Rev. Proc. 2022-12, page 494.

This revenue procedure provides simplified electronic and paper filing procedures for individuals not otherwise required to file 2021 Federal income tax returns to facilitate their ability to claim the child tax credit, 2021 recovery rebate credit, and earned income credit. In addition, this revenue procedure provides a special electronic filing procedure for individuals with zero adjusted gross income that permits them to file complete 2021 Federal income tax returns electronically.