The $1,400 Recovery Rebate Credit was provided to individuals who met the eligibility criteria as part of the CARES ACT. To be eligible for the payment, an individual has to be
- US Citizen or US Resident Alien
- Cant be claimed as a dependent on another person's tax return
- Have a SSN Valid for Employment
- Since you stated, she is single then her Adjusted Gross Income cannot be more then $75,000
If she meets the criteria, she is eligible for the $1,400 Recovery Rebate Credit. However, for most individuals this payment was send around March 2021, and only those who did not receive it at that time, are eligible to claim it now. So please verify with her that she did not receive this payment in March or within few months after that in 2021 and if she could verify it with her bank statements. Additionally, if she did receive the payments then, she would have also gotten a Letter 6475 from the IRS in the mail which would have confirmed that she got the payments. This is an important verification which needs to be done, since if she did receive it and now it is being claimed again, this will result in delays since IRS will have to adjust the amounts.
Additionally, there were 2 additional payments issued in 2020 for $1,200 and $600 so if she did not receive those either, then she will have to file the 2020 Tax Return to claim those payments and if she already filed the 2020 Return then she can amend the return to claim those payments if she never got it.
