Pandemic-Era Stimulus Payments in Review

The federal government issued three rounds of Economic Impact Payments during the COVID-19 pandemic, commonly known as stimulus checks. Most eligible taxpayers received their payments automatically based on IRS records. However, many low-income households, non-filers, people who moved, and those with changing family circumstances missed one or more rounds.

Who Was Most Likely to Miss a Payment

Typical reasons for missed payments included:

Not filing a tax return in the relevant year (because income fell below the filing threshold)
Changes in dependents or filing status that were not yet on record
Address changes after a move without updating IRS records
Banking information that had changed since the prior year's return
Situations where one spouse had an ITIN instead of an SSN, affecting early rounds of payments

Non-filers are particularly important: across the nation, millions of Americans who typically do not file returns because of low income were at risk of missing pandemic-era payments.

The IRS Recovery Rebate Credit

The main tool for claiming a missed stimulus payment was the Recovery Rebate Credit, claimed on a federal income tax return. Filing the relevant year's return (2020 for the first two payments, 2021 for the third) with the credit completed allowed the IRS to reconcile the correct amount and issue a refund for the difference.

In late 2024 and early 2025, the IRS said it would automatically send payments to approximately 1 million taxpayers whose 2021 returns showed $0 in the Recovery Rebate Credit field when records indicated they were actually eligible. Those automatic payments were up to $1,400 per taxpayer.

Deadlines Have Passed

The general rule for federal tax refunds is that taxpayers must file a return within three years of the original due date. For tax year 2021, that deadline fell in April 2025, making that the final opportunity for most non-filers to claim the third stimulus payment. As of January 2026, the window to claim most unclaimed stimulus payments has closed.

What Low-Income Households Can Still Do

Even though the pandemic-era stimulus window is closed, there are still important financial resources for low-income households:

Earned Income Tax Credit (EITC): worth up to several thousand dollars for working families with children
Child Tax Credit and the refundable Additional Child Tax Credit
State-level tax credits and rebates (which vary by state)
LIHEAP (Low Income Home Energy Assistance Program) for utility bills
SNAP, WIC, and Medicaid for basic needs
Free tax preparation through IRS Volunteer Income Tax Assistance (VITA) and AARP Tax-Aide programs

Avoiding Stimulus Check Scams

The IRS has repeatedly warned about scams related to stimulus checks. Scammers may send texts, emails, or make phone calls claiming the taxpayer has an unclaimed payment and must provide personal or banking information. The IRS does not initiate contact with taxpayers via text or email to request financial data. Anyone receiving such a message should avoid clicking links or sharing information and should report the contact to the IRS or the Federal Trade Commission.

Getting Free Help

Low-income households can get free, reliable assistance from:

IRS Free File, for households below the annual income threshold
VITA sites, which provide free in-person tax prep
AARP Tax-Aide, which serves taxpayers age 60 and older
HUD-approved housing counselors for foreclosure and housing-related financial issues

These resources can help households claim credits they qualify for without being charged fees, and help steer them away from predatory refund anticipation products.

Stimulus Update: Unclaimed Checks and Low-Income Help Through the IRS