BEFORE you amend the return you must undo the credit so your return now reflects the IRS assessment and then amend the return and wait up to a year to have that also rejected.
OR have the IRS reissue the missing payment ...
If your Notice 1444 or 1444-B shows your payment was issued as a direct deposit more than 5 days after the payment date or your online account shows your payment amounts (dates are not provided), your first step is to check with your bank and make sure they didn’t receive a deposit. Do not check with your bank prior to 5 days because they may not have any information.
You should only request a payment trace to track your payment if you received Notice 1444 or Notice 1444-B showing your payments were issued or your online account shows your payment amounts (dates are not provided) and you have not received it within the timeframes below. IRS assistors cannot initiate a payment trace unless it has been:
- 5 days since the deposit date and the bank says it hasn’t received the payment
- 4 weeks since the payment was mailed by check to a standard address for the first EIP
- 6 weeks since the payment was mailed, and you have a forwarding address on file with the local post office
- 9 weeks since the payment was mailed, and you have a foreign address for the first EIP; March 31, 2021 for the second EIP
Note: If you have a foreign address, there may be international service disruptions at the United States Postal Service (USPS) or the foreign country you are in due to the COVID-19 pandemic. See the USPS Service Alerts page and check with your local consulate for more information.
Do not request a payment trace to determine if you were eligible for a payment or to confirm the amount of payment you should have received.
How we process your claim
We’ll process your claim for a missing payment in one of two ways:
- If the check was not cashed, we will reverse your payment and notify you. If you find the original check, you must return it as soon as possible. You will need to claim the 2020 Recovery Rebate Credit on your 2020 tax return to receive credit, if eligible.
- If the check was cashed, the Treasury Department’s Bureau of the Fiscal Service will send you a claim package that includes a copy of the cashed check. Follow the instructions. The Treasury Department’s Bureau of the Fiscal Service will review your claim and the signature on the canceled check before determining whether the payment can be reversed. If reversed, you will need to claim the Recovery Rebate Credit on your 2020 return, if eligible.
Note: If you are filing your 2020 tax return before your trace is complete, do not include the payment amount on line 16 or 19 of the Recovery Rebate Credit Worksheet. You may receive a notice saying your Recovery Rebate Credit was changed, but an adjustment will be made after the trace is complete and it is determined your payment has not been cashed. You will not need to take any additional action to receive the credit.
To start a payment trace:
Form 3911 is Taxpayer Statement Regarding Refund. It's a form that the IRS sends to a taxpayer who has contacted the IRS because they haven't received their refund. The IRS usually includes, with Form 3911, an envelope with the correct return address for the taxpayer to use for sending the completed Form 3911 back to the IRS.
But if the IRS has instructed you to print and mail the form and you don't have that envelope, the form directs the recipient of the form to "Mail it to the Internal Revenue Service center where you would normally file a paper tax return.
Where you file a paper tax return/mail Form 3911 depends on where you live. If you live in Alabama, Florida, Georgia, the Carolinas, or Virginia, mail Form 3911 to the Department of the Treasury, Internal Revenue Service Center, Atlanta GA 3991-0002.
If you live in Kentucky, Louisiana, Mississippi, Tennessee, or Texas, mail to the Department of the Treasury, Internal Revenue Service Center, Austin TX 73301-0002.
If you live in District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, or Vermont, mail to the Department of the Treasury, Internal Revenue Service Center, Andover MA 05501-0002.
If you live in Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, or West Virginia, mail to the Department of the Treasury, Internal Revenue Service Center, Kansas City MO 64999-0002.
If you live in any other state, mail to the Department of the Treasury, Internal Revenue Service Center, Fresno CA 93888-0002.
According to what I reviewed at: http://www.irs.gov/irm/part21/irm_21-004-002r.html, it does appear that they will send you a check after they complete their inquiry.
