Free Second Stimulus Check Calculator

After the initial $1,200 Economic Impact Payments sent out under the CARES Act in spring 2020, the pandemic’s lingering economic toll prompted Congress to authorize a second round of direct assistance. In late December 2020, the Consolidated Appropriations Act, 2021 was signed into law, providing a new$900 billion relief package that includes additional stimulus checks. The Second Stimulus Check Calculator (also called the $900 Billion Bill Calculator, Economic Impact Payment Calculator, or Coronavirus Relief Check Calculator) is a free online tool that estimates how much you may receive from this second payment wave.

How the Calculator Works

To get an instant estimate, you need to supply a few details from your 2019 tax return:

• Filing status – single, married filing jointly, or head of household
• Adjusted gross income (AGI) – found on line 8b of your 2019 Form 1040
• Number of child dependents under age 17 – only children under 17 qualify for the additional amount
• Whether you filed a 2019 return – non‑filers may still be eligible through benefit records

The calculator then applies the income thresholds, base amounts, child additions, and phase‑out formula defined in the new bill to present your estimated payment.

Eligibility for the Second Stimulus Payment

Eligibility closely follows the criteria used for the first round. In general, U.S. citizens and resident aliens who filed a 2019 tax return are eligible. Recipients of Social Security (retirement, disability, survivors), Supplemental Security Income (SSI), Railroad Retirement benefits, and Veterans Administration benefits are also covered, even if they did not file a 2019 return. The Treasury can obtain payment‑related data directly from those agencies.

Individuals who do not qualify include:

• Nonresident aliens – anyone who has not passed the green card test or the substantial presence test
• Individuals claimed as dependents on another person’s tax return
• Those with incomes above the phase‑out ceiling for their filing status (though the phase‑out is gradual, not a hard cutoff)

Payment Amounts: Base, Child Additions, and Phase‑Out

The total payment depends on your income level, filing status, and the number of qualifying children under 17. The following table summarises the full‑payment thresholds and base amounts.

Filing Status	Full‑Payment Income Limit	Base Payment	Additional per Child (under 17)
Single	≤ $75,000	$600	$600
Married Joint	≤ $150,000	$1,200	$600
Head of Household	≤ $112,500	$600	$600

If your AGI exceeds the limit for your status, the total payment (base plus child additions) is reduced by 5% of the excess income, i.e., $5 for every$100 above the threshold. This reduction continues until the entire payment reaches zero.

Examples:

1. **Single, no children – AGI $80,000** Excess =$5,000. Reduction = $5,000 × 5$250. Payment = $600 –$250 = $350.

2. Married, two children – combined AGI $160,000** Base =$1,200, child additions = $1,200 → total =$2,400.
   Excess = $10,000. Reduction =$10,000 × 5% = $500. Payment =$2,400 – $500 = **$1,900.

3. Head of household, one child – AGI $120,000** Base =$600, child addition = $600 → total =$1,200.
   Excess = $7,500. Reduction =$7,500 × 5% = $375. Payment =$1,200 – $375 = **$825.

Because the base amount is smaller than in the first round, the payments phase out at lower income levels. For a single person, the full phase‑out occurs at about $87,000 ($75,000 + $600 / 0.05); for a married couple with no children, it occurs at about$174,000 ($150,000 +$1,200 / 0.05). Child additions raise these ceiling amounts because they increase the total payment being reduced.

Special Situations

• Only one spouse has a Social Security number: If a married couple files jointly but only one spouse has a valid SSN, the eligible payment is $600 (instead of$1,200). The $600 per child still applies.
• Non‑filer beneficiaries: If you did not file 2019 taxes but receive Social Security, SSI, Railroad Retirement, or VA benefits, you do not need to take any action. The Treasury will calculate your payment using the data it already has from those agencies.
• Dependents over 17: Like the CARES Act, the new bill only provides the extra $600 for child dependents under age 17. Older dependents (e.g., college students or elderly parents claimed as dependents) do not qualify for an additional amount.

How and When the Payment Is Sent

The IRS will use the bank account information provided on your 2019 tax return to send the payment via direct deposit. If no direct deposit details are on file, a paper check or prepaid debit card will be mailed to the address the agency has on record. According to Treasury officials, direct deposits began appearing within a few weeks after the bill was signed; paper checks followed in subsequent weeks. No separate application or sign‑up is required.

Tax Treatment of the Payment

The stimulus check is an advance payment of a recovery rebate credit, so it is not taxable income. You do not need to report it on your 2020 or 2021 federal tax return, and you will not be required to pay it back as long as you are correctly eligible. If your 2020 income turns out to be significantly lower than your 2019 income—and you therefore would have been entitled to a larger payment—you may claim the additional amount as a credit when you file your 2020 taxes.

Important Reminder

This tool provides an estimate based on the publicly available provisions of the $900 billion stimulus bill. The IRS makes the final payment determination using the information it has on file (generally from your 2019 return). For the most authoritative guidance, consult the official IRS website or a qualified tax professional.