SECTION 1. PURPOSE

.01 This revenue procedure provides procedures for individuals who are not otherwise required to file Federal income tax returns for taxable year 2020 to receive advance child tax credit payments under § 7527A of the Internal Revenue Code (Code) and third-round economic impact payments under § 6428B of the Code. These procedures also permit individuals to claim the 2020 recovery rebate credit under § 6428 of the Code and the additional 2020 recovery rebate credit under § 6428A of the Code. Section 2 of this revenue procedure describes these credits in further detail.

.02 Section 4 of this revenue procedure provides a simplified Federal income tax return filing procedure for individuals whose gross income is less than their applicable standard deduction amount and who are not required to file a Federal income tax return for taxable year 2020.

.03 Section 5 of this revenue procedure provides a procedure for individuals who are not required to file a Federal income tax return, whose gross income is less than their applicable standard deduction amount, and who have zero adjusted gross income (AGI) to file an electronic Federal income tax return for taxable year 2020. These individuals generally are not able to file Federal income tax returns elec

the Five Percent Safe Harbor in calendar year 2020, the Continuity Safe Harbor is satisfied if a taxpayer places the qualified facility or energy property in service by the end of a calendar year that is no more than five calendar years after the calendar year during which construction with respect to that qualified facility or energy property began.