The IRS will expect you to report the $1,950 as advance payments. To avoid processing delays, on your tax return, it will be necessary to enter what the IRS reported to you.
However, notify the IRS by Form 3911 that the $975 was not received. IRS FAQ states:
My payment was issued but I did not receive it. What can I do?
You can request a payment trace to track your payment if you have not received it within the timeframes below. We will not be able to trace your payment 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
- 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
To start a payment trace, mail or fax a completed Form 3911.
[Edited 02/23/2022 1:51 PM PST]
@hcmetz
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