In response to the Economic Impact Payments authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Internal Revenue Service created the Economic Impact Payment Information Center (EIP Information Center). The EIP Information Center provides general information and guidance through an FAQ, EIP calculator, links for requesting payments, and more, even if an individual is a non-filer.
On May 6 and May 8, 2020, the IRS issued additional guidance on its EIP Information Center. Question 10 of its FAQ provides guidance on whether an individual who has died qualifies for the EIP. In short, EIP’s made to a person after death must be returned to the IRS. If the decedent was a joint filer, only the portion of the EIP attributable to the decedent needs to be returned.
Question 11 addresses whether a resident alien qualifies for an EIP. As you may have guessed, a nonresident alien does not qualify for a stimulus payment. It is important to distinguish a qualifying resident alien with a valid social security number though. This individual may likely qualify for the EIP as long as the qualifying resident alien status is valid in 2020 and the individual could not be claimed as a dependent on another individual’s tax return in 2020. Aliens who received a stimulus payment but who are not qualifying resident alien in 2020 are required to return the EIP.
On May 8th the IRS added Question 19 to its FAQ’s to warn individuals about scams and other false attempts to request money and/or personal information surrounding the EIP. For the most accurate information use IRS.gov, the official IRS website, to ensure the security of information and funds.
For eligibility and general information, visit the EIP Information Center.
Andrea Kirksey, Partner & Firm Administrator