On February 9, 2021, the IRS sent guidance to prison officials around the country explaining how people in prison can obtain their Recovery Rebate Credit (RRC) by filing a 2020 tax return (Form 1040). The “Recovery Rebate Credit” (RRC) is another name for the two rounds of stimulus payments that Congress allocated under the CARES Act and COVID-19 Tax Relief Act. People who have not yet received those payments, or who received less than what they believe they are entitled to, must file a 2020 tax return to obtain the payments now.

These model instructions are designed for people in prison who are single tax-filers, or tax-filers who are married but filing separately, with a 2020 adjusted gross income below $12,400. If you are married and filing a joint tax return, or you earned an income in 2020 above that amount, then you should not use this sample form.  Instead, please visit the IRS’s website for general Form 1040 instructions or consult a tax professional (see https://www.irs.gov/newsroom/recovery-rebate-credit).

Download IRS Instructions Here

Download a blank IRS Form 1040 you can print and fill out

Download IRS Sample 2020 Form 1040 for Low-Income Single Filers Here

Attention Prison Administrators:  Please note that these filings are expressly permitted by the IRS. Form 1040’s should not be treated as contraband, and administrators should not interfere with the ability of people in their custody to receive, complete, or mail these tax forms, or to receive their rebate checks in response.

MAILING ADDRESSES FOR RETURNS ARE BELOW.

A completed 2020 Form 1040 based on these samples must be mailed to the address below depending on the state in which you reside. Please note that mailing addresses are based on the state you live in:

Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, South Carolina, Tennessee, Oklahoma, Vermont, Virginia, WisconsinMail to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Alaska, California, Hawaii, Ohio, WashingtonUntil June 18, 2021 - Mail to:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

After June 18, 2021 - Mail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Arizona, Colorado, Connecticut, District of Columbia, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, West Virginia, WyomingMail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Florida, Louisiana, Mississippi, TexasMail to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002