{
  "id": "IN11290",
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      "title": "COVID-19 and Direct Payments to Individuals: Economic Impact Payments (EIPs) for Social Security and Supplemental Security Income Beneficiaries",
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      "source_dir": "crsreports.congress.gov",
      "title": "COVID-19 and Direct Payments to Individuals: Economic Impact Payments (EIPs) for Social Security and Supplemental Security Income Beneficiaries",
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      "source": "CRSReports.Congress.gov",
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    {
      "source": "EveryCRSReport.com",
      "id": 623295,
      "date": "2020-04-29",
      "retrieved": "2020-04-30T22:14:12.891692",
      "title": "COVID-19 and Direct Payments to Individuals: Economic Impact Payments (EIPs) for Social Security and Supplemental Security Income Beneficiaries",
      "summary": "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) provides emergency relief measures in response to the Coronavirus Disease 2019 (COVID-19) pandemic. Section 2201 of the CARES Act provides recovery rebates for most individuals, structured as automatically advanced tax credits disbursed by the Treasury Department. The Internal Revenue Service (IRS) refers to the payments made in 2020 as Economic Impact Payments (EIPs). (These payments are also known as \u201cstimulus checks\u201d or \u201cstimulus payments.\u201d) This Insight addresses EIPs from the perspective of Social Security and Supplemental Security Income (SSI) beneficiaries.\nOverview of Economic Impact Payments (EIPs)\nEligible individuals can receive an EIP of $1,200 per person ($2,400 for married joint filers) via direct deposit or a check by mail. Eligible individuals can also receive an additional $500 payment for each child under 17 years old who is eligible for the child tax credit (hereinafter qualifying child). \nThe EIP is reduced by $5 for every $100 of adjusted gross income (AGI) above $75,000 for individuals, $112,500 for heads of households, and $150,000 for married joint filers. Consequently, it is not payable to individuals (with no qualifying children) with AGI above $99,000 or married joint filers (with no qualifying children) with AGI above $198,000. A married couple with two eligible children is ineligible for an EIP with AGI above $218,000.\nNonresident aliens, individuals who could be claimed as a dependent by another taxpayer, and estates or trusts are ineligible for the EIP. Taxpayers must have provided a Social Security number (SSN) for themselves, their spouse (if married filing jointly), and any qualifying child, with some exceptions for adopted children and military families.\nThe EIP is automatically advanced to eligible individuals in 2020 based on their 2019 federal income tax return. For eligible individuals who did not file a 2019 return, the payment is automatically advanced based on 2018 return information. For eligible individuals who were Social Security beneficiaries in 2019 and who were not required to file a federal tax return because their incomes were below the filing threshold, the law permits the IRS to automatically advance the $1,200 payment using the information from their 2019 Social Security Benefit Statement. \nThe EIP is not subject to federal income tax. The payment is not treated as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility or assistance amount under any federally funded public program. Receiving an EIP in 2020 does not affect a taxpayer\u2019s 2020 income tax liability or tax refund.\nEIP Eligibility for Social Security and SSI Beneficiaries\nAll Social Security beneficiaries\u2014retired workers, disabled workers, eligible family members, and survivors\u2014and SSI recipients are eligible for the $1,200 EIP unless they are claimed as a dependent on a taxpayer\u2019s return or do not meet the other eligibility requirements. The term Social Security beneficiaries includes Social Security Disability Insurance (SSDI) beneficiaries. The payment is not counted as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility for SSI or the amount of the SSI payment.\nActions Required of Certain Social Security and SSI Beneficiaries to Automatically Receive Their Payments\nEligible individuals who filed an income tax return for 2018 or 2019, including Social Security and SSI beneficiaries, do not need to take any further action to receive the $1,200 EIP and the $500 payment per qualifying child. However, if a qualifying child is not listed on a 2018 or 2019 income tax return, but will be included on a 2020 tax return, then eligible individuals will generally receive the $500 payment per qualifying child when they file their 2020 income tax return in early 2021.