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IRS Updates FAQ on Economic Impact Payments

MAY 6, 2020

IRS Updates FAQ on Economic Impact Payments

DATED MAY 6, 2020
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Economic Impact Payment Information Center

For additional questions regarding the Get My Payment application check out our Get My Payment FAQs.

Millions of Americans have already received their Economic Impact Payments (Payments) authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The Internal Revenue Service (IRS) continues to calculate and automatically send the Payments to most eligible individuals, however some may have to provide additional information to the IRS to get their Payments. Below are answers to frequently asked questions related to these Payments. These questions and answers will be updated periodically. Please DO NOT call the IRS.

  • EIP Eligibility and General Information

  • Requesting My Economic Impact Payment

  • Calculating My Economic Impact Payment

  • Receiving My Payment

  • More About the Economic Impact Payment

EIP Eligibility and General Information

Q1. Who is eligible? (updated April 26, 2020)

A1. U.S. citizens and U.S. resident aliens will receive the Economic Impact Payment of $1,200 for individual or head of household filers, and $2,400 for married filing jointly if they are not a dependent of another taxpayer and have a work eligible Social Security number with adjusted gross income up to:

  • $75,000 for individuals if their filing status was single or married filing separately

  • $112,500 for head of household filers and

  • $150,000 for married couples filing joint returns

Taxpayers will receive a reduced payment if their AGI is between:

  • $75,000 and $99,000 if their filing status was single or married filing separately

  • 112,500 and $136,500 for head of household

  • $150,000 and $198,000 if their filing status was married filing jointly

The amount of the reduced payment will be based upon the taxpayers specific adjusted gross income.

Eligible retirees and recipients of Social Security retirement, survivor, or disability benefits (SSDI), Railroad Retirement benefits, Supplemental Security Income (SSI) and VA Compensation and Pension (C&P) will receive a payment.

For eligible taxpayers who filed tax returns for 2019 or 2018, they receive the payments automatically.

Those who don't usually file a tax return and receive Social Security retirement, survivor, or disability benefits (SSDI), Railroad Retirement benefits, Supplemental Security Income (SSI) and VA Compensation and Pension (C&P) also receive automatic payments of $1,200. While some of these groups receive Forms 1099, many in this group don't typically file tax returns. Many people in these groups are expected to see the automatic $1,200 payments later this month, with SSI and VA payments expected to start in May.

For people who have little or no income and didn't file a tax return or don't receive any of the federal benefits listed above, they are also eligible for an Economic Impact Payment. They need to register with the Non-Filer tool on IRS.gov as soon as possible so they can receive a payment.

Q2. Who is not eligible?

A2. Although some filers, such as high-income filers, will not qualify for an Economic Impact Payment, most will.

Taxpayers likely won't qualify for an Economic Impact Payment if any of the following apply:

  • Your adjusted gross income is greater than

    • $99,000 if your filing status was single or married filing separately

    • $136,500 for head of household

    • $198,000 if your filing status was married filing jointly

  • You can be claimed as a dependent on someone else's return. For example, this would include a child, student or older dependent who can be claimed on a parent's return.

  • You do not have a valid Social Security number.

  • You are a nonresident alien.

  • You filed Form 1040-NR or Form 1040NR-EZ, Form 1040-PR or Form 1040-SS for 2019.

Q3. How much is it worth?

A3. Eligible individuals with adjusted gross income up to $75,000 for single filers, $112,500 for head of household filers and $150,000 for married filing jointly are eligible for the full $1,200 for individuals and $2,400 married filing jointly. In addition, they are eligible for an additional $500 per qualifying child.

For filers with income above those amounts, the payment amount is reduced by $5 for each $100 above the $75,000/$112,500/$150,000 thresholds. Single filers with income exceeding $99,000, $136,500 for head of household filers and $198,000 for joint filers with no children are not eligible and will not receive payments.

Q4. Do I need to take action?

A4.

People who filed a tax return for 2019 or 2018

No additional action is needed by taxpayers who:

  • have already filed their tax returns this year for 2019. The IRS will use this information to calculate the payment amount.

  • haven't filed yet for 2019 but filed a 2018 federal tax return. For these taxpayers the IRS will use their information from 2018 tax filings to make the Economic Impact Payment calculations.

