SECTION 3. SCOPE

.01 Overview . To allow individuals who are not required to file a federal tax return or wish to file a federal tax return electronically to receive advance child tax credit payments, third-round economic impact payments, the 2020 recovery rebate credit, and the additional 2020 recovery rebate credit, the IRS needs certain information about these individuals that would ordinarily be provided by a federal tax return. The procedures set forth in section 4 and section 5 of this revenue procedure allow the individuals described in those sections to provide this information

either in the form of a simplified return or an electronically filed return.

.02 Purpose of Simplified Filing Pro- cedure under Section 4 . In order to ensure that individuals otherwise not required to file a Federal income tax return in 2020 are able to receive (i) advance child tax credit payments and (ii) third-round economic impact payments, section 4 of this revenue procedure provides a procedure for these individuals to file simplified Federal income tax returns for 2020. This procedure also permits individuals to claim the 2020 recovery rebate credit and additional 2020 recovery rebate credit on that simplified Federal income tax return.

.03 Purposes of Zero AGI Filing Proce- dure under Section 5 . The Department of the Treasury (Treasury Department) and the IRS also are aware that individuals otherwise not required to file Federal income tax returns may desire to file Federal income tax returns electronically. These individuals may use tax return preparation software that does not permit them to file pursuant to the simplified procedure provided by section 4 of this revenue procedure, or the individuals may need to file complete Federal income tax returns to receive certain State or local benefits. The Treasury Department and the IRS understand that many Federal income tax returns cannot be filed electronically if the filer reports an AGI of zero (as opposed to an AGI of $1 or more) and does not claim the 2020 recovery rebate credit, the additional 2020 recovery rebate credit, or any amount as a refund. To facilitate the processing of electronic returns filed by zero AGI individuals not otherwise required to file Federal income tax returns, section 5 of this revenue procedure provides a procedure for these individuals to file complete electronic Federal income tax returns to receive (i) advance child tax credit payments and (ii) third-round economic impact payments.