IRS FAQ Am I eligible?
Generally, if you are a U.S. citizen or U.S. resident alien, you will receive an Economic Impact Payment of $1,200 ($2,400 for a joint return) if you (and your spouse if filing a joint return) are not a dependent of another taxpayer and have a Social Security number valid for employment and your adjusted gross income (AGI) does not exceed:
- $150,000 if married and filing a joint return
- $112,500 if filing as head of household or
- $75,000 for eligible individuals using any other filing status
Your payment will be reduced by 5% of the amount by which your AGI exceeds the applicable threshold above.
You are not eligible for a payment if any of the following apply to you:
- You may be claimed as a dependent on another taxpayer’s return (for example, a child or student who may be claimed on a parent’s return or a dependent parent who may be claimed on an adult child’s return).
- You do not have a Social Security number that is valid for employment.
- You are a nonresident alien.
The following are also not eligible: a deceased individual or an estate or trust.
Your son would have to claim himself (does not check the box Someone can claim: You as a dependent) on his 2020 Federal tax return. For stimulus payment 1 and stimulus payment 2, he would claim $0 because he did not receive those stimulus payments, you received them.
On your 2020 Federal tax return, you would not claim your son as a dependent. For stimulus payment 1 and stimulus payment 2, you would claim the dollar amounts that you received.
You would not be eligible for any credits or deductions that would have resulted from you claiming your son as a dependent.
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