People who aren't typically required to file a tax return

Social Security and Railroad Retirement recipients who are not typically required to file a tax return need to take no action. The IRS will use the information on the Form SSA-1099 and Form RRB-1099 to generate Economic Impact Payments of $1,200 to these individuals even if they did not file tax returns in 2018 or 2019. Recipients will receive these payments as a direct deposit or by paper check, just as they would normally receive their benefits. Social Security Disability Insurance (SSDI) recipients are also part of this group who don't need to take action.

For Social Security, Railroad retirees and SSDI who have qualifying children, they can take an additional step to receive $500 per qualifying child.

There are other individuals such as low-income workers and certain veterans and individuals with disabilities who aren't required to file a tax return, but they are still eligible for the Economic Impact Payments. Taxpayers can check the IRS.gov tool — Do I Need to File a Tax Return? — to see if they have a filing requirement.

If you don't have to file, use the "Non-Filers: Enter Payment Info Here" application to provide simple information so you can get your payment.

Q5. Payment recipients: watch for an IRS letter

A5. For security reasons, the IRS plans to mail a letter about the economic impact payment to the taxpayer's last known address within 15 days after the payment is paid. The letter will provide information on how the payment was made and how to report any failure to receive the payment. If a taxpayer is unsure they're receiving a legitimate letter, the IRS urges taxpayers to visit IRS.gov first to protect against scam artists.

Q6. Avoid scams related to economic payments, COVID-19

A6. The IRS urges taxpayers to be on the lookout for scam artists trying to use the economic impact payments as cover for schemes to steal personal information and money. Remember, the IRS will not call, text you, email you or contact you on social media asking for personal or bank account information – even related to the economic impact payments. Also, watch out for emails with attachments or links claiming to have special information about economic impact payments or refunds.

Q7. Should I use Get My Payment or Non-Filers: Enter Payment Info Here?

A7. Use our guide to figure out which IRS tool to use to get your payment.

Q8. As a U.S. citizen living abroad, am I entitled to a Payment?

A8. Yes, U.S. citizens living outside the country are eligible for the Payment. Anyone eligible to file Form 1040 or Form 1040-SR is an eligible person if they have a valid SSN and can't be claimed as a dependent of another taxpayer. Nonresident aliens who file or would file Form 1040-NR or Form 1040-NR-EZ are not eligible for the Payment.

Q9. If I live in Puerto Rico, the U.S. Virgin Islands, American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands, will I get a Payment if I'm eligible?

A9. In many cases, the answer is yes. But special rules in the law apply to these five U.S. territories (possessions). In general, the tax authorities in each territory will make Payments to eligible residents. People in these territories with questions about the Payment should contact their local tax authority.

Q10. Does someone who has died qualify for the Payment? (added May 6, 2020)

A10. No. A Payment made to someone who died before receipt of the Payment should be returned to the IRS by following the instructions about repayments. Return the entire Payment unless the Payment was made to joint filers and one spouse had not died before receipt of the Payment, in which case, you only need to return the portion of the Payment made on account of the decedent. This amount will be $1,200 unless adjusted gross income exceeded $150,000.

Q11. Does someone who is a resident alien qualify for the Payment? (added May 6, 2020)

Q11. A person who is a non-resident alien in 2020 is not eligible for the Payment. A person who is a qualifying resident alien with a valid SSN is eligible for the Payment only if he or she is a qualifying resident alien in 2020 and could not be claimed as a dependent of another taxpayer for 2020. Aliens who received a Payment but are not qualifying resident aliens for 2020 should return the Payment to the IRS by following the instructions about repayments.

Q12. Does someone who is incarcerated qualify for the Payment? (added May 6, 2020)

A12. No. A Payment made to someone who is incarcerated should be returned to the IRS by following the instructions about repayments. A person is incarcerated if he or she is described in one or more of clauses (i) through (v) of Section 202(x)(1)(A) of the Social Security Act (42 U.S.C. § 402(x)(1)(A)(i) through (v)). For a Payment made with respect to a joint return where only one spouse is incarcerated, you only need to return the portion of the Payment made on account of the incarcerated spouse. This amount will be $1,200 unless adjusted gross income exceeded $150,000.

Requesting My Economic Impact Payment

Q13. I recently filed a tax return. What do I need to do to get a Payment?

A13. You DO NOT need to take any further action if you filed a federal income tax return for 2018 or 2019. If you already filed your tax return for 2019, the IRS will use this information to calculate the Payment amount. If you haven't filed your tax return for 2019 but filed a 2018 federal income tax return, the IRS will use the information from your 2018 tax return to calculate the Payment amount.

