COVID-19 and Direct Payments to Individuals - Will Social Security and Supplemental Security Income Beneficiaries Receive the Recovery Rebate in the CARES Act? - Updated April 1, 2020

Sep 19, 2026

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The CARES Act provides recovery rebates for individuals affected by the COVID-19 pandemic, with most payments structured as automatically advanced tax credits disbursed by the Treasury. This Insight focuses on how Social Security and Supplemental Security Income (SSI) beneficiaries qualify, including eligibility limits tied to adjusted gross income, treatment of the rebate for taxes and public benefit programs, and the use of Social Security Benefit Statement (Form SSA-1099) when tax returns are not filed.

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Overview of the Recovery Rebates

Rebates for Social Security Beneficiaries and the Social Security Benefit Statement (Form SSA-1099)

Rebates for SSI Recipients

INSIGHTi COVID-19 and Direct Payments to Individuals: Will Social Security and Supplemental Security Income Beneficiaries Receive the Recovery Rebate in the CARES Act? Updated April 1, 2020 The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) provides emergency relief measures in response to the Coronavirus Disease 2019 (COVID-19) pandemic. Section 2201 of the CARES Act provides recovery rebates for most individuals, structured as automatically advanced tax credits to be disbursed by the Treasury Department. This Insight addresses the recovery rebates from the perspective of Social Security and Supplemental Security Income (SSI) beneficiaries. Overview of the Recovery Rebates Eligible individuals can receive a recovery rebate of $1,200 per person ($2,400 for married joint filers) asan automatically advanced credit against their 2020 federal income tax liability via direct deposit or a check by mail. Eligible individuals can also receive an additional $500 for each eligible child under 17 years old who qualifies for the child tax credit. The recovery rebate is reduced by $5 for every $100 of adjusted gross income (AGI) above $75,000 for individuals, $112,500 for heads of households, and $150,000 for married joint filers. Consequently, therebate is not payable to individuals (with no eligible children) with AGI above $99,000 or married joint filers (with no eligible children) with AGI above $198,000 . A married couple with two eligible children is ineligible for the rebate with AGI above $218,000 . The recovery rebate is to be automatically advanced to eligible individuals in 2020 based on their 2019 federal income tax return. For eligible individuals who did not file a 2019 return, the rebate is to be automatically advanced based on 2018 return information. For eligible individuals who were Social Security or Railroad Retirement beneficiaries in 2019 and who were not required to file a federal tax Congressional Research Service [https://crsreports.congress.gov](https://crsreports.congress.gov)[ ](https://crsreports.congress.gov)IN11290 return because their incomes were below the filing threshold, the law permits a 2019 Social Security Benefit Statement or Railroad Retirement Benefit Statement to be used instead (discussed below) . Nonresident aliens, individuals who could be claimed as a dependent by another taxpayer, and estates or trusts are ineligible for the recovery rebate. Taxpayers must provide a Social Security number (SSN) for themselves, their spouse (if married filing jointly), and any child for whom they claim the $500 child credit, with some exceptions for adopted children and military families. The recovery rebate is not subject to federal income tax. As with any tax refund under current law, therebate is not treated as income, or as a resource for a 12-month period, in determining an individual ’s eligibility or assistance amount under any federally funded public program. Rebates for Social Security Beneficiaries and the Social Security Benefit Statement (Form SSA-1099) All Social Security beneficiaries—retired workers, disabled workers, eligible family members, and survivors—are eligible for the recovery rebate unless they are claimed as a dependent on a taxpayer ’s return or do not meet the other eligibility requirements. (The term Social Security beneficiaries includes Social Security Disability Insurance [SSDI] beneficiaries.) For eligible Social Security beneficiaries who filed a federal income tax return for 2018 or 2019, therebate is to be automatically advanced to them in 2020 using the information from their last return. For those eligible Social Security beneficiaries who did not file a tax return for 2018 or 2019 and who received Social Security benefits in 2019, the CARES Act permits the Internal Revenue Service (IRS) to use the information from their 2019 Social Security Benefit Statement (Form SSA-1099) instead. All Social Security beneficiaries

FAQs

How are recovery rebates under the CARES Act delivered to eligible individuals in 2020?

Eligible individuals receive an automatically advanced credit against their 2020 federal income tax liability via direct deposit or a mailed check, with possible additional amounts for qualifying children.

What income limits reduce or eliminate the recovery rebate?

The rebate is reduced by $5 for every $100 of adjusted gross income above specified thresholds, which can make individuals with higher AGI ineligible, especially those without eligible children.

How does the CARES Act handle recovery rebate eligibility when Social Security beneficiaries did not file a tax return?

For eligible Social Security beneficiaries who did not file for 2018 or 2019 but received benefits in 2019, the CARES Act permits using information from the 2019 Social Security Benefit Statement (Form SSA-1099) instead.

Sep 19, 2026

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