Most people who are eligible for the **** Recovery

Rebate Credit have already received it, in advance, in the third round of Economic Impact Payments. Missing third payments may only be claimed on a 2021 tax return. Individuals who received the full amounts of the third Economic Impact Payments do not need to complete

any information about the 2021 Recovery Rebate Credit on their 2021 tax return.

IRS.gov/rrc

People who either did not qualify to receive a third Economic Impact Payment – or received less than the full amounts – may be eligible to claim the 2021 Recovery Rebate Credit based on their 2021 tax year information. They must file a 2021 tax return to claim it even if they don’t usually file a tax return.

The eligibility requirements are the same for the 2021 Recovery Rebate Credit as they were for the third

Economic Impact Payment except that the credit eligibility and the credit amount are based on the individual’s 2021 tax year information. The 2021 Recovery Rebate Credit will reduce any tax owed for 2021 or be included in an individual’s tax refund and can be direct deposited into their financial account.

File a complete and accurate 2021 tax return to avoid refund delays. The IRS urges taxpayers to file electroni- cally and allow tax software to figure the 2021 Recovery Rebate Credit. Individuals will need the amount of any third payments they received to accurately calculate their 2021 Recovery Rebate Credit.

■ Individuals can securely access their online account to view their third Economic Impact Payment amount under their tax records.

■ Beginning in late January 2022, the IRS will send Letter 6475 to the address on file confirming the

total amount of the third Economic Impact Payment

received for tax year 2021.

About the 2021 Recovery Rebate Credit

People received the full amount of the third

Economic Impact Payment if:

Their payment was $1,400 for an eligible individual who has a valid Social Security number (SSN) ($2,800 for married couples filing a joint return if both spouses have a valid SSN or if one spouse has a valid SSN and one spouse was an active member of the U.S. Armed

Forces at any time during the taxable year) plus

$1,400 for each qualifying dependent who has a valid SSN or Adoption Taxpayer Identification Number (ATIN) issued by the IRS

Claiming the 2021

Recovery Rebate Credit

on a 2021 Tax Return

Publication 5486-B (1-2022) Catalog Number 75469X Department of the Treasury Internal Revenue Service www.irs.gov