Q14. I haven't filed a tax return for 2018 or 2019 and don't need to file tax returns for those years. I receive Social Security, SSI, Railroad Retirement, or Department of Veterans Affairs (VA) benefits. What do I need to do to get a Payment? (updated April 24, 2020)

A14. You are not required to file a tax return and will automatically receive a $1,200 Payment if you received Social Security retirement, SSDI, survivors benefits, SSI, Railroad Retirement benefits, or VA Compensation and Pension (C&P) benefits in 2019. You do not need to contact the IRS, Social Security Administration (SSA), the Railroad Retirement Board (RRB) or Veterans Affairs. The IRS will use the information from your 2019 benefits to generate a Payment to you if you did not file tax returns in 2018 or 2019. You will receive your Payment as a direct deposit or by mail, just as you would normally receive your federal benefits.

Q15. I haven't filed a federal tax return for 2018 or 2019 and don't receive Social Security retirement or any other federal benefits. What do I need to do to get a Payment?

A15. You have to provide basic information to the IRS to receive your Payment. The IRS urges you to take one of the following actions as soon as you can.

  • You can use the Non-Filers: Enter Payment Info Here tool to provide simple information to the IRS so you can get your Payment. U.S. citizens and permanent residents can use this tool if they had gross income that did not exceed $12,200 ($24,400 for married couples filing jointly) for 2019 and were not otherwise required to file a federal income tax return for 2019, and didn't plan to do so. This is the quickest way to get your payment.

  • You can file a federal income tax return for 2019 with the IRS even if you receive non-taxable income or do not make enough money to normally have to file a tax return.

Have your bank account information available when you use the tool or file so you can get your Payment as quickly as possible. Otherwise, the IRS will mail your Payment to the address you provide.

Q16. I did not file a tax return for 2018 or 2019. How do I know if I am required to file a tax return?

A16. Use the IRS Interactive Tax Assistant (ITA) online tool that provides answers to tax questions. The Do I Need to File a Tax Return? tool can help you determine if you're required to file a 2019 federal income tax return.

Answer the questions about your filing status, federal income tax withheld, and basic information to help you determine your gross income to see if you need to file a 2019 tax return. If you had no income or income under a certain amount, you are not required to file a tax return. If you are not required to file a tax return, the Non-Filers: Enter Payment Info Here tool is the fastest way to get your Payment.

Q17. Who should NOT use Non-Filers: Enter Payment Info Here?

A17. You should not use the Non-Filers: Enter Payment Info Here tool if any of the following apply:

  • You already filed a 2019 tax return.

  • You already received your Payment based on your 2018 or 2019 return, even if you did not receive the full amount (for example, because you have a newly born child in 2020 who was not reported on your 2019 return).

  • Someone could claim you as a dependent on their 2019 tax return.

  • You are married but will not be using the tool with your spouse. You must file a 2019 or 2018 tax return to receive your Payment separate from your spouse.

  • You weren't a U.S. citizen or U.S. permanent resident (green card holder) in 2019. Those who were resident aliens in 2019 because they satisfied the “substantial presence test” and qualify for the Payment must file a tax return to receive the Payment.

Q18. I need to file a tax return but am concerned about visiting a tax professional or local ommunity organization in person right now to get help with my tax return. How long is the Payment available?

A183. Payments will be made throughout the rest of 2020. If you don't receive a Payment this year, you can also claim it by filing a tax return for 2020 next year.

Q19. Will the IRS contact me about my Payment?

A19. The IRS will not call, email, or text you about your Payment. The IRS will not contact you to request personal or bank account information. Watch out for websites and social media attempts that request money or personal information and for schemes tied to Economic Impact Payments.

The IRS urges taxpayers to visit IRS.gov — the official IRS website — to protect against scam artists. The IRS has issued a warning about coronavirus-related scams.

For security reasons, a letter about the Payment will be mailed to each recipient's last known address within 15 days after the Payment is made. The letter will provide information on how the Payment was made and how to report any failure to receive the Payment.

Calculating My Economic Impact Payment

Q20. What is the amount of the Payment I will receive?

A20. Eligible individuals will receive $1,200. Two eligible individuals filing a joint return will receive $2,400. You will receive an additional $500 Payment for each qualifying child you claimed on your tax return being used to calculate your Payment who meets the following conditions:

  • The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).

