A24. Eligible individuals who file a joint tax return will receive up to $2,400 and all other eligible individuals will receive up to $1,200. Those with qualifying children will receive up to an additional $500 per qualifying child. A qualifying child is a child who meets the conditions outlined on our Qualifying Child Requirements page.
Eligible individuals don’t need a minimum income for the Payment. However, for higher income individuals, the Payment amount is reduced by 5% of the amount that their adjusted gross income exceeds:
- $150,000 for taxpayers filing a joint return
- $112,500 for taxpayers filing as head of household
- $75,000 for all others
The $1,200 Payment for eligible individuals with no qualifying children ($2,400 for married couples filing a joint return) will be reduced to $0 once adjusted gross income reaches the following thresholds:
- $198,000 for taxpayers filing a joint return
- $136,500 for taxpayers filing as head of household
- $99,000 for all others
Each of these adjusted gross income threshold amounts increases by $10,000 for each additional qualifying child.
For example, because families with one qualifying child receive an additional $500 Payment, their $1,700 Payment ($2,900 for married couples filing a joint return) will be reduced to $0 once adjusted gross income reaches the following thresholds:
- $208,000 for taxpayers filing a joint return
- $146,500 for taxpayers filing as head of household
- $109,000 for all others
Follow examples in How do I calculate my EIP? (PDF) chart to determine your payment amount.
