How the Second Stimulus Check Calculator works
On December 27, 2020, the Consolidated Appropriations Act, 2021 — a roughly $900 billion COVID-19 relief package — authorized a second round of Economic Impact Payments (EIP2), commonly called the "second stimulus check." The IRS used 2019 tax return data (or 2018 if 2019 had not been filed) to calculate and automatically send payments in late December 2020 and January 2021. This calculator applies the same statutory formula so you can estimate what a given household would have received.
The formula
The base payment is $600 per eligible adult (so $1,200 for a married couple filing jointly) plus $600 per qualifying child under age 17 claimed as a dependent. That base amount is then reduced — but never below zero — by 5% of adjusted gross income (AGI) above a filing-status threshold:
- Single or married filing separately: threshold $75,000
- Head of household: threshold $112,500
- Married filing jointly: threshold $150,000
In formula form: Payment = max(0, Base − 0.05 × max(0, AGI − Threshold)), where Base = $600 × (adults) + $600 × (qualifying children). This is the same $5-per-$100-of-income phase-out rate used for the first CARES Act payment in spring 2020, just applied to the smaller $600 base amounts.
Worked example
A married couple filing jointly with $160,000 of AGI and 2 qualifying children has a base amount of $600 × 2 + $600 × 2 = $2,400. Their AGI is $10,000 above the $150,000 joint threshold, so the reduction is 5% × $10,000 = $500. Their estimated payment is $2,400 − $500 = $1,900.
Where the payment reaches zero
The payment phases out completely once AGI reaches threshold + (base amount / 0.05). For a single filer with no children (base $600), that is $75,000 + $12,000 = $87,000. For a childless married couple filing jointly (base $1,200), that is $150,000 + $24,000 = $174,000. Each additional $600 qualifying child adds another $12,000 of AGI headroom before the payment reaches $0.
If you never received the payment
Eligible people who did not receive their EIP2, or received less than the formula entitled them to, could claim the shortfall as the Recovery Rebate Credit on their 2020 federal income tax return. This calculator only estimates the statutory payment amount — it does not track or advise on whether any IRS deadline to amend a return and claim that credit is still open, which is a question for the IRS or a tax professional.