  • The child is claimed as a dependent on your tax return.

  • The child was under age 17 at the end of the taxable year.

  • The child was a U.S. citizen, U.S. national, or U.S. resident alien.

  • The child has a valid SSN or an Adoption Taxpayer Identification Number (ATIN)

Q21. How do I calculate my Economic Impact Payment? (added April 27, 2020)

A21. See How do I calculate my EIP? (PDF) chart to determine your payment amount.

Q22. Will my Payment be reduced if my income is too little or too much?

A22. Eligible individuals don't need a minimum income for the Payment.

However, for higher income individuals, the Payment amount is reduced by 5% of the amount that your adjusted gross income exceeds $75,000 ($112,500 for taxpayers filing as head of household or $150,000 for taxpayers filing a joint return), until it is $0.

The $1,200 Payment for eligible individuals with no qualifying children ($2,400 for married couples filing a joint return) will be reduced to $0 once adjusted gross income reaches the following thresholds:

  • $198,000 for taxpayers filing a joint return

  • $136,500 for taxpayers filing as head of household

  • $99,000 for all others

Each of these threshold amounts increases by $10,000 for each additional qualifying child. For example, because families with one qualifying child receive an additional $500 Payment, their $1,700 Payment ($2,900 for taxpayers filing a joint return) will be reduced to $0 once adjusted gross income reaches the following thresholds:

  • $208,000 for taxpayers filing a joint return

  • $146,500 for taxpayers filing as head of household

  • $109,000 for all others

Q23. I filed a joint return with my spouse. Will we receive a Payment if I have a valid SSN and my spouse has an IRS Individual Taxpayer Identification Number (ITIN)?

A23. No, when spouses file jointly, both spouses must have valid SSNs to receive a Payment with one exception. If either spouse is a member of the U.S. Armed Forces at any time during the taxable year, only one spouse needs to have a valid SSN.

If spouses file separately, the spouse who has an SSN may qualify for a Payment; the other spouse without a valid SSN will not qualify.

Q24. What is meant by a valid SSN required for a Payment?

A24. A valid SSN for a Payment is one that is valid for employment and is issued by the SSA before the due date of your 2019 tax return (including the filing deadline postponement to July 15 and an extension to October 15 if you request it) or your 2018 tax return (including extensions) if you haven't filed your 2019 tax return.

If the individual was a U.S. citizen when they received the SSN, then it is valid for employment. If “Not Valid for Employment” is printed on the individual's Social Security card and the individual's immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new Social Security card. However, if “Valid for Work Only With DHS Authorization” is printed on the individual's Social Security card, the individual has the required SSN only as long as the Department of Homeland Security authorization is valid.

Q25. Is a child born, adopted, or placed into foster care in 2020 a qualifying child for the Payment?

A25. The Payment in 2020 will not include an additional amount for these children because the Payment in 2020 is based only on information from your 2019 or 2018 tax return. You may claim the child next year for an additional credit on your 2020 tax return.

Q26. I received an additional $500 Payment in 2020 for my qualifying child. However, he just turned 17. Will I have to pay back the $500 next year when I file my 2020 tax return?

A26. No, there is no provision in the law requiring repayment of a Payment. When you file next year, you can claim additional credits on your 2020 tax return if you are eligible for them, for example if your child is born in 2020. But, you won't be required to repay any Payment when filing your 2020 tax return even if your qualifying child turns 17 in 2020 or your adjusted gross income increases in 2020 above the thresholds listed above.

Q27. I claimed my child as a dependent on my 2019 tax return. She is graduating from school in 2020. Will she receive her own Payment?

A27. No, your child will not receive a Payment in 2020 because you claimed her as a dependent on your 2019 tax return. She will not receive a $1,200 credit in 2021 if you can claim her as a dependent on your 2020 tax return.

However, if your child can't be claimed as a dependent by you or anyone else for 2020, she may be eligible to claim a $1,200 credit on the 2020 tax return she files next year.

Q28. I claimed my mom as a dependent on my 2019 tax return. Will I receive an additional Payment for her or will she receive her own Payment?

A28. No, you will not receive an additional Payment amount for your mom because she is not your qualifying child under age 17. Your mom will not receive her own Payment because you claimed her as a dependent on your 2019 tax return. You mom will not receive a credit in 2021 if you can claim her as a dependent on your 2020 tax return.

