payments from VA will receive an Economic Impact Payment with no further action needed on their part.
Those who should consider the Non-Filers tool as an option include:
- Lower income: Among those who could use Non-Filers: Enter Payment Info tool are those who haven’t filed a 2018 or 2019 return because they are under the normal income limits for filing a tax return. This may include single filers who made under $12,200 and married couples making less than $24,400 in 2019.
- Veterans beneficiaries: The IRS continues to explore ways to see if Economic Impact Payments can be made automatically to those who did not file a tax return for the 2018 or 2019 tax years. People in these groups can either use Non-Filers: Enter Payment Info option now or wait as the IRS continues to review automatic payment options to simplify delivery for these groups.
- Social Security, SSDI, SSI, Railroad Retirement and Veterans Affairs beneficiaries with qualifying dependents: These groups will automatically receive $1,200 Economic Impact Payments. People in this group who have qualifying children under age 17 may use Non-Filers: Enter Payment Info to claim the $500 payment per child. Veterans affairs and SSI recipients with eligible children need to act by May 5.
- Students and others: If someone else claimed a person on their tax return, they will not be eligible for the Economic Impact Payment or using the Non-Filer tool.
Your clients can check the status of their payment with the IRS “Get My Payment” tool.
Editor’s note: The IRS will post additional updates on IRS.gov/coronavirus on these and other issues. The Intuit® Tax Pro Center will continue covering the Coronavirus Aid, Relief, and Economic Security (CARES) Act and related legislation. Find other resources from Intuit at the Accountant and Tax Professional COVID-19 Resource Center.
This article was originally published on April 10, 2020, and was updated on April 16, 2020, to reflect the IRS announcement that recipients of SSI will automatically receive automatic Economic Impact Payments; April 17, 2020, to reflect the IRS announcement that Veteran beneficiaries will automatically receive these payments; April 27, 2020, to reflect the deadline for VA, SSI recipients with eligible children; and June 25 to reflect Business Rule R0000-932-02.