Incarcerated people are eligible for the third stimulus payment (“EIP3,” set at $1,400). If you received either the first or second stimulus (EIP1 or EIP2), you do not need to do anything more – your eligibility will be determined based on information already in the system. If you did not, your eligibility for the third stimulus will be determined based on your 2019 tax return (filed in April 2020) or your 2020 tax return (filed by April 15, 2021).
If you need to file a 2020 tax return during this tax season – by April 15th – please note that it is the same form used to claim EIP1 and/or EIP2 by seeking a “recovery rebate” at line 30 of the Form 1040. Please note that line 30 is only for EIP1 and EIP2, but once you complete the Form 1040 you will be in the system for EIP3. Click here to see a model completed Form 1040 for incarcerated people. A blank Form 1040 is available here: https://www.irs.gov/pub/irs-pdf/f1040.pdf .
The sample form reflects all the lines to be completed if you earned less than $12,400 in 2020. Please note at line 30: This line should not be completed if you received both EIP1 and EIP2 (and this is not for EIP3). If you received EIP1 only, this should state $600 (which is what you did not receive). If you received EIP2 only, this line should state $1,200. If you received neither EIP1 or EIP2, this line should say $1,800. These numbers will vary only if you have minor dependents who lived with you for at least one-half of last year. Instructions for completing the forms are here: https://www.lieffcabraser.com/pdf/irs_instructions.pdf.
You don’t claim EIP3 on the return, only EIP1 and EIP 2 if you have not received both payments. Do not include any amount you expect to receive from EIP3 in your calculation for line 30.
But if you did not file a 2019 tax return, or if you did not receive either EIP1 or EIP2, you need to file a 2020 return to be in the queue for EIP3.