Q29. I think the amount of my Economic Impact Payment is incorrect. What can I do? (added April 29, 2020)

A29. If you did not receive the full amount to which you believe you are entitled, you will be able to claim the additional amount when you file your 2020 tax return. This is particularly important for individuals who may be entitled to the additional $500 per qualifying child dependent payments. For VA and SSI recipients who don't have a filing requirement and have a child, they need to use the Non-Filers tool on IRS.gov by May 5 in order to have the $500 added automatically to their $1,200 Economic Impact payment. We encourage people to review our “How do I calculate my EIP Payment” question and answer (See question 11).

Receiving My Payment

Q30. Is the Payment includible in my gross income? (updated April 24, 2020)

A30. No, the Payment is not includible in your gross income. Therefore, you will not include the Payment in your taxable income on your Federal income tax return or pay income tax on your Payment. It will not reduce your refund or increase the amount you owe when you file your 2020 Federal income tax return.

A Payment also will not affect your income for purposes of determining eligibility for federal government assistance or benefit programs.

Q31. If I owe tax, or have a Payment agreement with the IRS, or owe other federal or state debts, will my Payment be reduced as an offset? (updated May 4, 2020)

A31. No, with one exception. The Payment may have been offset only by past-due child support. The Bureau of the Fiscal Service will send you a notice if an offset occurs.

If you are married filing jointly and you filed an injured spouse claim with your 2019 tax return (or 2018 tax return if you haven't filed your 2019 tax return), half of the total Payment will be sent to each spouse and your spouse's Payment will be offset only for past-due child support. There is no need to file another injured spouse claim for the Payment.

The IRS is aware that in some instances a portion of the payment sent to a spouse who filed an injured spouse claim with his or her 2019 tax return (or 2018 tax return if no 2019 tax return has been filed) has been offset by the non-injured spouse's past-due child support. The IRS is working with the Bureau of Fiscal Service and the U.S. Department of Health and Human Services, Office of Child Support Enforcement, to resolve this issue as quickly as possible. If you filed an injured spouse claim with your return and are impacted by this issue, you do not need to take any action. The injured spouse will receive their unpaid half of the total payment when the issue is resolved. We apologize for any inconvenience this may have caused.

Q32. How will the IRS know where to send my Payment? (updated April 24, 2020)

A32. If you received direct deposit of your refund based on your 2019 tax return (or 2018 tax return if you haven't filed your 2019 tax return), the IRS has sent your Payment to the bank account provided on the most recent tax return. If you filed a Form 8888, Allocation of Refund, with your tax return to split your refund into multiple accounts, your Payment was deposited to the first bank account listed. You cannot change your account information.

If you filed your 2019 or 2018 tax return but did not receive your refund by direct deposit, your Payment will be mailed to the address we have on file even if you also receive Social Security, Railroad Retirement or Veterans Affairs benefits by direct deposit. This is generally the address on your most recent tax return or as updated through the United States Postal Service (USPS).

If you did not receive your refund by direct deposit based on your 2019 tax return (or 2018 tax return if you haven't filed your 2019 tax return), you have the opportunity to provide bank account information through the IRS Get My Payment tool before your Payment is processed. Direct deposit is the fastest way to receive your Payment.

Q33. What if the bank account number I used on my recent tax return is closed or no longer active? Can I switch and be mailed a Payment?

A33. If the account is closed or no longer active, the bank will reject the deposit and you will be issued a check that will be mailed to the address we have on file for you. This is generally the address on your most recent tax return or as updated through the United States Postal Service (USPS). You do not need to call the IRS to change your Payment method or update your address at this time.

As required by law and for security reasons, a letter about the Payment will be mailed to each recipient's last known address within 15 days after the Payment is made. The letter will provide information on how the Payment was made and how to report any failure to receive the Payment.

Q34. I already filed my 2019 tax return and owed tax. I scheduled a Payment (electronic funds withdrawal, Direct Pay, or Electronic Fund Transfer Payment System (EFTPS)) from my bank account. Will the IRS send my Payment to the account I used?

A34. No, the IRS will not send Payments to accounts used to make a payment to the IRS. After you properly verify your identity, the Get My Payment tool will allow you to submit your bank account information if your Payment has not been processed. Providing your bank information is the fastest way to receive your Payment. If we do not have bank information for you, your Payment will be mailed to the address we have on file for you.

