I had not seen that IRS FAQ. The answer to Question F8 does not change my advice to your mother, but according to that answer I was wrong about how the IRS will make the payment if the trace confirms that she never received it.
The IRS answer gives you two options for what to do if you are filing your tax return and do not yet know the results of the payment trace. Either option will work. I am telling you to use option 1 because option 2 delays the processing of the tax return, as the IRS answer says.
What the IRS answer says is that, if she uses option 1 and files her tax return without the Recovery Rebate Credit, and the trace confirms that she did not receive the payment, the IRS will automatically adjust her tax return to give her the Recovery Rebate Credit, and then send her an additional refund for the credit. In any case, she will not have to amend her tax return or take any other action. The IRS will adjust her tax return for her, and send the payment without any further action on her part.
At this point your mother is not likely to get the results of the trace before October 17, so there is no point in waiting to file her tax return. She should file now to avoid any possible last-minute problems.
