The IRS closed the filing window on the $1,400 stimulus payment on June 16, 2025, closing out a three-year window during which eligible Americans could qualify for this Economic Impact Payment for COVID-19 pandemic relief. Many Americans who were late in filing their tax returns by April 15, 2025, have now lost all hope of qualifying for this payment, with no chance for late filing or appeals left.
What was the $1,400 stimulus check?
The $1,400 stimulus check was one of the third round of Economic Impact Payments made by the federal government to help individuals and families with cash assistance amid the COVID-19 pandemic. It was aimed at individuals who lost jobs, had their businesses shut down, or were faced with financial difficulties. The payment was made as a refundable tax credit in the form of the Recovery Rebate Credit on 2021 tax returns.
Deadline and why it matters
The most critical deadline to get the $1,400 stimulus check was April 15, 2025, which was also tax filing day for the 2021 tax year. Taxpayers needed to file their 2021 tax return by or on this day in case they had not received the full stimulus payment and wanted to claim the Recovery Rebate Credit. Importantly, time-to-file extensions did not provide time to claim this credit.
For those who were late, the IRS will not process late claims or appeals. Unclaimed money goes to the U.S. Treasury and is not rolled over or redistributed. This exclusion has cost millions of deserving Americans who were late these payments irretrievably.
Who was eligible for the $1,400 stimulus check
Eligibility was determined mainly by 2021 tax year earnings and filing status:
- Single filers with an adjusted gross income (AGI) of $75,000 or less were eligible for the full $1,400.
- Joint filers with combined AGI of $150,000 or less were eligible for up to $2,800.
- Payment phased out entirely at 80,000 AGI for single filers and 160,000 for joint filers.
- All dependents of all ages were eligible for $1,400 per dependent.
Individuals who didn’t get the full Economic Impact Payments in 2021 or didn’t report the Recovery Rebate Credit on their 2021 return were able to claim the credit by filing their return on time.
Why did millions miss out?
Even with automatic payments and IRS contact, more than 1 million eligible taxpayers failed to file their 2021 tax return or claim the Recovery Rebate Credit by the deadline. The reasons are ignorance, confusion regarding eligibility, or not filing taxes at all.
The IRS automatically paid individuals who reported but did not claim the credit, issuing around $2.4 billion in late payments in late 2024 and early 2025. Individuals who never filed their tax returns for 2021 by April 15, 2025, missed out on receiving these payments.
What happens now?
With the June 16, 2025 deadline, the IRS shut down all claim processing for the $1,400 stimulus payment. Taxpayers who were late cannot file corrected returns or get late if they want to receive the credit.
The stimulus money that hasn’t been claimed will be kept by the U.S. Treasury and will not be reallocated. The IRS still urges taxpayers to file on time in the future so that they won’t lose credits and refunds.
