How Much Were the COVID Stimulus Checks

How much were the COVID stimulus checks

COVID-19 economic impact payments, commonly called stimulus checks, were issued by the U.S. Treasury and IRS under multiple laws between March 2020 and early 2021. For most adults, the largest base payment was $1,200 per adult and $500 per dependent child under age 17 for the first round; the second round increased the child amount to $600 per child and the third round provided up to $1,400 per person, with higher amounts for certain married couples and mixed-status families. These one-time payments were phased out at higher incomes and were not taxable; eligibility generally required a Social Security number, meeting income thresholds, and being a U.S. citizen or resident alien. The following sections explain the rules, amounts, timing, and tax implications for each series of payments.

Background on the three economic impact payment programs

The CARES Act (March 2020) created the first round of Economic Impact Payments under Section 2201 of the CARES Act; the Consolidated Appropriations Act (December 2020) authorized a second round; and the American Rescue Plan Act (March 2021) authorized a third round with higher amounts and broader eligibility. Payments were issued primarily through direct deposit, with paper checks and EIP cards for some recipients. The programs used 2020 tax return data (or 2019 data if 2020 was not filed) to determine adjusted gross income and to phase out payments at higher income levels. The IRS generally updated its non-filer tool for people who typically do not file tax returns to collect or confirm bank information for future payments. Note that these were advance payments of a temporary tax credit; they were not loans and were not taxable income.

Payment amounts by round

First round (CARES Act — 2020)

Adults received up to $1,200; children under 17 received $500. The phaseout began at $75,000 modified adjusted gross income for single filers and $150,000 for married couples filing jointly, with full phaseout typically reached at about $99,000 single and $198,000 married. For married filing jointly, each spouse could receive up to $1,200; mixed-status couples included special rules for one spouse using an ITIN.

Second round (Consolidated Appropriations Act — 2020)

This round increased the per-child amount to $600 for dependents under 17, kept the $600 per adult (including adult dependents), and applied similar phaseout ranges: $75,000/$150,000 for single and married filers respectively. As with the first round, phaseouts were based on 2019 or 2020 tax return data, and non-filers could use the IRS tool to register.

Third round (American Rescue Plan — 2021)

The third round raised the maximum payment to $1,400 per person (including adults and dependents of any age), with married couples receiving up to $2,800 and higher phaseout thresholds: $80,000/$120,000 for single and head of household filers, and $160,000/$240,000 for married filing jointly. Mixed-status families using an ITIN were eligible, and the per-child amount did not increase for the third round; qualifying children generally received $1,400 if they met the age and relationship tests.

Eligibility and key rules

To receive a payment, recipients typically needed a Social Security number (or an application ITIN in some mixed-status cases), U.S. citizenship or resident alien status, and income below the phaseout thresholds. People who are claimed as dependents generally were not eligible to receive a payment in their own name unless specific provisions applied (for example, certain adults with disabilities). For the third round, qualifying children included dependents under age 17 and, for the first time, older dependents (students and adults with disabilities) up to age 24 who were claimed as dependents. Non-filers were encouraged to use the IRS non-filer tool or file a simple return to provide bank details; stimulus payments did not count as taxable income and did not affect most public benefits at the federal level.

Timing and delivery methods

Most payments were issued by direct deposit as soon as the IRS had updated address and bank information on file; paper checks and debit cards (EIP cards) were mailed to some recipients who lacked direct deposit options. Delivery timing varied by round and by individual circumstances, with most initial payments arriving in 2020 and early 2021. Third-round payments began in March 2021 and continued into early 2022 for some late claims and non-filers. The IRS provided lookup tools to estimate payment amounts and statuses, and taxpayers generally reported the payments on their tax returns in the year received; these payments did not show as income on returns.

Tax implications and what to do if you did not receive a payment

Because the payments were advanced tax credits, they were not taxable and did not appear as income on tax returns. If you believe you were due a payment or did not receive the full amount, you may be able to claim a Recovery Rebate Credit on your 2023 tax return (for 2021 returns) or take corrective steps with the IRS if appropriate documentation is available. Correctly entering the amounts on your return and retaining records helps avoid processing delays. For non-filers who missed payments, checking eligibility and providing information through official IRS tools remains advisable. Individuals with questions about their specific circumstances should consult IRS resources or a qualified tax professional.

Key takeaways

• First round (2020): up to $1,200 per adult and $500 per qualifying child; income phaseout started at $75,000 single and $150,000 married filing jointly.
• Second round (2020—2021): up to $600 per adult and $600 per qualifying child; similar phaseout ranges as the first round.
• Third round (2021): up to $1,400 per person regardless of age (including qualifying dependents) with higher phaseout thresholds: $80,000/$120,000 single and $160,000/$240,000 married filing jointly.
• Not taxable; generally did not affect federal public benefits; payments were based on tax return data or IRS non-filer tools.
• Timing depended on the program, with most payments issued in 2020–2022 depending on filing status and delivery method.