\nSocial Security and SSI beneficiaries who do not have qualifying children, and who did not file a tax return for 2018 or 2019, also are not required to take any further action and are to receive their $1,200 payment by direct deposit, Direct Express debit card, or paper check, just as they would normally receive their monthly benefits. However, beneficiaries with qualifying children, as well as new beneficiaries since January 1, 2020, who did not file an income tax return for 2018 or 2019 will need to take further action to automatically receive all payments for which they are eligible. \nSocial Security and SSI Beneficiaries Who Do Not Have Qualifying Children\nSocial Security and SSI beneficiaries who do not have qualifying children under 17 years old are not required to take any action to receive the EIP. The Treasury Department, Social Security Administration (SSA), IRS, and Bureau of the Fiscal Service have arranged for these beneficiaries to automatically receive the $1,200 EIP. This includes all beneficiaries without qualifying children, regardless of whether or not they filed a tax return for 2018 or 2019.\nSocial Security and SSI Beneficiaries Who Have Qualifying Children and Who Did Not File a Tax Return for 2018 or 2019\nSocial Security Beneficiaries. Social Security beneficiaries who did not file an income tax return for 2018 or 2019 and who have qualifying children are to automatically receive the $1,200 EIP no later than the end of April. However, those beneficiaries need to take further action to automatically receive the $500 payment per qualifying child. On April 20, 2020, the IRS and SSA announced that these beneficiaries need to provide information about qualifying children by noon Eastern time on April 22, 2020, using the special IRS Non-Filers: Enter Payment Info Here tool. On April 24, 2020, the IRS and SSA announced that beneficiaries who missed the April 22 deadline are required to file a 2020 income tax return (in early 2021) to receive the $500 payment per qualifying child. \nSSI Recipients. SSI recipients who did not file an income tax return for 2018 or 2019 and who have qualifying children are to automatically receive the $1,200 EIP by early May. However, these recipients also need to provide information about qualifying children through the special IRS Non-Filers: Enter Payment Info Here tool to receive the $500 payment per qualifying child. On April 24, 2020, the IRS and SSA announced that these recipients need to enter information about qualifying children by May 5, 2020. Otherwise, they would be required to file a 2020 income tax return (in early 2021) to receive the $500 payment per qualifying child. SSA indicated that SSI recipients who enter information about qualifying children by May 5, 2020, will receive both their own $1,200 payment and each qualifying child\u2019s $500 payment either by direct deposit to a bank account or by paper check; the payments will not be issued to a Direct Express debit card. \nNew Social Security and SSI Beneficiaries Since January 1, 2020, Who Did Not File a Tax Return for 2018 or 2019\nAccording to SSA, Social Security and SSI beneficiaries who first started receiving benefits since January 1, 2020, and who did not file an income tax return for 2018 or 2019 will need to use the special IRS Non-Filers: Enter Payment Info Here tool to automatically receive their own $1,200 EIP and the $500 payment per qualifying child. SSA indicated that they may only enter non-Direct Express bank account information to receive the payment by direct deposit, or they may leave bank information blank to receive the payment by paper check. Otherwise, those beneficiaries would be required to file a 2020 income tax return (in early 2021) to receive their payment.\nAdditional Guidance\nFor detailed guidance about various scenarios for Social Security and SSI beneficiaries, see the following resource:\nSSA, \u201cEconomic Impact Payments for Social Security and SSI Recipients \u2013 Steps to Take and Schedule of Payments.\u201d\nFor more guidance, see the following resources:\nIRS, \u201cEconomic Impact Payments,\u201d\nIRS, \u201cEconomic Impact Payment Information Center,\u201d\nIRS, \u201cHow to Use the Tools on IRS.gov to Get Your Economic Impact Payment,\u201d\nIRS, \u201cNon-Filers: Enter Payment Info Here Tool Scenarios,\u201d \nIRS, \u201cWho can get more Economic Impact Payment money for children,\u201d and\nSSA, \u201cSocial Security & Coronavirus Disease (COVID-19).\u201d",
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          "id": 4797,
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          "id": 4799,
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    {
      "source": "EveryCRSReport.com",
      "id": 622751,
      "date": "2020-04-21",
      "retrieved": "2020-04-22T22:13:22.794744",
      "title": "COVID-19 and Direct Payments to Individuals: Economic Impact Payments for Social Security and Supplemental Security Income Beneficiaries",
