Second Stimulus Check Calculator
The second round of stimulus payments was authorized by the Consolidated Appropriations Act, 2021, signed into law on December 27, 2020. Eligible individuals receive up to $600, married couples up to $1,200, and each qualifying child dependent under age 17 adds another $600. Enter your 2019 filing status, adjusted gross income, and number of qualifying dependents below to see exactly how much you should have received.
What was the second stimulus check?
The second economic impact payment was authorized by the Consolidated Appropriations Act, 2021, a $900 billion relief package signed into law on December 27, 2020. It provided direct payments of $600 per eligible adult and $600 per qualifying child dependent under age 17. The IRS began distributing payments in late December 2020 and into January 2021 via direct deposit, paper check, or prepaid debit card. Payments were based on 2019 tax returns (or 2020 returns if already filed), and were structured similarly to the first stimulus check from the CARES Act but at a lower dollar amount.
Who was eligible and how did the phase-out work?
Single filers with a 2019 AGI of $75,000 or less received the full $600. Married couples filing jointly received $1,200 at an AGI of $150,000 or less. Heads of household received $600 at an AGI of $112,500 or less. Above those thresholds, the payment was reduced by $5 for every $100 of additional income. A single filer with an AGI of $80,000 would see a reduction of ($80,000 - $75,000) x 5% = $250, leaving a payment of $350. At $87,000, the full adult payment phased out. Married filers phased out at $174,000, and heads of household at $124,500. Adult dependents (such as college students or elderly parents) did not add to the payment under this bill, unlike the HEROES Act proposal.
Mixed-status households and special cases
Under the original $900 billion bill, mixed-status households where one spouse lacked a Social Security Number were generally limited to a $600 payment rather than the full $1,200. Active-duty military members in mixed-status marriages were an exception and could receive the full $1,200. Social Security retirement beneficiaries, SSI recipients, Railroad Retirement Board beneficiaries, and VA beneficiaries who did not file 2019 taxes received automatic payments based on their benefit information. Non-resident aliens and individuals without a valid Social Security Number were not eligible.
Recovery Rebate Credit if you did not receive your full payment
If you did not receive a second stimulus payment, or received less than the amount you were entitled to (because your 2020 income was lower, you had a new baby, or you were left out of automatic payments), you could claim the Recovery Rebate Credit on your 2020 Form 1040. The credit is calculated the same way as the stimulus payment and appears as a refundable credit on line 30 of the 2020 1040, meaning it can increase your refund or reduce what you owe. The deadline to file and claim this credit was extended, but for most filers the window to claim a 2020 credit has now passed.
Second stimulus check income thresholds
| Filing status | Full payment amount | Phase-out starts | Phase-out ends (zero payment) | Per dependent child |
|---|---|---|---|---|
| Single | $600 | $75,000 | $87,000 | +$600 |
| Head of Household | $600 | $112,500 | $124,500 | +$600 |
| Married Filing Jointly | $1,200 | $150,000 | $174,000 | +$600 |
| Mixed-status couple (one SSN) | $600 | $75,000 | $87,000 | +$600 |
Phase-out begins above the lower threshold. Payment reaches zero at the upper cutoff. Amounts as enacted in the Consolidated Appropriations Act, 2021.
Frequently asked questions
What was the maximum second stimulus check payment?
The maximum payment for a single person with no dependents was $600. A married couple with no dependents received up to $1,200. Each qualifying child dependent under age 17 added another $600, so a family of four (two adults, two children) could receive up to $2,400.
What income is used to calculate the second stimulus check?
The IRS used adjusted gross income (AGI) from your most recent tax return - either 2019 if already on file, or 2020 if you filed early. AGI is your total income minus above-the-line deductions (like contributions to a traditional IRA or student loan interest). It is reported on line 8b of the 2019 Form 1040, or line 11 of the 2020 Form 1040.
Do adult dependents count for the second stimulus check?
No. Unlike the first stimulus payment (which also excluded adult dependents), and unlike the third stimulus check (which included all dependents regardless of age), the second stimulus check only added $600 for child dependents under age 17. College students, elderly parents, and other adult dependents did not generate an additional payment.
Is the second stimulus check taxable income?
No. The second stimulus check was structured as a refundable tax credit for tax year 2020. It is not considered taxable income and does not need to be reported on your tax return. Receiving it does not reduce your refund or increase your taxes owed for 2020 or any future year.
What if I made too much in 2019 but less in 2020 - can I still get a payment?
Yes. If your 2019 AGI exceeded the phase-out threshold but your 2020 AGI would have qualified you for a full or partial payment, you can claim the Recovery Rebate Credit on your 2020 tax return. The credit is calculated based on your 2020 income and the formula above. The IRS does not reclaim payments made based on 2019 income if your 2020 income turned out to be higher.
How does the second stimulus check differ from the first?
The first stimulus check (CARES Act, March 2020) paid $1,200 per eligible adult and $500 per qualifying child under 17. The second check (CAA 2021, December 2020) paid $600 per adult and $600 per child under 17. The adult phase-out thresholds were the same ($75,000 single, $150,000 married, $112,500 HoH), but the payment reached zero at a lower income because the base amount was smaller. A third stimulus check of $1,400 per person including adult dependents was authorized in March 2021 under the American Rescue Plan.