1. What Was the Second Stimulus Check?

The second stimulus check was part of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021, providing up to $600 per eligible individual plus $600 per qualifying child.

2. How the Calculator Works

The calculator uses the following formula:

Where:

• $600 — Base amount per adult
• $500 — Additional amount per dependent
• Phaseout — Reduction based on AGI and filing status

Phaseout Details: The payment is reduced by 5% of AGI above the threshold until completely phased out.

3. Eligibility Criteria

Key Requirements: U.S. citizens or resident aliens with valid SSN, not claimed as dependents, and within income limits based on filing status.

4. Using the Calculator

Instructions: Enter your 2019 or 2020 AGI (whichever was used for determination), number of qualifying dependents, and filing status.

5. Frequently Asked Questions (FAQ)

Q1: Who qualified as a dependent?
A: Children under 17 with valid SSN who met IRS dependency requirements.

Q2: What if my income changed in 2020?
A: The IRS used 2019 tax returns initially but would reconcile with 2020 returns when filed.

Q3: Were non-citizens eligible?
A: Only those with valid SSNs who met residency requirements.

Q4: How were payments delivered?
A: Direct deposit if IRS had banking information, otherwise paper check or debit card.

Q5: Could the payment be garnished?
A: Unlike the first stimulus, these payments were protected from most garnishment.