Taxpayer Advocate can help with stimulus payments

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The Taxpayer Advocate Service will soon help taxpayers with Economic Impact Payment issues in certain situations.

Previously, the IRS did not have a process to resolve EIP cases. “Given … recent changes, TAS will now accept cases for taxpayers whose EIP issues fall within one of the categories described and otherwise meet TAS criteria,” said National Taxpayer Advocate Erin Collins. “This is a welcome change.”

The service begins Aug. 10.

The IRS — though it hasn’t “agreed to resolve all missing EIP issues now,” according to the TAS — has established procedures to correct EIPs for eligible individuals who:

  • Used the non-filer tool and claimed at least one qualifying child but did not receive the qualifying child portion of the EIP.
  • Filed a Form 8379 and did not receive their EIP.
  • Had an EIP based on a 2018 or 2019 return where the IRS adjusted the return for a math error that negatively impacted the original amount of the EIP.
  • Were victims of ID theft and didn’t receive an EIP or didn’t receive the correct EIP amount.
  • Didn’t receive an EIP because they filed a joint return with a deceased or incarcerated spouse.

The TAS will also soon be providing specifics to assist taxpayers in understanding whether their EIP will be corrected now or they will need to wait until they file their 2020 tax return in 2021, as well as more details about whether taxpayers with EIP issues qualify for TAS assistance.

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