The $1,400 stimulus payment, authorised in March 2021 under the American Rescue Plan, was the third and final federal disbursement to mitigate the pandemic’s economic impact. It was intended at people and families, with a maximum of $5,600 per household (that matched the stipulated standards) and a total cost of $814 billion. Their allocation was based on income levels and dependent status.

The time to claim the Recovery Rebate Credit, a tool for recovering missed payments, closed on April 15, 2025. According to the IRS, unclaimed funds become the property of the United States Treasury, with no appeals available. This period was extended three years from the intended expiration date of the 2021 returns (April 18, 2022), with adjustments for vacations.

$2.4 billion in automatic payments to those who claimed their stimulus payments

Economic Impact Payments began in 2020 with the CARES Act ($1,200 per adult), continued in December 2020 ($600), and will conclude in 2021 with $1,400. Although most of the money were automatically disbursed, the loan’s closure marks the end of a program that infused $814 billion into the US economy.

In December 2024, the IRS launched an operation to deliver $2.4 billion to one million taxpayers who did not claim the credit when they submitted their 2021 taxes. Deposits were made in January 2025 utilising bank information from 2023 returns or with physical checks. The criteria includes empty or $0 fields in the credit.

Those who did not submit taxes in 2021, even if they had non-taxable income, were denied access to the stimulus. The IRS reaffirmed that filing was required to qualify for the credit. It is expected that thousands of people did not act because they were unsure of their eligibility or did not understand the conditions. Following closure, there are no legal methods to retrieve these funds.

Certain specific groups can still claim the stimulus check

Only small groups, such as military personnel in conflict zones, could benefit from extraordinary extensions. However, the IRS has not announced any widespread expansions. Experts emphasise that April 15, 2025 was a “rigid” date, with no room for further claims, as specified in tax legislation.

Full payment necessitated a maximum adjusted gross income (AGI) of $75,000 for individuals and $150,000 for couples. The amounts declined gradually, reaching $80,000 and $160,000, respectively. Qualified dependents (children under 17 or relatives) received supplementary payments, maximising support for large families.

To inform taxpayers, the government issued notices such as Form 1444-C and Letter 6475. At the same time, it cautioned against frauds that purported to offer cash via unsolicited texts. Additionally, he recalled that only legitimate statements—not calls or emails—were appropriate ways to manage credit.

Those who filed 2021 returns with credit errors had the option to correct them using Form 1040-X, but only until April 15, 2025. After this date, even modifications to the stimulus claim are invalid. The IRS emphasised that the law does not permit exceptions, thereby ending the process.