      "summary": "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) provides emergency relief measures in response to the Coronavirus Disease 2019 (COVID-19) pandemic. Section 2201 of the CARES Act provides recovery rebates for most individuals, structured as automatically advanced tax credits disbursed by the Treasury Department. The Internal Revenue Service (IRS) refers to the payments made in 2020 as economic impact payments. (These payments are also known as \u201cstimulus checks\u201d or \u201cstimulus payments.\u201d) This Insight addresses the economic impact payments from the perspective of Social Security and Supplemental Security Income (SSI) beneficiaries.\nOverview of Economic Impact Payments\nEligible individuals can receive an economic impact payment of $1,200 per person ($2,400 for married joint filers) via direct deposit or a check by mail. Eligible individuals can also receive an additional $500 for each eligible child under 17 years old who qualifies for the child tax credit. \nThe economic impact payment is reduced by $5 for every $100 of adjusted gross income (AGI) above $75,000 for individuals, $112,500 for heads of households, and $150,000 for married joint filers. Consequently, it is not payable to individuals (with no eligible children) with AGI above $99,000 or married joint filers (with no eligible children) with AGI above $198,000. A married couple with two eligible children is ineligible for an economic impact payment with AGI above $218,000.\nNonresident aliens, individuals who could be claimed as a dependent by another taxpayer, and estates or trusts are ineligible for the economic impact payment. Taxpayers must provide a Social Security number (SSN) for themselves, their spouse (if married filing jointly), and any child for whom they claim the $500 child payment, with some exceptions for adopted children and military families.\nThe economic impact payment is automatically advanced to eligible individuals in 2020 based on their 2019 federal income tax return. For eligible individuals who did not file a 2019 return, the payment is automatically advanced based on 2018 return information. For eligible individuals who were Social Security or Railroad Retirement beneficiaries in 2019 and who were not required to file a federal tax return because their incomes were below the filing threshold, the law permits the IRS to automatically advance the $1,200 payment using the information from their 2019 Social Security Benefit Statement or Railroad Retirement Benefit Statement. \nThe economic impact payment is not subject to federal income tax. The payment is not treated as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility or assistance amount under any federally funded public program. Receiving an economic impact payment in 2020 does not affect a taxpayer\u2019s 2020 income tax liability or tax refund.\nEligibility for Social Security and SSI Beneficiaries\nAll Social Security beneficiaries\u2014retired workers, disabled workers, eligible family members, and survivors\u2014and SSI recipients are eligible for the economic impact payment unless they are claimed as a dependent on a taxpayer\u2019s return or do not meet the other eligibility requirements. The term Social Security beneficiaries includes Social Security Disability Insurance (SSDI) beneficiaries. The payment is not counted as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility for SSI or the amount of the SSI payment.\nActions Required of Certain Social Security and SSI Beneficiaries to Automatically Receive the Payments\nEligible individuals who filed an income tax return for 2018 or 2019, including Social Security and SSI beneficiaries, do not need to take any further action to receive the $1,200 economic impact payment and the $500 payment per qualifying child on the applicable tax return. Social Security and SSI beneficiaries who do not have dependent children, and who did not file a tax return for 2018 or 2019, also are not required to take any further action and are to receive their $1,200 payment by direct deposit, Direct Express debit card, or paper check, just as they would normally receive their monthly benefits. However, beneficiaries with qualifying children, as well as new beneficiaries since January 1, 2020, who did not file an income tax return for 2018 or 2019 will need to take further action to automatically receive all payments for which they are eligible. \nSocial Security and SSI Beneficiaries Who Do Not Have Qualifying Children\nSocial Security and SSI beneficiaries who do not have qualifying children under 17 years old are not required to take any action to receive the economic impact payment. The Treasury Department, Social Security Administration (SSA), IRS, and Bureau of the Fiscal Service have arranged for these beneficiaries to automatically receive the $1,200 economic impact payment. This includes all beneficiaries without qualifying children, regardless of whether or not they filed a tax return for 2018 or 2019.\nBeneficiaries Who Have Qualifying Children and Who Did Not File a Tax Return for 2018 or 2019\nSocial Security Beneficiaries. Social Security beneficiaries who did not file an income tax return for 2018 or 2019 and who have qualifying children under 17 years old are to automatically receive the $1,200 economic impact payment no later than the end of April. However, those beneficiaries need to take further action to automatically receive the $500 payment per qualifying child. On April 20, 2020, the IRS and SSA announced that these beneficiaries need to provide dependent information by noon Eastern time on April 22, 2020, using the special IRS Non-Filers: Enter Payment Info Here tool. Beneficiaries who miss the April 22 deadline would be required to file a 2020 income tax return (in early 2021) to receive the $500 payment per qualifying child. In general, some Social Security beneficiaries are not required to file a federal income tax return because their gross income is less than the filing requirement (generally, the standard deduction amount).