Expect payment delays until late January 2022 for Form 7200, Advance Payment of Employer Credits. Taxpayers may continue to file Forms 7200 by facsimile until January 31, 2022 and their applicable employment tax returns by the required due date. Thank you for your patience during our annual system update.
We're offering tax help for individuals, families, businesses, tax-exempt organizations and others – including health plans – affected by coronavirus.
Advance Child Tax Credit
The expanded and advanceable Child Tax Credit was authorized by the American Rescue Plan Act, enacted in March 2021. Normally, the IRS calculated the payment based on a person's 2020 tax return, including those who used the Non-filer Sign-up tool. If that return was not available because it had not yet been filed or was still being processed, the IRS instead determined the initial advance payment amounts using the 2019 return or the information entered using the Non-filers tool that was available in 2020.
We continue to process returns and issue refunds, and we are making progress. Get up-to-date status on affected IRS operations and services.
Economic Impact Payments
The IRS has issued all first, second and third Economic Impact Payments.
Most eligible people already received their Economic Impact Payments. People who are missing stimulus payments should review the information on the Recovery Rebate Credit page to determine their eligibility to claim the credit for tax year 2020 or 2021.
Securely access your IRS online account to view the total of your first, second and third Economic Impact Payment amounts under the Tax Records page. You can no longer use the Get My Payment application to check your payment status.
Latest Updates on Coronavirus Tax Relief
American Rescue Plan Act of 2021
See this IRS news release for more information on individual tax provisions of the American Rescue Plan Act of 2021, signed into law on March 11, 2021. The legislation also made changes to tax relief for employers. Continue to check back for updates.
Employer Tax Credits
Many businesses that have been severely impacted by coronavirus (COVID-19) qualify for employer tax credits – the Credit for Sick and Family Leave, the Employee Retention Credit, and Paid Leave Credit for Vaccines.
Individuals and Families
Economic Impact Payments, advance payments of the Child Tax Credit and more are part of your coronavirus relief.