Deadline looms for nonfilers to register for child stimulus payments

By Sally P. Schreiber, J.D.

The IRS announced that people who receive Social Security retirement, survivor, or disability benefits (SSDI) or Railroad Retirement benefits and did not file a tax return in 2018 or 2019 and who have dependent children who qualify for the additional $500 payments must enter the children’s identifying information on the IRS’s Non-Filers: Enter Payment Info Here tool by noon Eastern time on Wednesday, April 22, to receive the per-child portion of the advance credit with their automatically issued $1,200 economic impact payment (IR-2020-76). Those who do not enter the information by then will, by law, receive the additional payment when they file a 2020 tax return. They are not eligible to use the Non-Filer tool once their payment has been issued.

Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, P.L. 116-136, eligible individuals will receive an economic impact payment of up to $1,200 for individuals or $2,400 for married couples. Parents also receive $500 for each qualifying child.

Supplemental Security Income (SSI) and Veterans Affairs (VA) beneficiaries have more time to enter their information because their economic impact payments are being made on a later schedule. SSI recipients will receive their economic impact payments in early May; the VA payment schedule for beneficiaries who receive compensation and pension (C&P) benefit payments is still being determined. The IRS has not set a deadline for those recipients to enter their children’s information, but if they have children and are not required to file a tax return, the IRS is urging both groups to use the Non-Filer tool as soon as possible to enter their children’s identifying information. Once the automatic $1,200 economic impact payments are issued, those taxpayers will have to file a 2020 return to receive the children’s payments.

For more news and reporting on the coronavirus and how CPAs can handle challenges related to the pandemic, visit the JofA’s coronavirus resources page.

For tax-related resources, visit the AICPA’s Coronavirus (COVID-19) Tax Resources page.

 Sally P. Schreiber, J.D., ( is a JofA senior editor.


Get your clients ready for tax season

Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.


Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.