0122 Publ 5486-B (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5486b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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❯ People who either did not qualify to receive a third Economic Impact Payment – or received less than the full amounts – may be eligible to claim the 2021 Recovery Rebate Credit based on their 2021 tax year information. They must file a 2021 tax return to claim it even if they don’t usually file a tax return.

❯ The eligibility requirements are the same for the 2021 Recovery Rebate Credit as they were for the third Economic Impact Payment except that the credit eligibility and the credit amount are based on the individual’s 2021 tax year information. The 2021 Recovery Rebate Credit will reduce any tax owed for 2021 or be included in an individual’s tax refund and can be direct deposited into their financial account.

❯ File a complete and accurate 2021 tax return to avoid refund delays. The IRS urges taxpayers to file electronically and allow tax software to figure the 2021 Recovery Rebate Credit. Individuals will need the amount of any third payments they received to accurately calculate their 2021 Recovery Rebate Credit.

• Individuals can securely access their online account to view their third Economic Impact Payment amount under their tax records.

• Beginning in late January 2022, the IRS will send Letter 6475 to the address on file confirming the total amount of the third Economic Impact Payment received for tax year 2021.

Publication 5486-B (1-2022) Catalog Number 75469X Department of the Treasury Internal Revenue Service www.irs.gov