In 2020, Economic Impact Payments were issued to taxpayers deemed eligible based on their prior year tax return information. Taxpayers who had no income in 2019 and were not filing a tax return could use the IRS Non-Filers tool to register for an Economic Impact Payment. The Non-Filers tool was available for use from April 10, 2020 to November 21, 2020.
The Non-Filers tool was only to be used by taxpayers who did not intend to file a 2019 tax return. If a taxpayer later electronically files a 2019 tax return, it will reject as a duplicate. The IRS created the following procedure for taxpayers who used the Non-Filers tool in 2020 but who subsequently need to file a 2019 tax return:
1. Prepare the 2019 tax return and print it.
2. Write "Amended EIP Return" at the top.
3. Mail it to the IRS. See here for mailing addresses.
Additional Information: