How to Claim the 2022 Recovery Rebate Credit
Learn how your 2021 tax return can be used to claim the full third stimulus payment, reconciling what you received with the amount you were truly owed.
The 2021 Recovery Rebate Credit was a tax credit for individuals who did not receive the full amount of their third Economic Impact Payment. Authorized by the American Rescue Plan Act of 2021, these payments were an advance on the credit. The credit allowed individuals to reconcile the payment they received, which was based on 2019 or 2020 tax data, with the amount they were eligible for based on their 2021 income and family situation.
Determining Your Eligibility
To qualify for the 2021 Recovery Rebate Credit, an individual had to meet several requirements based on their 2021 tax year status.
- Be a U.S. citizen or U.S. resident alien for all of 2021.
- Not be claimed as a dependent on another person’s tax return.
- Have a 2021 Adjusted Gross Income (AGI) below certain limits. The full credit was available for single filers with an AGI up to $75,000, heads of household up to $112,500, and those married filing jointly up to $150,000.
- Possess a valid Social Security Number (SSN) issued before the 2021 tax return due date, as did any spouse or dependents claimed for the credit.
Calculating the Credit Amount
The maximum credit was $1,400 for an eligible individual and $1,400 for each qualifying dependent, with a base amount of $2,800 for a married couple filing jointly. The third round of payments expanded the definition of a qualifying dependent to include all dependents, regardless of age.
The credit amount was reduced for taxpayers with an AGI above the thresholds established for eligibility. The credit was eliminated completely for single filers with an AGI of $80,000 or more, heads of household with an AGI of $120,000 or more, and joint filers with an AGI of $160,000 or more.
The final calculation involved subtracting the total third Economic Impact Payment already received from the credit amount calculated on the 2021 tax return. For instance, if a single filer eligible for a $2,800 credit only received a $1,400 payment, they could claim the remaining $1,400.
Information Needed to Claim the Credit
To claim the credit, individuals needed the exact total of the third Economic Impact Payment they received, including any “plus-up” payments. These were additional funds sent if a 2020 tax return showed eligibility for a larger payment.
The IRS sent Letter 6475, “Your Third Economic Impact Payment,” which documented the total amount sent in 2021. This information was also available in a taxpayer’s IRS Online Account under the Tax Records tab. In late 2024 and early 2025, the IRS also automatically sent payments to many eligible taxpayers who had filed a 2021 return but did not claim the credit.
How the Credit Was Claimed
Claiming the Recovery Rebate Credit required filing a 2021 tax return, even for those who did not normally file. If a 2021 return was already filed without the credit, an amended return using Form 1040-X was necessary. On either the original or amended return, the credit amount was calculated using a worksheet and entered on Line 30 of Form 1040.
The deadline to file an original or amended 2021 tax return to claim this credit was April 15, 2025. This deadline has passed, and it is no longer possible to claim the 2021 Recovery Rebate Credit.