In December 2024, the IRS announced that over a million taxpayers did not claim or file a 2021 U.S. tax return to claim the Recovery Rebate Credit (“RRC”). The IRS have begun mailing $1,400 checks to taxpayers who they deemed would have been eligible to claim the credit if a 2021 tax return had been filed. Unfortunately, the IRS is erroneously issuing these rebate checks to nonresident aliens who are ineligible for these payments. If you receive such a payment in 2025, it is an error.
Recipients should write “VOID” across the check and return it to the IRS; for information on where to return the refund check, please visit the IRS website. If an unqualified individual deposits the check and it is later determined that the check was issued in error, the individual must pay the amount back to the IRS, plus interest.