\nSSI Recipients. SSI recipients who did not file an income tax return for 2018 or 2019 and who have qualifying children under 17 years old also need to provide dependent information through the special IRS Non-Filers: Enter Payment Info Here tool. However, those recipients have some additional time beyond April 22 to enter their information. Economic impact payments are expected to be issued to SSI recipients by early May. Nonetheless, IRS recommends providing dependent information as soon as possible. Otherwise, SSI recipients would be required to file a 2020 income tax return (in early 2021) to receive the $500 payment per qualifying child. In general, many SSI recipients are not required to file a federal income tax return. SSI payments are not considered gross income for federal tax purposes under a limited general welfare exclusion.\nNew Social Security or SSI Beneficiaries Since January 1, 2020, Who Did Not File a Tax Return for 2018 or 2019\nSocial Security and SSI beneficiaries who first started receiving benefits since January 1, 2020, and who did not file an income tax return for 2018 or 2019 will need to use the special IRS Non-Filers: Enter Payment Info Here tool to automatically receive their economic impact payment. Otherwise, those beneficiaries will be required to file a 2020 income tax return (in early 2021) to receive their payment.\nAdditional Guidance\nFor additional guidance, see the following resources:\nIRS, \u201cEconomic Impact Payments,\u201d\nIRS, \u201cEconomic Impact Payment Information Center,\u201d\nIRS, \u201cHow to Use the Tools on IRS.gov to Get Your Economic Impact Payment,\u201d\nIRS, \u201cNon-Filers: Enter Payment Info Here Tool Scenarios,\u201d and\nSSA, \u201cSocial Security & Coronavirus Disease (COVID-19).\u201d",
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          "id": 4799,
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      "source": "EveryCRSReport.com",
      "id": 621618,
      "date": "2020-04-02",
      "retrieved": "2020-04-02T22:18:00.688151",
      "title": "COVID-19 and Direct Payments to Individuals: Will Social Security and Supplemental Security Income Beneficiaries Receive the Recovery Rebate in the CARES Act?",
      "summary": "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) provides emergency relief measures in response to the Coronavirus Disease 2019 (COVID-19) pandemic. Section 2201 of the CARES Act provides recovery rebates, also known as Economic Impact Payments, for most individuals, structured as automatically advanced tax credits to be disbursed by the Treasury Department. This Insight addresses the recovery rebates from the perspective of Social Security and Supplemental Security Income (SSI) beneficiaries.\nOverview of the Recovery Rebates\nEligible individuals can receive a recovery rebate of $1,200 per person ($2,400 for married joint filers) as an automatically advanced credit against their 2020 federal income tax liability via direct deposit or a check by mail. Eligible individuals can also receive an additional $500 for each eligible child under 17 years old who qualifies for the child tax credit. \nThe recovery rebate is reduced by $5 for every $100 of adjusted gross income (AGI) above $75,000 for individuals, $112,500 for heads of households, and $150,000 for married joint filers. Consequently, the rebate is not payable to individuals (with no eligible children) with AGI above $99,000 or married joint filers (with no eligible children) with AGI above $198,000. A married couple with two eligible children is ineligible for the rebate with AGI above $218,000.\nThe recovery rebate is to be automatically advanced to eligible individuals in 2020 based on their 2019 federal income tax return. For eligible individuals who did not file a 2019 return, the rebate is to be automatically advanced based on 2018 return information. For eligible individuals who were Social Security or Railroad Retirement beneficiaries in 2019 and who were not required to file a federal tax return because their incomes were below the filing threshold, the law permits the Internal Revenue Service (IRS) to automatically advance the rebate using the information from their 2019 Social Security Benefit Statement or Railroad Retirement Benefit Statement (discussed below). \nNonresident aliens, individuals who could be claimed as a dependent by another taxpayer, and estates or trusts are ineligible for the recovery rebate. Taxpayers must provide a Social Security number (SSN) for themselves, their spouse (if married filing jointly), and any child for whom they claim the $500 child credit, with some exceptions for adopted children and military families.