Federal housing law
0122 Publ 5486 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5486.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
About the 2020 Recovery Rebate Credit¶
❯ People who are eligible – and either didn’t receive the first or second Economic Impact Payment or received less than the full amounts – may be eligible to claim the 2020 Recovery Rebate Credit. They must file a 2020 tax return to claim it even if they don’t usually file a tax return.
❯ The eligibility requirements are the same for the 2020 Recovery Rebate Credit as they were for the first two Economic Impact Payments except that the credit eligibility and the credit amount are based on the individual’s 2020 tax year information.
❯ All first and second Economic Impact Payments have been sent out by the IRS. See IRS.gov/rrc for How to Claim the 2020 Recovery Rebate Credit by filing a 2020 tax return if you have not filed yet or by amending your 2020 tax return if it’s already been processed. Individuals can securely access their online account to view their first and second Economic Impact Payment amounts under their tax records.
Publication 5486 (Rev. 1-2022) Catalog Number 75344B Department of the Treasury Internal Revenue Service www.irs.gov