The National Taxpayer Advocate Blog has published an article, titled “If You Didn’t Get Your EIP, Your Joint Return May Be the Reason Why,” which discusses how updates to Internal Revenue Manual procedures specific to Economic Impact Payments can be inhibiting taxpayers from receiving their EIP if a joint return had been filed without their consent. The article begins as follows:
If you didn’t receive your Economic Impact Payments (EIPs) and a 2018 or 2019 joint return was filed in your name without your consent, you may be eligible to claim the Recovery Rebate Credit (RRC) on your 2020 tax return. Since the issuance of the first round of EIP, our office has been working with the IRS Office of Chief Counsel and the IRS to establish procedures to help a victim of domestic violence where their spouse filed a joint return without the victim’s consent, and kept the EIP that was based on that joint return. On November 16, 2020, the IRS updated its procedures specific to EIP when a joint return election is invalid, and therefore there is an invalid return as to one of the spouses.
To see the full article, click here: “If You Didn’t Get Your EIP, Your Joint Return May Be the Reason Why”
Posted by Elise Kim, Managing Associate Editor, Wealth Strategies Journal.