\nThe recovery rebate is not subject to federal income tax. As with any tax refund under current law, the rebate is not treated as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility or assistance amount under any federally funded public program.\nRebates for Social Security Beneficiaries and the Social Security Benefit Statement (Form SSA-1099)\nAll Social Security beneficiaries\u2014retired workers, disabled workers, eligible family members, and survivors\u2014are eligible for the recovery rebate unless they are claimed as a dependent on a taxpayer\u2019s return or do not meet the other eligibility requirements. (The term Social Security beneficiaries includes Social Security Disability Insurance [SSDI] beneficiaries.)\nFor eligible Social Security beneficiaries who filed a federal income tax return for 2018 or 2019, the rebate is to be automatically advanced to them in 2020 using the information from their last return. \nSome Social Security beneficiaries are not required to file a federal income tax return because their gross income is less than the filing requirement (generally, the standard deduction amount). A 2017 study found that 34% of nonfilers in 2006 were aged 65 or older and 90% of nonfilers aged 65 or older had Social Security income. For those eligible Social Security beneficiaries who did not file a tax return for 2018 or 2019 and who received Social Security benefits in 2019, the CARES Act permits the IRS to automatically advance the rebate using the information from their 2019 Social Security Benefit Statement (Form SSA-1099). All Social Security beneficiaries receive Form SSA-1099, including those who concurrently receive Social Security and SSI benefits. It shows the total amount of Social Security benefits received in the previous year. \nEligible Social Security beneficiaries who did not file a 2018 or 2019 tax return and who do not qualify for the 2019 Form SSA-1099 option (e.g., they became entitled to Social Security benefits in 2020) would need to subsequently file a tax return to receive the rebate. \nRebates for SSI Recipients\nAll SSI recipients are eligible for the recovery rebate unless they are claimed as a dependent on a taxpayer\u2019s return or do not meet the other eligibility requirements. The rebate is not counted as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility for SSI or the amount of the SSI payment.\nFor eligible SSI recipients who filed a federal income tax return for 2018 or 2019, the rebate is to be automatically advanced to them in 2020. \nMany SSI recipients are not required to file a federal income tax return. SSI payments, as well as payments from analogous social benefit programs (i.e., programs based on need), are not considered gross income for federal tax purposes under a limited general welfare exclusion. A 2017 study found that 11% of nonfilers in 2006 had SSI income, compared with 1% of filers. For those eligible SSI recipients who did not file a federal income tax return for 2018 or 2019 and who concurrently received Social Security benefits in 2019, the CARES Act permits the IRS to automatically advance the rebate using the information from their 2019 Form SSA-1099. (Form SSA-1099 is not provided to SSI-only recipients.) \nEligible SSI recipients who did not file a tax return for 2018 or 2019 and who do not qualify for the 2019 Form SSA-1099 option (e.g., they did not receive Social Security benefits in 2019) would need to subsequently file a tax return to receive the rebate.\nGuidance and Outreach\nInitially, IRS guidance stated that people who do not normally file a tax return \u201cwill need to file a simple tax return\u201d to receive the recovery rebate. This language suggested that Social Security beneficiaries who did not file a recent tax return and who received a 2019 Form SSA-1099 would need to subsequently file a tax return to receive the rebate. \nAfter some lawmakers expressed concern that this approach would disadvantage certain vulnerable groups, the Treasury Department later announced that it would use the information from the Form SSA-1099 to automatically issue the rebate to Social Security beneficiaries who did not file a tax return for 2018 or 2019. However, IRS will not be able to make payments for dependents (eligible children) at this time based on the Form SSA-1099. IRS guidance issued on April 1 states,\nThe IRS will use the information on the Form SSA-1099 or Form RRB-1099 to generate Economic Impact Payments to recipients of benefits reflected in the Form SSA-1099 or Form RRB-1099 who are not required to file a tax return and did not file a return for 2019 or 2019. This includes senior citizens, Social Security recipients and railroad retirees who are not otherwise required to file a tax return. \nSince the IRS would not have information regarding any dependents for these people, each person would receive $1,200 per person, without the additional amount for any dependents at this time.\nIn addition, the CARES Act requires the Treasury Department and the Social Security Administration (SSA) to provide information to the public regarding the availability of the recovery rebate, including information for individuals who may not have filed a tax return for 2018 or 2019. SSA announced that it would share data on SSI recipients who do not receive a Form SSA-1099 with the Treasury Department \u201cto notify potentially eligible individuals and provide necessary materials to apply for the payment.\u201d \nIn general, the IRS is encouraging anyone who has not yet filed a tax return for 2018 or 2019 to file a simple tax return as soon as possible and to include direct deposit banking information on the return.",
