The only way to avoid a delay in taxpayers' refunds is to put the correct amount on the appropriate Recovery Rebate Credit line for Forms 1040, 1040A or 1040EZ. Any other choice, either an incorrect amount, leaving the Recovery Rebate Credit line blank or entering a zero (unless that is the correct amount) will guarantee a refund delay.

Why?

During processing, the IRS compares the amount entered on line 70 (1040) (line 42 for 1040A, line 9 for 1040EZ) to our records, if there is a match the IRS processes the refund without delay. If the figures do not match, the return is moved to a manual process in the IRS' error resolution function during which time the correct RRC is computed and is then added (or

subtracted) from a taxpayer's refund or balance due.

How long is the delay?

At present, the manual process to compute the correct refund amount and adjust the tax return is taking 1-2 days. The IRS has taken several steps to ensure the minimum possible delay for refunds that end up in this manual process. We anticipate that, even in high-volume periods, the maximum delay as a result of an incorrect amount on line 70 (1040) (line 42 for 1040A, line 9 for 1040EZ) will be less than a week.

How can taxpayers ensure they put the correct amount on line 70 (Form 1040) (line 42 for Form 1040A, line 9 for Form 1040EZ)?

To ensure the reported amount for the recovery rebate credit is correct, the taxpayer or preparer should use the IRS' application "How Much Was My Stimulus Payment?" located on IRS.gov to compute the entry on line 70 (1040) (line 42 for 1040A, line 9 for 1040EZ).