2020년에 Resident가 된 경우 Recovery Rebate Credit 질문 드립니다

저의 경우 2020년부터 resident가 되었고, 2018년, 2019년은 non resident였기 때문에 stimulus check을 계좌로 받지 못했습니다.

곧 tax season이 되어 준비를 하고 있는데, 저와 같은 경우는 Recovery Rebate Credit에 금액을 기입하면 받을 수 있는 것으로 이해하고 있습니다.

질문은 얼마를 적어야 하느냐인데요, 주변에 물어보면 1차는 해당되지 않고, 2차만 받을 수 있다는 말들이 꽤 있어서요.

그런데 제가 IRS에서 관련 항목을 찾아보면, 1차와 2차를 따로 구분하지 않고 둘 다 받던지 받지 못하던지인것 같아서, 확인차 여쭙니다.

https://www.irs.gov/instructions/i1040gi#idm140228274609312

Recovery Rebate Credit

The recovery rebate credit was paid out to eligible individuals in two rounds of advance payments called economic impact payments. The economic impact payments were based on your 2018 or 2019 tax year information. The recovery rebate credit is figured like the economic impact payments except that the credit eligibility and the credit amount are based on your 2020 tax year information. If you didn’t receive the full amount of the recovery rebate credit as economic impact payments, you may be able to claim the recovery rebate credit on your 2020 Form 1040 or 1040-SR.

Generally, you are eligible to claim the recovery rebate credit if in 2020 you were a U.S. citizen or U.S. resident alien, weren't a dependent of another taxpayer, and have a valid social security number. This includes someone who died in 2020, if you are preparing a return for that person. Use the Recovery Rebate Credit Worksheet to figure the credit, if any, you can claim. For more information on the recovery rebate credit, go to IRS.gov/RRC.

Economic impact payments—EIP 1 and EIP 2. The first round of economic impact payments (EIP 1) was sent out beginning in April 2020, and the second round of economic impact payments (EIP 2) was sent out beginning in late December 2020. You may have received one or both of these payments.

Notice 1444 and Notice 1444-B. You should have received a Notice 1444 from the IRS that shows how much EIP 1 you were issued and a Notice 1444-B that shows how much EIP 2 you were issued (it will take several weeks to receive Notice 1444-B after your EIP 2 has been issued). Have these notices available when you complete the Recovery Rebate Credit Worksheet. If you haven't received Notice 1444 or Notice 1444-B, or you can't locate your notice, you can also go to IRS.gov/Account for the amount(s) to enter on the worksheet.

You may be able to claim the recovery rebate credit only if your economic impact payments are less than your credit. This happens when:

You are eligible but were not issued an EIP 1, an EIP 2, or neither an EIP 1 or EIP 2, or

Your EIP 1 was less than $1,200 ($2,400 if married filing jointly) plus $500 for each qualifying child you had in 2020; or

Your EIP 2 was less than $600 ($1,200 if married filing jointly) plus $600 for each qualifying child you had in 2020.

You don’t qualify for the recovery rebate credit if, for EIP 1:

You received $1,200 plus $500 for each qualifying child you had in 2020, or

You’re filing a joint return for 2020 and together you and your spouse received $2,400 plus $500 for each qualifying child you had in 2020.

And for EIP 2:

You received $600 plus $600 for each qualifying child you had in 2020, or

You’re filing a joint return for 2020 and together you and your spouse received $1,200 plus $600 for each qualifying child you had in 2020.