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          "id": 4797,
          "name": "Cash Assistance"
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          "id": 4799,
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    {
      "source": "EveryCRSReport.com",
      "id": 621448,
      "date": "2020-04-01",
      "retrieved": "2020-04-01T22:08:28.234157",
      "title": "COVID-19 and Direct Payments to Individuals: Will Social Security and Supplemental Security Income Beneficiaries Receive the Recovery Rebate in the CARES Act?",
      "summary": "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) provides emergency relief measures in response to the Coronavirus Disease 2019 (COVID-19) pandemic. Section 2201 of the CARES Act provides recovery rebates for most individuals, structured as automatically advanced tax credits to be disbursed by the Treasury Department. This Insight addresses the recovery rebates from the perspective of Social Security and Supplemental Security Income (SSI) beneficiaries.\nOverview of the Recovery Rebates\nEligible individuals can receive a recovery rebate of $1,200 per person ($2,400 for married joint filers) as an automatically advanced credit against their 2020 federal income tax liability via direct deposit or a check by mail. Eligible individuals can also receive an additional $500 for each eligible child under 17 years old who qualifies for the child tax credit. \nThe recovery rebate is reduced by $5 for every $100 of adjusted gross income (AGI) above $75,000 for individuals, $112,500 for heads of households, and $150,000 for married joint filers. Consequently, the rebate is not payable to individuals (with no eligible children) with AGI above $99,000 or married joint filers (with no eligible children) with AGI above $198,000. A married couple with two eligible children is ineligible for the rebate with AGI above $218,000.\nThe recovery rebate is to be automatically advanced to eligible individuals in 2020 based on their 2019 federal income tax return. For eligible individuals who did not file a 2019 return, the rebate is to be automatically advanced based on 2018 return information. For eligible individuals who were Social Security or Railroad Retirement beneficiaries in 2019 and who were not required to file a federal tax return because their incomes were below the filing threshold, the law permits a 2019 Social Security Benefit Statement or Railroad Retirement Benefit Statement to be used instead (discussed below). \nNonresident aliens, individuals who could be claimed as a dependent by another taxpayer, and estates or trusts are ineligible for the recovery rebate. Taxpayers must provide a Social Security number (SSN) for themselves, their spouse (if married filing jointly), and any child for whom they claim the $500 child credit, with some exceptions for adopted children and military families.\nThe recovery rebate is not subject to federal income tax. As with any tax refund under current law, the rebate is not treated as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility or assistance amount under any federally funded public program.\nRebates for Social Security Beneficiaries and the Social Security Benefit Statement (Form SSA-1099)\nAll Social Security beneficiaries\u2014retired workers, disabled workers, eligible family members, and survivors\u2014are eligible for the recovery rebate unless they are claimed as a dependent on a taxpayer\u2019s return or do not meet the other eligibility requirements. (The term Social Security beneficiaries includes Social Security Disability Insurance [SSDI] beneficiaries.)\nFor eligible Social Security beneficiaries who filed a federal income tax return for 2018 or 2019, the rebate is to be automatically advanced to them in 2020 using the information from their last return. For those eligible Social Security beneficiaries who did not file a tax return for 2018 or 2019 and who received Social Security benefits in 2019, the CARES Act permits the Internal Revenue Service (IRS) to use the information from their 2019 Social Security Benefit Statement (Form SSA-1099) instead. All Social Security beneficiaries receive Form SSA-1099, including those who concurrently receive Social Security and SSI benefits. It shows the total amount of Social Security benefits received in the previous year. \nSome Social Security beneficiaries are not required to file a federal income tax return because their gross income is