Q35. I already filed my 2019 tax return, but I didn't provide bank information. Can I use the Non-Filers: Enter Payment Info Here tool to provide my banking information?

A35. No, the Non-Filers: Enter Payment Info Here tool cannot be used if you already filed a 2019 tax return. Use the Get My Payment tool to provide your banking information or learn the status of your Payment.

Q36. How do I find the bank account information the IRS needs?

A36. You can find this information on one of your checks, through your online banking applications, or by contacting your financial institution directly. Make sure to enter the routing number, account number, and account type (checking or savings) correctly.

Q37. What if I don't have a bank account?

A37. We will mail your Payment to the address we have on file for you. This is generally the address on your most recent tax return or as updated through the United States Postal Service (USPS).

Q38. My address is different from the last tax return I filed. How can I change my address?

A38. To change your address:

  • If you have not filed your 2019 tax return, enter your new address on your tax return when you file. When your tax return is processed, we'll update our records.

  • If you have filed your 2019 tax return and you do not receive direct deposit of your refund, your Payment will be mailed to the address we have on file for you. This is generally the address on your most recent tax return or as updated through the United States Postal Service (USPS).

  • The change of address must be processed before we schedule your Payment.

Q39. Where did you get the bank information for me, and what if I need to change it? (updated April 24, 2020)

A39. Your bank account information is obtained from the most recently filed tax return or from our Get My Payment application if you provided the information through it. If Get My Payment indicates your Payment has been processed, you cannot change your bank account information.

If you haven't filed a 2018 or 2019 tax return and you received SSA, RRB or VA benefits, your bank account information may be obtained from SSA or VA. You will receive your Payment as a direct deposit or by mail, just as you would normally receive your benefits. You will not be able to use Get My Payment to provide your bank account information.

Q40. I requested a direct deposit of my Payment. Why are you mailing it to me as a check?

A40. It is possible we do not have the correct bank account information for you, or your financial institution rejected the direct deposit. In either case, your Payment will be mailed to the address we have on file for you.

More About the Economic Impact Payment

Q41. What should I do to return an Economic Impact Payment (EIP)? (added May 6, 2020)

A41. You should return the payment as described below.

If the payment was a paper check:

1. Write "Void" in the endorsement section on the back of the check.

2. Mail the voided Treasury check immediately to the appropriate IRS location listed below.

3. Don't staple, bend, or paper clip the check.

4. Include a note stating the reason for returning the check.

If the payment was a paper check and you have cashed it, or if the payment was a direct deposit:

1. Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.

2. Write on the check/money order made payable to “U.S. Treasury” and write 2020EIP, and the taxpayer identification number (social security number, or individual taxpayer identification number) of the recipient of the check.

3. Include a brief explanation of the reason for returning the EIP.

For your paper check, here are the IRS mailing addresses to use based on the state:

If you live in . . .

then mail to this address

Maine, Maryland, Massachusetts, New Hampshire, Vermont

Andover Refund Inquiry Unit
1310 Lowell St
Mail Stop 666A
Andover, MA 01810

Georgia, Iowa, Kansas, Kentucky, Virginia

Atlanta Refund Inquiry Unit
4800 Buford Hwy
Mail Stop 112
Chamblee, GA 30341

Florida, Louisiana, Mississippi, Oklahoma, Texas

Austin Refund Inquiry Unit
3651 S Interregional Hwy 35
Mail Stop 6542
Austin, TX 78741

New York

Brookhaven Refund Inquiry Unit
5000 Corporate Ct.
Mail Stop 547
Holtsville, NY 11742

Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming

Fresno Refund Inquiry Unit
5045 E Butler Avenue
Mail Stop B2007
Fresno, CA 93888

Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia

Kansas City Refund Inquiry Unit
333 W Pershing Rd
Mail Stop 6800, N-2
Kansas City, MO 64108

Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee

Memphis Refund Inquiry Unit
5333 Getwell Rd
Mail Stop 8422
Memphis, TN 38118

District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island

Philadelphia Refund Inquiry Unit
2970 Market St
DP 3-L08-151
Philadelphia, PA 19104

A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien.

Austin Refund Inquiry Unit
3651 S Interregional Hwy 35
Mail Stop 6542 AUSC
Austin, TX 78741

Page Last Reviewed or Updated: 06-May-2020

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