Treasury & IRS Release State-by-State Data on Third Round of Economic Impact Payments Totaling Nearly $390 Billion

First Round Economic Impact Payments [1] Cumulative through Calendar Year 2020
and Third Round Economic Impact Payments [2] Cumulative through June 3, 2021,
by State

State

Total Third Round Economic Impact Payments

Total First Round Economic Impact Payments

Number of payments

Amount

($ millions)

Amount

($ millions)

All returns, total

              163,522,770

                389,928.9

                                271,421.6

Alabama

                  2,568,207

                    6,176.9

                                    4,243.6

Alaska

                     347,856

                       859.7

                                       609.8

Arizona

                  3,567,885

                    8,661.2

                                    5,918.3

Arkansas

                  1,589,678

                    3,874.3

                                    2,650.2

California

                18,396,481

                  43,501.8

                                  29,600.3

Colorado

                  2,712,940

                    6,374.7

                                    4,601.3

Connecticut

                  1,662,270

                    3,776.7

                                    2,732.4

Delaware

                     490,625

                    1,152.1

                                       821.5

District of Columbia

                     308,777

                       606.7

                                       448.6

Florida

                11,510,198

                  26,519.2

                                  18,514.9

Georgia

                  5,232,140

                  12,747.7

                                    8,580.5

Hawaii

                     713,495

                    1,708.1

                                    1,232.4

Idaho

                     885,988

                    2,328.5

                                    1,590.8

Illinois

                  6,021,246

                  14,376.0

                                  10,027.5

Indiana

                  3,377,499

                    8,408.4

                                    5,822.3

Iowa

                  1,561,678

                    3,904.1

                                    2,747.1

Kansas

                  1,384,292

                    3,500.1

                                    2,442.7

Kentucky

                  2,402,715

                    5,788.4

                                    4,032.8

Louisiana

                  2,393,823

                    5,761.0

                                    3,910.1

Maine

                     750,463

                    1,716.5

                                    1,271.7

Maryland

                  2,791,138

                    6,494.8

                                    4,612.5

Massachusetts

                  3,187,795

                    7,061.7

                                    5,249.8

Michigan

                  5,073,880

                  12,136.7

                                    8,627.6

Minnesota

                  2,673,842

                    6,558.3

                                    4,721.1

Mississippi

                  1,593,244

                    3,880.6

                                    2,575.6

Missouri

                  3,117,212

                    7,572.1

                                    5,351.8

Montana

                     562,530

                    1,355.2

                                       978.1

Nebraska

                     931,580

                    2,395.0

                                    1,659.4

Nevada

                  1,648,153

                    3,856.8

                                    2,624.5

New Hampshire

                     684,778

                    1,565.2

                                    1,184.3

New Jersey

                  4,109,984

                    9,619.0

                                    6,807.1

New Mexico

                  1,087,154

                    2,585.6

                                    1,787.8

New York

                  9,738,943

                  22,208.9

                                  15,723.1

North Carolina

                  5,250,385

                  12,611.2

                                    8,722.2

North Dakota

                     362,637

                       904.2

                                       650.2

Ohio

                  6,143,556

                  14,490.7

                                  10,248.2

Oklahoma

                  1,976,864

                    4,928.1

                                    3,381.5

Oregon

                  2,150,919

                    4,979.1

                                    3,601.7

Pennsylvania

                  6,505,948

                  15,241.5

                                  10,994.2

Rhode Island

                     560,213

                    1,254.1

                                       909.1

South Carolina

                  2,671,800

                    6,404.0

                                    4,423.3

South Dakota

                     443,138

                    1,126.2

                                       795.0

Tennessee

                  3,597,132

                    8,634.9

                                    5,992.1

Texas

                13,649,159

                  34,500.3

                                  22,853.5

Utah

                  1,409,546

                    3,924.1

                                    2,596.9

Vermont

                     338,977

                       774.7

                                       577.3

Virginia

                  3,963,158

                    9,456.6

                                    6,744.0

Washington

                  3,617,940

                    8,575.6

                                    6,148.7

West Virginia

                     984,794

                    2,322.0

                                    1,663.2

Wisconsin

                  2,940,623

                    7,121.7

                                    5,112.8

Wyoming

                     282,589

                       713.9

                                       504.9

State not available [3]

