The $1,400 stimulus payment, authorized in March 2021 under the American Rescue Plan, marked the last of three federal disbursements to mitigate the economic impact of the pandemic. It was aimed at individuals and families, and consisted of a maximum amount that reached up to $5,600 per household (that met the defined requirements), with a total cost of $814 billion. Their distribution depended on income thresholds and dependent status.
The window to claim the Recovery Rebate Credit—a mechanism to recover missed payments—closed on April 15, 2025. According to the IRS, the unclaimed funds became the property of the US Treasury, with no appeal options. This period was extended three years from the original expiration of the 2021 returns (April 18, 2022), considering adjustments for holidays.
$2.4 billion in automatic payments for those who claimed their stimulus payment
Economic Impact Payments began in 2020 with the CARES Act ($1,200 per adult), continued in December 2020 ($600), and culminated in 2021 with $1,400. Although most received the funds automatically, the closing of the loan marks the end of a program that injected $814 billion into the US economy.
In December 2024, the IRS began an operation to distribute $2.4 billion to one million taxpayers who, having filed their 2021 taxes, failed to claim the credit. Deposits were made in January 2025 using bank details from 2023 returns or via physical checks. The criteria included empty fields or fields with a value of $0 in the credit.
Those who did not file taxes in 2021, even if they had non-taxable income, lost access to the stimulus. The IRS reiterated that filing was mandatory to qualify for the credit. It is estimated that thousands did not act due to confusion about eligibility or ignorance of requirements. Following closure, there are no legal mechanisms to recover these funds.
Some specific groups can still claim the stimulus check
Only small groups, such as military personnel in conflict zones, could access exceptional extensions. However, the IRS has not announced any general expansions. Experts emphasize that April 15, 2025 was a “rigid” date, with no room for subsequent claims, as established in the tax law.
Full payment required a maximum adjusted gross income (AGI) of $75,000 for individuals and $150,000 for couples. The amount decreased progressively, ending at $80,000 and $160,000, respectively. Qualified dependents—children under 17 or relatives—activated additional payments, maximizing support for large families.
The agency issued notices such as Form 1444-C and Letter 6475 to inform taxpayers. At the same time, it warned about scams that pretended to offer payments through unsolicited messages. Additionally, he recalled that only legitimate statements—not calls or emails—were valid channels to manage credit.
Those who filed 2021 returns with credit errors had the option to correct them using Form 1040-X, but only until April 15, 2025. After this date, even the amendments are invalid to claim the stimulus. The IRS emphasized that the law does not allow exceptions, definitively closing the process.