SECTION 6. DRAFTING AND

ADDITIONAL INFORMATION

The principal author of this revenue procedure is the Office of the Associate Chief Counsel (Procedure and Administration). Individuals can receive additional information regarding the third-round economic impact payments, 2020 recovery rebate credit, and additional 2020 recovery rebate credit through the IRS Economic Impact Payment phone number, 800-919-9835. The IRS will continue to provide additional information regarding advance child tax credit payments throughout 2021.

(e) Line 35a checkbox (split direct de- posit indicator) . A simplified return filer should not check the box on line 35a because neither advance child tax credit payments, nor third-round economic impact payments, may be divided among multiple accounts.

(f) Lines 35b through 35d (direct de- posit information) . A simplified return filer may request the direct deposit of their advance child tax credit payments and any future third-round economic impact payment into their account at a bank or other financial institution by entering their direct deposit information on lines 35b through 35d. A simplified return filer must not request their advance child tax credit payment or third-round economic impact payment to be deposited into an account that is not in the name of that simplified return filer (for example, a simplified return filer must not request a direct deposit of their advance child tax credit payment or third-round economic impact payment into their tax return preparer’s account).

.04 Signature. A simplified return filer must sign the return under penalties of perjury, including the filer’s identity protection personal identification number (that is, the filer’s IP PIN), if applicable, as part of the filer’s signature. In addition, a simplified return filer may enter the identifying information of any third-party designee, if applicable, at the bottom of page 2 of Form 1040, Form 1040-SR, or Form 1040-NR. A simplified return filer who has been assigned an IP PIN, but has misplaced it, may retrieve the IP PIN at https://www.irs.gov/identity-theft-fraudscams/retrieve-your-ip-pin.

.05 Simplified Return Is a Federal In- come Tax Return . A simplified return is a Federal income tax return for all purposes, whether filed electronically or on paper in accordance with the procedure described in section 4.03 of this revenue procedure.

.06 Accuracy of Return . Individuals who report incorrect information regarding qualifying children or other dependents or otherwise provide incorrect information on simplified returns may be liable for civil or criminal penalties. However, the IRS will not challenge the accuracy of the items of income reported by simplified return filers on a simplified return filed in accordance with this section 4.