In late December, lawmakers passed a coronavirus relief package that provides essential economic relief for millions of workers and people with low incomes. One component of the package is a second round of economic stimulus payments. See below for FAQs regarding distribution of the second stimulus payment. Additionally, we have general FAQs regarding the payment, “Distribution of the Second Stimulus Payment,” and “How to Claim the Recovery Rebate Credit.“
I filed my 2019 tax return as married filing jointly and I have a Social Security number valid for employment while my spouse has an Individual Taxpayer Identification Number (ITIN), am I eligible for the second stimulus payment?
You are eligible for a second stimulus payment for yourself and any dependents you claimed who also have Social Security numbers valid for employment, but not for your spouse. (Mixed-status families who did not receive the first stimulus payment due to the previous restrictions on spouses of people filing with ITINs will now be eligible to get that payment retroactively when they file their 2020 tax return. See discussion below.)
I filed my 2019 tax return as married filing jointly and both my spouse and I have ITINs, am I eligible for the second stimulus payment for my dependents who have Social Security numbers valid for employment?
No, you are not eligible for a second stimulus payment for yourself, your spouse, or your dependents.
I have an ITIN and filed my 2019 tax return as single, am I eligible for the second stimulus payment?
No, you are not eligible for the second stimulus payment.
I have an ITIN and filed my 2019 tax return as Head of Household, am I eligible for the second stimulus payment?
No, you are not eligible for the second stimulus payment. Nor are you eligible for the second stimulus payment for any dependents you claimed, even those dependents with Social Security numbers valid for employment.
Do I qualify for the payment if I’m a resident alien?
A person who’s a qualifying resident alien with a Social Security number valid for employment is eligible for the second stimulus payment only if he or she is a qualifying resident alien in 2020 and may not be claimed as a dependent of another taxpayer. A nonresident alien in 2020 isn’t eligible for the second stimulus payment. An alien who received a payment but isn’t a qualifying resident alien for 2020 should return the payment to the IRS.