SECTION 5. SPECIAL PROCEDURE

FOR FILING COMPLETE ELECTRONIC TAX RETURN IF INDIVIDUAL HAS NO TAXABLE YEAR 2020 ADJUSTED GROSS INCOME

.01 Federal Income Tax Return Filed Electronically .

(1) Electronic filing procedure . Subject to section 5.01(2) of this revenue procedure, under the requirements in this section 5, a zero AGI filer (as defined in section 5.02 of this revenue procedure) may file electronically Form 1040, Form 1040-SR, or Form 1040-NR for taxable year 2020. A Federal income tax return for taxable year 2020 filed under the procedure in this section 5, will result in the following:

(a) The Secretary will use the information provided in the electronic return to (i) estimate the annual advance amount for the zero AGI filer, and (ii) calculate the third-round economic impact payment for which the zero AGI filer is eligible. As noted in section 2.05(1)(a) of this revenue procedure, a nonresident alien is not eligible under § 6428B(c) to receive thirdround economic impact payments.

(b) The zero AGI filer may claim the 2020 recovery rebate credit and additional 2020 recovery rebate credit when filing Form 1040 or Form 1040-SR. As noted in sections 2.03(1)(a) and 2.04(1) (a) of this revenue procedure, a nonresident alien is not eligible under §§ 6428(d) and 6428A(d) to claim the 2020 recovery rebate credit and additional 2020 recovery rebate credit, respectively.

(2) Procedure does not apply to pa- per returns . The special procedure in this section 5 applies only to an electronically filed return for a zero AGI filer and does not apply to a return filed on paper.

.02 Definition of Zero AGI Filer . For purposes of this section 5, a “zero AGI filer” is an individual (1) who is not required to file a Federal income tax return for taxable year 2020, (2) whose gross income for that taxable year is less than the their applicable standard deduction amount, (3) who has zero AGI for that taxable year (that is, the individual has zero AGI for that taxable year reportable on line 11 of Form 1040, Form 1040-SR, or Form 1040-NR), and (4) has not yet filed a

July 19, 2021 24 Bulletin No. 2021–29