Noncitizens and Eligibility for the 2020 Recovery Rebates [May 1, 2020]

ABSTRACT

From the Document Some policymakers have expressed concern that certain individuals, including some immigrants (referred to as noncitizens, foreign nationals, or aliens in law and throughout this Insight), are ineligible for direct payments under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act;P.L. 116-136). The statute refers to these payments as 2020 recovery rebates. The Internal Revenue Service (IRS) refers to these payments issued in 2020 as Economic Impact Payments. [...] There are three main categories of individuals who are ineligible for these payments (not necessarily mutually exclusive) 1. children over 16 years old and adult dependents;2. certain noncitizens who have individual taxpayer identification numbers (ITINs) or are nonresident aliens;and 3. higher-income taxpayers (generally with income over $99,000 if single, $198,000 if married, with higher thresholds for those with qualifying children). Generally, receipt of these payments in 2020 will be based on individuals' eligibility using information from 2019 (or, if unavailable, 2018). This Insight provides an overview of one category of individuals who are ineligible for the 2020 recovery rebates--certain noncitizens who have ITINs or are nonresident aliens.Tax rebates;Aliens;COVID-19 (Disease);Coronavirus Aid, Relief, and Economic Security (CARES) Act