                  1,594,903

                    2,933.9

                                    1,801.0

 

[1] Section 2201(a) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Public Law 116-136, 134
Stat. 281 (March 27, 2020) added section 6428 to the Internal Revenue Code (Code).  Section 6428(a) provides an eligible
individual for their first taxable year beginning in 2020 a refundable tax credit of up to $1,200 ($2,400 for eligible
individuals filing a joint tax return), plus $500 per qualifying child of the eligible individual.  This tax credit is
referred to in section 6428 as a “2020 recovery rebate for individuals.”  Section 6428(f)(3)(A) instructs the
Secretary of the Treasury to make advance refunds of this credit “as rapidly as possible” and before January 1, 2021. 
The IRS refers to the advance refund of this credit as an economic impact payment Economic Impact Payment (EIP).
EIPs made under section 6428 are referred to as a “First Round EIP.”

The credit phases out at a rate of 5% of the taxpayer’s adjusted gross income (AGI) in excess of a threshold.  The
threshold is $150,000 in the case of a joint return, $112,500 in the case of a head of household, and $75,000 otherwise. 
Those ineligible for the credit are (1) nonresident alien individuals, (2) individuals who can be claimed as a
dependent by another taxpayer, and (3) an estate or trust.  When spouses file jointly, both spouses must have a valid
social security number (SSN) to receive the credit, unless either spouse is a member of the U.S. Armed Forces at any
time during the taxable year.  In that case, only one spouse needs to have a valid SSN.

Eligibility for, and the amount of, a First Round EIP was based on an individual’s Tax Year 2019 return, or if a Tax Year 2019
return was not filed, the individual’s Tax Year 2018 return.  Eligible individuals who otherwise did not have a tax filing
obligation but received Social Security benefits, Railroad Retirement benefits, compensation and pension benefit
payments from the Veterans Administration, or Supplemental Security Income received a First Round EIP without having to
file a return.  Other eligible individuals who otherwise did not have a tax filing obligation needed to submit
information through the “Non-filers: Enter Your Information Here” online portal, or through other special or simplified
procedures provided by the IRS, to receive a First Round EIP.  Eligible individuals who did not receive some or all of the
recovery rebate credit to which they are entitled as a First Round EIP may claim the remaining amount of the recovery rebate
credit when filing their 2020 tax returns.

The Coronavirus Response and Relief Supplemental Appropriations Act, 2021, enacted as Division M of the Consolidated
Appropriations Act, 2021, Public Law 116-260, 134 Stat. 1182 (December 27, 2020) added section 6428A to the Code.
This legislation created an “additional 2020 recovery rebate for individuals.”  The IRS refers to the advance refund of this
credit as a “Second Round EIP.”  This legislation also altered for the “2020 recovery rebate credit” the requirements
regarding the inclusion of valid SSN and changed the phase-out threshold for qualifying widows and widowers to be
$150,000.  These statutory changes did not affect the First Round EIPs, as reported in this table.

[2] Section 9601(a) of the American Rescue Plan Act of 2021, Public Law 117-2, 135 Stat. 4 (March 11, 2021), added section 6428B to
the Internal Revenue Code (Code).  Section 6428B provides an eligible individual for their first taxable year beginning in 2021 a
refundable tax credit of up to $1,400 ($2,800 for eligible individuals filing a joint tax return), plus $1,400 per qualifying dependent
of the eligible individual(s). This tax credit is referred to in section 6428B as a “2021 recovery rebate to individuals.”
Section 6428B(g)(3) instructs the Secretary of the Treasury to make advance refunds of this credit “as rapidly as possible” and by
December 31, 2021. (In other words, no advance refund may be disbursed after that date.) The IRS refers to the advance refund of this
credit as a “Third Round EIP.”

