If you’re searching for IRS Publication 5475, details on the second Economic Impact Payment, or how the 2021 stimulus checks worked, this article breaks it all down using official IRS sources. Published in December 2020, IRS Publication 5475 (“What You Need to Know About the Second Economic Impact Payments”) was the government’s go-to guide during the COVID-19 relief efforts.
You can still download the original PDF here: https://www.irs.gov/pub/irs-pdf/p5475.pdf.
Although all second-round payments have long been issued and the claiming window for missed amounts closed in 2024, this publication remains a key historical reference for understanding eligibility, amounts, and the Recovery Rebate Credit.
What Was the Second Economic Impact Payment?
The second Economic Impact Payment (EIP2), often called the second stimulus check, came from the Consolidated Appropriations Act, 2021 (signed December 27, 2020). It provided direct relief to millions of Americans after the first round under the CARES Act.
Unlike the first payment, most eligible people received it automatically — no action required. The IRS used 2019 (or 2018) tax return data, or information from the Non-Filers tool and federal benefit agencies (SSA, VA, Railroad Retirement Board).
Key facts from Publication 5475 (December 2020):
- Most payments began arriving in late December 2020 and early January 2021.
- The IRS issued them via direct deposit, paper check, or prepaid debit card.
- Official payment date for many direct deposits: January 4, 2021.
- Paper checks started mailing December 30, 2020.
The IRS has confirmed that all first, second, and third Economic Impact Payments have been issued. The “Get My Payment” tool is no longer available.
Who Was Eligible for the Second Stimulus Check?
According to IRS Publication 5475, you generally qualified if you met all three criteria:
- Had a valid work-eligible Social Security Number (for the taxpayer and spouse on joint returns).
- Met the income limits based on your 2019 adjusted gross income (AGI).
- Were not claimed as a dependent on someone else’s 2019 or 2020 tax return.
Note on expanded eligibility: The law broadened rules for some families compared to the first round. Check the original IRS.gov/EIP archive or Publication 5475 for specifics.
Income thresholds for full payment (2019 AGI):
- Single, head of household, or qualifying widow(er): Full $600 if AGI ≤ $75,000.
- Married filing jointly: Full $1,200 if AGI ≤ $150,000.
- Payments phased out completely at higher incomes (typically $80,000 single / $160,000 joint — exact phase-out details in IRS FAQs).
Additional $600 per qualifying child under age 17 (as of December 31, 2020) with a valid SSN or ATIN.
Special situations (e.g., deceased individuals, incarcerated persons, or those receiving federal benefits) had nuanced rules — Publication 5475 directed readers to IRS.gov/EIP for the latest details.
Payment Amounts at a Glance
| Filing Status | Base Payment | + Per Qualifying Child Under 17 | Full Payment AGI Limit (2019) |
|---|---|---|---|
| Single / Head of Household | $600 | $600 | $75,000 |
| Married Filing Jointly | $1,200 | $600 | $150,000 |
| Married Filing Separately | $600 | $600 | $75,000 |
(Phase-out applied above these thresholds; exact reduction formulas available in IRS guidance.)
How to Check or Track Your Second EIP (Historical)?
At the time, taxpayers used the Get My Payment tool on IRS.gov (available in English and Spanish). It showed:
- Whether a payment was issued.
- Amount.
- Delivery method and date.
Important 2026 update: The tool has been retired. All payments were completed years ago.
If you received a notice or letter from the IRS about your second payment (like the example above), keep it for your records — it helped when calculating the Recovery Rebate Credit.
What If You Didn’t Receive the Full Second Stimulus Check?
Publication 5475 clearly explained the solution: the 2020 Recovery Rebate Credit (RRC).
Eligible individuals who:
- Never received the second EIP,
- Received only a partial amount, or
- Had changes in eligibility (new child, lower 2020 income, etc.)
could claim the credit on their 2020 federal tax return (Form 1040 or 1040-SR), even if they normally didn’t need to file.
The credit was refundable — it reduced tax owed or increased your refund.
Critical current status (February 2026):
The deadline to claim the 2020 Recovery Rebate Credit by filing a 2020 tax return was May 17, 2024 (three years after the extended 2020 filing deadline). That window has now closed. If you missed the deadline and did not receive your full second EIP, you can no longer claim it.
2020 Recovery Rebate Credit vs. 2021 Recovery Rebate Credit
| Credit | Related to Which Payment(s) | Tax Year to Claim On | Deadline (for non-filers) |
|---|---|---|---|
| 2020 RRC | First + Second EIP | 2020 | May 17, 2024 (closed) |
| 2021 RRC | Third EIP | 2021 | April 15, 2025 (closed) |
Do not mix them up on your returns.
Frequently Asked Questions About IRS Publication 5475 & Second EIP
Q: Is Publication 5475 still relevant in 2026?
A: Yes, for historical reference and understanding how the second stimulus worked. All current claiming information is on IRS.gov.
Q: Can I still get money from the second stimulus?
A: No — the 2020 Recovery Rebate Credit claiming period ended in 2024.
Q: Where can I find the Spanish version?
A: Publication 5475 (SP) is available at IRS.gov.
Q: I received a debit card for my second EIP — is that normal?
A: Yes. The IRS partnered with banks to issue prepaid debit cards for some recipients.
Q: Do I need to report the second stimulus as income?
A: No. Economic Impact Payments were not taxable and should not be reported as income.
Final Thoughts & Official Resources
IRS Publication 5475 provided clear, taxpayer-friendly guidance at a critical time during the pandemic. While the second Economic Impact Payments and the opportunity to claim missed amounts via the 2020 Recovery Rebate Credit are now in the past, the publication remains a valuable archive of how U.S. COVID relief worked.
Trusted sources to bookmark:
- Original Publication 5475 PDF: irs.gov/pub/irs-pdf/p5475.pdf
- Main Economic Impact Payments page: irs.gov/coronavirus/economic-impact-payments
- Recovery Rebate Credit overview: irs.gov/newsroom/recovery-rebate-credit
Always rely on official IRS.gov information for tax matters. If you have questions about any other tax year or credit, use the IRS Interactive Tax Assistant or contact a tax professional.
Last updated February 2026 based on official IRS announcements. All second-round Economic Impact Payments have been issued.