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;��5��aGAmountAll returns, totalTotal+(Money amounts are in thousands of dollars)StateTotal economic impact paymentsNumber of payments,Economic impact payments paid electronicallyAlaskaAlabamaArkansasArizona CaliforniaConnecticutDistrict of ColumbiaDelawareFloridaGeorgiaHawaiiIowaIdahoIllinoisIndianaKansasKentucky Louisiana MassachusettsMarylandMaineMichigan MinnesotaMissouriMississippiMontanaNorth CarolinaNorth DakotaNebraska New Jersey New MexicoNevadaNew YorkOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth Dakota TennesseeTexasUtahVirginiaVermont Washington Wisconsin West VirginiaWyomingColorado New Hampshire,Economic impact payments paid by paper check+Economic impact payments paid by debit cardAttributable to Individual Attributable to qualifying child$Individuals without qualifying child!Individuals with qualifying child�[2] 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.eTable 2. Second Round Economic Impact Payments [1], by State, Cumulative through Early February 2021w[1] Section 272(a) of the COVID-related Tax Relief Act of 2020, enacted as Subtitle B of Title II of Division N of the Consolidated Appropriations Act, 2021, Public Law 116-260, 134 Stat. 1182 (December 27, 2020), added section 6428A to the Internal Revenue Code. Section 6428A provides an eligible individual for their first taxable year beginning in 2020 a refundable tax credit of up to $600 ($1,200 for eligible individuals filing a joint tax return), plus $600 per qualifying child of the eligible individual(s). This tax credit is referred to in section 6428A as an additional 2020 recovery rebate for individuals. Section 6428A(f)(3)(A) instructs the Secretary of the Treasury to make advance refunds of this credit as rapidly as possible and before January 15, 2021. The IRS refers to the advance refund of this credit as a Second Round Economic Impact Payment (Second 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 or qualifying widow or widower, $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, each spouse must have a valid social security number (SSN) to receive the individual portion of the credit for that spouse (that is, up to $600 per spouse and $1,200 in total), 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 for both spouses to receive the individual portion of the credit. To receive the qualifying child portion of the credit, at least one spouse must have a valid SSN, and the child must have a valid SSN or adoption taxpayer identification number. Eligibility for and the amount of the Second Round EIP was based on an individual s Tax Year 2019 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 Second Round EIP without having to file a return. Other eligible individuals who otherwise did not have a tax filing obligation were able in 2020 to submit information through the Non-filers: Enter Your Information Here online portal, or through other special or simplified procedures provided by the Treasury Department and the IRS, to receive under the CARES Act (Public Law 116-136, 134 Stat. 281 [March 27, 2020]) a First Round EIP, as provided under the newly added section 6428 of the Internal Revenue Code. This information was then able to be used by the IRS to generate a Second Round EIP amount.SOURCE: IRS, RAAS, March 2021State not available [2]aNOTES: 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 Second Round EIP was issued.) Table does not count payments that were reversed as of 2021 Cycle 5. 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