The 2021 credit is reduced proportionally as a taxpayer’s adjusted gross income (AGI) exceeds a threshold and rises to a full phase-out
amount. The threshold and full phase-out amounts are $150,000 and $160,000 in the case of a joint return or qualifying widow or widower,
$112,500 and $120,000 in the case of a head of household, and $75,000 and $80,000 otherwise. Those ineligible for the credit are
(1) nonresident alien individuals, (2) individuals who can be claimed as a dependent by another taxpayer, and (3) an estate or trust.
When spouses file jointly, each spouse must have a valid social security number (SSN) to receive the individual portion of the credit for
that spouse (in other words, for the married couple to receive the full $2,800), unless either spouse is a member of the U.S. Armed Forces
at any time during the taxable year. In that case, only one spouse needs to have a valid SSN. An individual without a valid SSN can still
receive up to $1,400 for a qualified dependent claimed on the individual’s return if the individual meets all other eligibility and income
requirements.

An individual’s eligibility for and amount of the Third Round EIP was based on the individual’s Tax Year 2020 return. If that return was not
filed as of the initial determination date for the individual’s Third Round EIP, the IRS used the individual’s Tax Year 2019 return to make an
“initial” Third Round EIP. If an individual filed a Tax Year 2020 return after the initial determination date for the individual’s Third Round
EIP and before the additional determination date, and that Tax Year 2020 return indicated that the individual was eligible for a larger
credit amount, the IRS disbursed a “plus-up” payment to the individual. This additional amount was equal to the total amount of Third
Round EIP to which the individual was entitled, minus the initial amount that the IRS disbursed to that individual. The amounts shown in
the table include both initial and plus-up payments issued by the time the data were tabulated. 

Eligible individuals who did not file a Tax Year 2019 or 2020 return but received Social Security retirement, survivor or disability
benefits (SSDI), Railroad Retirement benefits, Supplemental Security Income (SSI), or Veterans Affairs benefits automatically received a
Third Round EIP. The IRS also used information provided by individuals who filed in 2020 a Tax Year 2019 return through the
“Non-filers: Enter Your Information Here” online portal, or through other special or simplified filing procedures published by the Treasury
Department and the IRS in 2020. The Treasury Department and the IRS provided these 2020 filing options to help eligible individuals
who did not have a tax filing obligation to receive a First Round EIP provided under section 6428 of the Code, as added by
section 2201(a) of the CARES Act, Public Law 116-136, 134 Stat. 281 (March 27, 2020).

On June 14, 2021, the Treasury Department and the IRS released a new “Non-filer Sign-up Tool” on IRS.gov to help eligible individuals
who had not filed a Tax Year 2020 or 2019 return to file a Tax Year 2020 return and receive, among other tax benefits, Third Round EIPs.
This tool is an update of last year’s IRS Non-filers tool. Similarly, the Treasury Department and the IRS published in 2021 for individuals
who do not have a tax filing obligation simplified filing procedures that were based on the simplified filing procedures published in 2020
for the First Round EIP.

[3] Includes payments made by the IRS to individuals with an address in Puerto Rico but does not include payments made
by the Puerto Rico Treasury Department.

NOTES:  Detail may not add to totals because of rounding.
                 Table does not double-count payments that were issued, reversed, and reissued. (A reissuance could occur, for example,
                 if a bank account that was targeted for an electronic funds transfer was closed at the time the EIP was issued.)
                 Table does not count reversed payments.  (A reversal could occur, for example, if a paper check was returned to the IRS
                 as undeliverable mail).
                 First Round EIP data are through the end of Calendar Year 2020.
                 Third Round EIP data are through 2021 Cycle 22 (June 3, 2021).

SOURCE: IRS, RAAS, First Round EIP data from January 2021 and Third Round EIP data from June 2021

https://www.irs.gov/statistics/soi-tax-stats-coronavirus-aid-relief-and-economic-security-act-cares-act-statistics

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