Revenue Procedure 2020-28 provides two tax return filing procedures for certain individuals who are eligible for the economic impact payment https://www.irs.gov/coronavirus/economic-impact-payments under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Public Law 116-136, 134 Stat. 281 (March 27, 2020), but are not otherwise required to file 2019 Federal income tax returns. The first procedure is a simplified procedure for eligible individuals who voluntarily wish to file a Federal income tax return only to receive allowed economic impact payments. These eligible individuals are encouraged to use the “Non-Filers: Enter Payment Info Here” https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here tool, available at www.irs.gov/coronavirus, to submit information to the Internal Revenue Service (IRS) to receive their allowed economic impact payment much more quickly than if they filed a paper return. The second procedure accommodates zero AGI electronic filers who utilize tax return preparation software or otherwise need to provide more detail in filing State or local tax returns than that allowed by the simplified procedure.
Federal income tax returns filed in accordance with these procedures should be filed as soon as possible but not later than October 15, 2020, to ensure that the IRS will have sufficient time to process all returns and make all resulting economic impact payments before December 31, 2020, as required by the CARES Act. The “Get My Payment” tool provides the most up-to-date information regarding the status of an eligible individual’s economic impact payment.
Revenue Procedure 2020-28 will be in IRB: 2002-19, dated 05/04/2020.