less than the filing requirement (generally, the standard deduction amount). A 2017 study found that 34% of nonfilers in 2006 were aged 65 or older and 90% of nonfilers aged 65 or older had Social Security income. For these individuals, the intent of the CARES Act is that the information from their 2019 Form SSA-1099 is to be used to advance the recovery rebate. Eligible Social Security beneficiaries who did not file a 2018 or 2019 tax return and who do not qualify for the 2019 Form SSA-1099 option (e.g., they became entitled to Social Security benefits in 2020) would need to actively file a tax return to receive the rebate. \nAt this time, it is unclear how exactly the IRS would implement the 2019 Form SSA-1099 option specified in the CARES Act. Form SSA-1099 does not include information on filing status, dependents, or AGI, which as noted earlier, are used to determine eligibility for the rebate as well as the payment amount. As such, using the 2019 Form SSA-1099 option will likely be addressed in forthcoming IRS guidance.\nRebates for SSI Recipients\nAll SSI recipients are eligible for the recovery rebate unless they are claimed as a dependent on a taxpayer\u2019s return or do not meet the other eligibility requirements. The rebate is not counted as income, or as a resource for a 12-month period, in determining an individual\u2019s eligibility for SSI or the amount of the SSI payment.\nFor eligible SSI recipients who filed a federal income tax return for 2018 or 2019, the rebate is to be automatically advanced to them in 2020. For those eligible SSI recipients who did not file a federal income tax return for 2018 or 2019 and who concurrently received Social Security benefits in 2019, the CARES Act permits the IRS to use the information from their 2019 Form SSA-1099 instead, subject to the uncertainties described above. (Form SSA-1099 is not provided to SSI-only recipients.) \nMany SSI recipients are not required to file a federal income tax return. SSI payments, as well as payments from analogous social benefit programs (i.e., programs based on need), are not considered gross income for federal tax purposes under a limited general welfare exclusion. A 2017 study found that 11% of nonfilers in 2006 had SSI income, compared with 1% of filers. Eligible SSI recipients who did not file a tax return for 2018 or 2019 and who do not qualify for the 2019 Form SSA-1099 option (e.g., they did not receive Social Security benefits in 2019) would need to actively file a tax return to receive the rebate.\nGuidance and Outreach\nThe IRS is encouraging anyone who has not yet filed a tax return for 2018 or 2019 to file a simple tax return as soon as possible to receive the rebate. In addition, the CARES Act requires the Treasury Department and the Social Security Administration to provide information to the public regarding the availability of the recovery rebate, including information for individuals who may not have filed a tax return for 2018 or 2019.",
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        {
          "source": "IBCList",
          "id": 4796,
          "name": "Social Security"
        },
        {
          "source": "IBCList",
          "id": 4797,
          "name": "Cash Assistance"
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          "id": 4799,
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    {
      "source": "EveryCRSReport.com",
      "id": 621201,
      "date": "2020-03-27",
      "retrieved": "2020-03-28T22:00:58.938145",
      "title": "COVID-19 and the Recovery Rebates in the CARES Act: Social Security and Supplemental Security Income Beneficiaries",
      "summary": "The Coronavirus Aid, Relief, and Economic Security (CARES) Act, provides emergency relief measures in response to the Coronavirus Disease 2019 (COVID-19) pandemic. Section 2201 of the CARES Act provides recovery rebates for most individuals, structured as automatically advanced tax credits to be disbursed by the Treasury Department. This Insight addresses the recovery rebates from the perspective of Social Security and Supplemental Security Income (SSI) beneficiaries.\nSocial Security and SSI\nSocial Security, or Old Age, Survivors, and Disability Insurance, provides monthly cash benefits to insured retired or disabled workers and their family members and to the family members of insured deceased workers. In February 2020, nearly 64.4 million individuals received Social Security benefits, including 48.5 million retired workers and family members, 9.9 million disabled workers and family members, and 5.9 million survivors of deceased workers.\nSSI is a federal assistance program that provides monthly cash payments to aged, blind, or disabled individuals (including blind or disabled children) who have limited assets and little or no Social Security or other income. In February 2020, almost 8.1 million individuals received SSI payments, including 1.1 million children under 18 years old, 4.6 million individuals aged 18-64, and 2.3 million individuals aged 65 or older.