Returns for the 2020 tax year can be used by people who haven't received the second round of payments, which were authorized by coronavirus relief legislation passed at the end of last year, the IRS said in a statement on Tuesday. Specifically, those who use an agency tool to track the payments and receive a "not available" message will not be receiving the payment and will need to claim it as a credit when filing for 2020, the IRS said.
The relief legislation provided for one-time $600 payments for individuals, plus $600 for qualifying children.
--Additional reporting by Christopher Cole. Editing by Vincent Sherry.
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