SECTION 4. SPECIAL PROCEDURE

FOR ZERO AGI FILERS

.01 Federal Income Tax Return Filed Electronically .

(1) Electronic filing procedure . Subject to section 4.01(2) of this revenue procedure, under the requirements in this section 4, a zero AGI filer may file electronically Form 1040, U.S. Individual Income Tax Return, Form 1040-SR, U.S. Tax Re- turn for Seniors, or Form 1040-NR, U.S. Nonresident Alien Income Tax Return, for taxable year 2021.

(2) Procedure does not apply to pa- per returns . The special procedure in this section 4 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 4, a “zero AGI filer” is an individual- (1) Who is not required to file a Federal income tax return for taxable year 2021;

(2) Who has gross income for taxable year 2021 that is less than their applicable standard deduction amount;

(3) Who has zero AGI for taxable year 2021 (that is, the individual has zero AGI for taxable year 2021 reportable on line 11 of Form 1040, Form 1040-SR, or Form 1040-NR); (4) Who has not already filed a Federal income tax return for taxable year 2021;

(5) Who— (a) has a principal place of abode in the United States (determined as provided in § 32) for more than one-half of taxable year 2021, or

(b) files a joint return with an individual who satisfies the requirement described in section 4.02(5)(a) of this revenue procedure; and

(6) Who is not a resident of a U.S. territory.

.03 Required Information . In addition to all other information required to be entered on Form 1040, Form 1040-SR, or Form 1040-NR, a zero AGI filer must enter the following:

(1) $1 as taxable interest on line 2b of the form;

(2) $1 as total income on line 9 of the form; and

(3) $1 as AGI on line 11 of the form. .04 Signature . A zero AGI filer must sign the return under penalties of perju

ry, 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 zero AGI 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 zero AGI filer who has been assigned an IP PIN, but has misplaced it, may retrieve the IP PIN at https://www.irs.gov/identitytheft-fraud-scams/retrieve-your-ip-pin.

.05 Accuracy of Return . Individuals who report incorrect information regarding qualifying children or other dependents or otherwise provide incorrect information on their returns may be liable for civil or criminal penalties. However, the IRS will not challenge the accuracy of the items of income reported on a return that an individual files in accordance with this section 4 if the individual is eligible to use the procedure in this section 4 and the instructions in this section 4 direct that the items be so reported.