Tools for Tax Pros TheTaxBook™
Recovery Rebate Credit Worksheet
See Recovery Rebate Credit, page 3-22, TheTaxBook, 1040 Edition/Deluxe Edition.
See the instructions for line 30, Form 1040, to find out if the taxpayer can take this credit and for definitions and other information needed to fill out
this worksheet. If the taxpayer received Notice 1444, Your Economic Impact Payment, and Notice 1444-B, have them available. Do not include on
line 16 or 19 any amount the taxpayer received but later returned to the IRS.
1) Can the taxpayer be claimed as a dependent on another person’s 2020 return? If filing a joint return, go to line 2.
No. Go to line 2.
Yes. STOP. Taxpayer cannot take the credit. Do not complete the rest of this worksheet and do not enter any amount
on line 30.
2) Does the 2020 return include a valid Social Security Number for the taxpayer and, if filing a joint return, the taxpayer’s
spouse?
Yes. Skip lines 3 and 4, and go to line 5.
No. If filing a joint return, go to line 3.
If the taxpayer is not filing a joint return, STOP. Taxpayer cannot take the credit. Do not complete the rest of this
worksheet and do not enter any amount on line 30, Form 1040.
3) Was the taxpayer or spouse a member of the U.S. Armed Forces at any time during 2020, and does at least one
individual have a valid Social Security Number?
Yes. The taxpayer’s credit is not limited. Go to line 5.
No. Go to line 4.
4) Does the taxpayer or spouse have a valid Social Security Number?
Yes. The taxpayer’s credit is limited. Go to line 5.
No. STOP. Taxpayer cannot take the credit. Do not complete the rest of this worksheet and do not enter any amount on
line 30, Form 1040.
5) If economic impact payment (EIP) 1 was $1,200 ($2,400 if Married Filing Jointly) plus $500 for each qualifying child the
taxpayer had in 2020, skip lines 5 and 6, enter zero on lines 7 and 16, and go to line 8. Otherwise, enter:
• 1,200 if Single, Head of Household, Married Filing Separately, Qualifying Widow(er), or if Married Filing Jointly and
answered “Yes” to question 4, or
• $2,400 if Married Filing Jointly and answered “Yes” to question 2 or 3
............................................................................. 5)
6) Multiply $500 by the number of qualifying children under age 17 at the end of 2020 listed in the Dependents section
on page 1 of Form 1040 or 1040-SR for whom the taxpayer either checked the “Child Tax Credit” box or entered an
adoption taxpayer identification number
............................................................................................................................... 6)
7) Add lines 5 and 6
.................................................................................................................................................................... 7)
8) If EIP 2 was $600 ($1,200 if Married Filing Jointly) plus $600 for each qualifying child in 2020, skip lines 8 and 9, enter
zero on lines 10 and 19, and go to line 11. Otherwise, enter:
• $600 if Single, Head of Household, Married Filing Separately, Qualifying Widow(er), or if Married Filing Jointly and
answered “Yes” to question 4, or
• $1,200 if Married Filing Jointly and answered “Yes” to question 2 or 3
............................................................................. 8)
9) Multiply $600 by the number of qualifying children under age 17 at the end of 2020 listed in the Dependents section
on page 1 of Form 1040 or 1040-SR for whom the taxpayer either checked the “Child Tax Credit” box or entered an
adoption taxpayer identification number
............................................................................................................................... 9)
10) Add lines 8 and 9
.................................................................................................................................................................... 10)
11) Enter the amount from line 11 of Form 1040 or 1040-SR
........................................................................................................ 11)
12) Enter the amount shown below for filing status: • $150,000 if Married Filing Jointly or Qualifying Widow(er)
• $112,500 if Head of Household
• $75,000 if Single or Married Filing Separately
.................................... 12)
13) Is the amount on line 11 more than the amount on line 12?
No. Skip line 14. Enter the amount from line 7 on line 15 and the amount from line 10 on line 18.
Yes. Subtract line 12 from line 11
........................................................................................................................................... 13)
14) Multiply line 13 by 5% (0.05)
................................................................................................................................................... 14)
15) Subtract line 14 from line 7. If zero or less, enter -0-
............................................................................................................ 15)
16) Enter the amount, if any, of EIP 1 that was issued (before offset for any past-due child support payment).
Refer to Notice 1444 or tax account information at www.IRS.gov/Account for the amount to enter here
.......................... 16)
17) Subtract line 16 from line 15. If zero or less, enter -0-. If line 16 is more than line 15, the taxpayer does not have
to pay back the difference
..................................................................................................................................................... 17)
18) Subtract line 14 from line 10. If zero or less, enter -0-
.......................................................................................................... 18)
19) Enter the amount, if any, of EIP 2 that was issued. Refer to Notice 1444-B or tax account information at
www.IRS.gov/Account for the amount to enter here
............................................................................................................ 19)
20) Subtract line 19 from line 18. If zero or less, enter -0-. If line 19 is more than line 18, the taxpayer does not have
to pay back the difference
..................................................................................................................................................... 20)
21) Recovery rebate credit. Add lines 17 and 20. Enter the result here and, if more than zero, on line 30 of Form 1040
or 1040-SR
.............................................................................................................................................................................. 21)