\nSocial Security beneficiaries with low Social Security benefits may receive a partial SSI payment if they have other income and assets within prescribed limits and meet certain other requirements. In February 2020, one-third of SSI recipients (2.7 million individuals) received both SSI and Social Security benefits.\nRecovery Rebates\nEligible individuals are to receive a recovery rebate of $1,200 per person ($2,400 for married joint filers) as an automatically advanced credit against their 2020 federal income tax liability via direct deposit or a check by mail. Eligible individuals are to receive an additional $500 for each eligible child under 17 years old who qualifies for the child tax credit. \nThe recovery rebate is reduced by $5 for every $100 of adjusted gross income (AGI) above $75,000 for individuals, $112,500 for heads of households, and $150,000 for married joint filers. Consequently, the rebate is not payable to individuals (with no eligible children) with AGI above $99,000 or married joint filers (with no eligible children) with AGI above $198,000. A married couple with two eligible children is ineligible for the rebate with AGI above $218,000.\nThe recovery rebate is to be automatically advanced to households in 2020 based on their 2019 federal income tax return. For households that had not filed a 2019 return, the rebate is to be automatically advanced based on 2018 return information. For eligible individuals who were Social Security or Railroad Retirement beneficiaries and who had incomes low enough to not require a 2019 or 2018 return, a 2019 Social Security Benefit Statement or Railroad Retirement Benefit Statement is to be used. The rebate is not subject to federal income tax.\nNonresident aliens, individuals who could be claimed as a dependent by another taxpayer, and estates or trusts are ineligible for the recovery rebate. Taxpayers who do not have a Social Security number for themselves, their spouse (if married filing jointly), and their dependent children also are ineligible (with certain limited exceptions).\nRebates for Social Security Beneficiaries and the Social Security Benefit Statement (SSA-1099)\nSome Social Security beneficiaries are not required to file a federal income tax return because their gross income is less than the standard deduction amount. A 2017 study found that 34% of nonfilers in 2006 were aged 65 or older and 90% of nonfilers aged 65 or older had Social Security income. For these individuals, information from the 2019 Social Security Benefit Statement (SSA-1099) is to be used to advance the recovery rebate. Thus, Social Security beneficiaries\u2014retired workers, disabled workers, eligible family members, and survivors\u2014who did not file a federal income tax return for 2018 or 2019 are to receive the rebate, provided they meet the other eligibility requirements. A Social Security beneficiary who is claimed as a dependent on a taxpayer\u2019s return is ineligible for the rebate. \nAll Social Security beneficiaries receive Form SSA-1099, including those who concurrently receive Social Security and SSI benefits. (Form SSA-1099 is not provided to SSI-only recipients.) It shows the total amount of Social Security benefits received in the previous year. Individuals may request a replacement copy of their Form SSA-1099 using their online my Social Security account. \nRebates for Nonfilers, Including SSI Recipients\nIn general, individuals who did not file a federal income tax return for 2018 or 2019 and who did not receive Form SSA-1099 are ineligible for the recovery rebate in 2020. \nMany SSI recipients are not required to file a federal income tax return. SSI payments, as well as payments from analogous social benefit programs (i.e., programs based on need), are not considered gross income for federal tax purposes under a limited general welfare exclusion. A 2017 study found that 11% of nonfilers in 2006 had SSI income, compared with 1% of filers. \nSSI recipients who did not file a federal income tax return for 2018 or 2019 and who did not concurrently receive Social Security benefits (i.e., did not receive Form SSA-1099) are not to receive the recovery rebate in 2020. Such individuals are to receive the rebate if they subsequently file a 2019 tax return (the filing date has been extended to July 15) or file a 2020 tax return in 2021. An SSI recipient who is claimed as a dependent on a taxpayer\u2019s return is ineligible for the rebate.\nThe Internal Revenue Service is encouraging anyone who has not filed a federal income tax return for 2018 or a previous year to act now. The CARES Act requires the Treasury Department and the Social Security Administration to provide information regarding the availability of the recovery rebate, including information for individuals who may not have filed a tax return for 2018 or 2019.\nAs with any tax refund, the recovery rebate is not countable as income or resources for a 12-month period in determining eligibility for, or the amount of assistance provided by, any federal program, such as SSI, or any state or local program financed in whole or in part with federal funds.",
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