[U.S. Tax] U.S.
Coronavirus Tax Relief and Economic
Impact Payments (EIP)
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.
Q1. Who is eligible for EIP?
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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.
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Q2. Who is not eligible for EIP?
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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
1) $99,000 if your filing status was
single or married filing separately
2) $136,500 for head of household
3) $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.
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Q3. How can an individual apply for EIP?
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The payments, also referred to by some as
stimulus payments, are automatic for most taxpayers. No further action is
needed by taxpayers who filed tax returns in 2018 and 2019 and most seniors
and retirees.
1. Filers: Use the “Filers” application if you
filed a 2018 or 2019 tax return and:
(1) We don't have your direct deposit
information and
(2) We haven't scheduled your payment yet
then.
Get My Payment: https://www.irs.gov/coronavirus/get-my-payment
2. Non-Filers: Use the “Non-Filers”
application if You are not required to file federal income tax returns for
2018 and 2019 for any reason including:
(1) Your income is less than $12,200
(2) You’re married filing jointly and
together your income is less than $24,400
(3) You have no income.
Do not use this tool if you are required to
file a 2018 or 2019 tax return.
Non-Filers: Enter Payment Info Here: https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here
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Source: IRS
[Disclaimer] This is used only for your
information and is not legally binding.
[미국세무] 미국 코로나바이러스 세금혜택 (U.S. Coronavirus Tax Relief)과 긴급재난지원금 (U.S. Economic Impact Payments, EIP)
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) 법령에 따라 이미 수많은 미국인들은 미국 긴급재난지원금 (EIP)를 받았습니다. 미국 국세청 (Internal Revenue Service, IRS)은 EIP를 계산하여 대부분의 적격 개인에게 자동 지급하고 있습니다. 그러나 몇몇 개인은 EIP를 지급받기 위해서 추가적인 정보를 IRS에 제공해야합니다.
Q1. EIP 적격 요건
Q2. EIP 부적격 조건
Q3. EIP 신청방법
출처: IRS
[Disclaimer] 위의 세무정보는 참고자료이며 법적으로 효력이 없습니다.
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