Guidance for Taxpayers Filing a 2019 Return after using Non-Filers Tool

In a QuickAlert for Tax Professionals, the IRS has provided guidance for individuals who used its non-filers tool to register for an economic impact payment (EIP) but need to file a 2019 tax return.

To facilitate the payment of EIPs the IRS created a new on-line tool that "non-filers" can use to register for their EIPs ("non-filer tool"). The IRS's non-filer tool is only to be used by individuals who are not required to file a return. The IRS also stated that the non-filer tool should not be used by anyone who is required to file a return in 2018 or 2019, including individuals who only file a return to obtain a refund or to claim tax benefits such as the Earned Income Tax Credit.

The IRS has issued guidance that taxpayers who used its non-filers tool to register for EIP cannot electronically file a 2019 tax return. Taxpayers who used the non-filers tool but need to file a 2019 individual income tax return must complete a paper 2019 Form 1040 or 1040-SR, sign the return, write "Amended EIP Return" at the top, and mail to the IRS address for their state.

Amended EIP returns must be mailed to the IRS by the tax filing due date of July 15, 2020, to avoid late-filing penalties.

The IRS will provide future updates on the issue of duplicate filings related to EIPs on its Economic Impact Payment Center webpage.