A federal court ruled that qualifying incarcerated people are eligible to receive a federal stimulus check (Economic Impact Payment, or EIP) under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). In order to receive a check, an incarcerated person must fill out an IRS Form 1040 with “EIP 2020” written at the top and mail it to the IRS. Additional information on how to obtain an IRS Form 1040 or the Economic Impact Payment has been posted in housing unit wings and the offender library.
Recovery Rebate Credit
Offenders who did not receive an Economic Impact Payment – either the first or the second payment – will be able to claim it as a Recovery Rebate Credit when filing 2020 taxes in 2021, using the 2020 Form 1040. Offenders cannot request the recovery rebate credit on the 2019 Form 1040, only the 2020 Form 1040.
Offenders can request a blank 2020 Form 1040 from their case manager. Case managers will write on the form the offender’s name and DOC ID before giving it to the offender.
The 2020 Form 1040 must be filed by May 17, 2021.
Completed forms should be mailed to the Department of Treasury, Internal Revenue Service, Kansas City, MO 64999-0002.
Offenders or their family members or friends should contact the IRS regarding whether someone else can file an offender’s tax form. The department does not provide tax advice.
Offenders should not send a blank 2020 Form 1040 in the mail. A case manager can discuss completing the form with the offender. Family members or non-IRS agencies should not send a Form 1040 to the offender; offenders are provided with the appropriate IRS 1040 form.
Some offenders are receiving a Form 4883C or 5071C letter. Both letters are sent to verify identity before the IRS processes the income tax return or a refund. Previously, offenders had to call an 800 number included in the letter in order to resolve the issue. The IRS is experiencing a large call volume and therefore has developed a process for state departments of corrections to assist offenders.
Forms and Documents
- Recovery Rebate Credit (RRC) – Information about filing for the Recovery Rebate Credit (RRC) on the 20201040 form, with answers to questions about receipt of CP21 notices
- Economic Impact Payment (EIP) Frequently Asked Questions
- Blank Economic Impact Payment (EIP) Form 1040 – Blank IRS 1040 form
- Example Economic Impact Payment (EIP) Form 1040 – Example of an IRS 1040 form
- Filing a Simplified Paper Tax Form – Instructions for filling out an IRS 1040 form.
- IRS Notice 1444-D – CARES Act Economic Impact Payments to Incarcerated Individuals
- IRS Notice 1446 – Request Your Economic Impact Payment (EIP)