Stimulus payment under the CARES Act

Non-resident aliens for tax purposes are specifically excluded from the definition of “eligible individuals” under the Act; therefore, a non-resident alien will not receive a payment under the CARES Act.

Non-resident aliens received a stimulus payment under the CARES Act

Due to erroneously filed 2018 or 2019 tax returns Form 1040, as a resident alien for tax purposes, some of non-resident aliens for tax purposes may have received a stimulus payment under the CARES Act. The Internal Revenue Service (IRS) may not have considered the number of non-resident aliens who incorrectly filed a federal tax return. There are two issues that require ACTION:

1. Return of Stimulus Payment:

With respect to the erroneous receipt of the stimulus payment, most importantly, the non-resident alien for tax purposes should NOT spend the funds received as part of the stimulus payment. To return the payment, we suggest that the individual follow the same guidelines provided by the IRS for when an incorrect federal tax refund is received, which are based on how the erroneous refund was received:

• Paper check that has not yet been cashed/deposited;
• Paper check that has already been cashed/deposited; or
• Direct deposit made to the non-resident alien’s U.S. bank account.

Please follow these steps below:

If your refund was a paper Treasury check and hasn't been cashed:

1. Write "Void" in the endorsement section on the back of the check.

2. Submit the check immediately, but no later than 21 days, to the appropriate IRS location listed below. The location is based on the city (possibly abbreviated) on the bottom text line in front of the words TAX REFUND on your refund check.

3. Don't staple, bend, or paper clip the check.

4. Include a note stating "Return of erroneous refund check" and give a brief explanation of the reason for returning the refund check.

If your refund was a paper Treasury check and has been cashed:

1. Submit a personal check, money order, etc., immediately, but no later than 21 days, to the appropriate IRS location listed below. The location is based on the city (possibly abbreviated) on the bottom text line in front of the words TAX REFUND on your refund check. If you no longer have access to a copy of the check, call the IRS toll-free at 800-829-1040 (individual) or 800-829-4933 (business) (see telephone and local assistance for hours of operation) and explain to the assistor that you need information to repay a cashed refund check.

2. Write on the check/money order: Payment of Erroneous Refund, the tax period for which the refund was issued, and your taxpayer identification number (social security number, employer identification number, or individual taxpayer identification number).

3. Include a brief explanation of the reason for returning the refund.

4. Cashing an erroneous refund check may result in interest due the IRS.

If your refund was a direct deposit:

1. Contact the Automated Clearing House (ACH) department of the bank/financial institution where the direct deposit was received and have them return the refund to the IRS.

2. Call the IRS toll-free at 800-829-1040 (individual) or 800-829-4933 (business) to explain why the direct deposit is being returned.

3. Interest may accrue on the erroneous refund.

When the amount of the refund (paper check or direct deposit) is different than what was expected, indicating the IRS changed the amount, a notice explaining the adjustment is mailed to your address of record. Please review the information in the notice to determine if the change to the refund is correct. A toll-free telephone number is included on the notice in case you require further assistance.

IRS mailing addresses based on the city (possibly abbreviated) located on the bottom text line in front of the words TAX REFUND on your refund check:

• ANDOVER – Internal Revenue Service, 310 Lowell Street, Andover MA 01810
• ATLANTA – Internal Revenue Service, 4800 Buford Highway, Chamblee GA 30341
• AUSTIN – Internal Revenue Service, 3651 South Interregional Highway 35, Austin TX 78741
• BRKHAVN – Internal Revenue Service, 5000 Corporate Ct., Holtsville NY 11742
• CNCNATI – Internal Revenue Service, 201 West Rivercenter Blvd., Covington KY 41011
• FRESNO – Internal Revenue Service, 5045 East Butler Avenue, Fresno CA 93727
• KANS CY – Internal Revenue Service, 333 W. Pershing Road, Kansas City MO 64108-4302
• MEMPHIS – Internal Revenue Service, 5333 Getwell Road, Memphis TN 38118
• OGDEN – Internal Revenue Service, 1973 Rulon White Blvd., Ogden UT 84201
• PHILA – Internal Revenue Service, 2970 Market St., Philadelphia PA 19104

For detailed information about how to return the incorrectly received stimulus payment to the IRS for each of the situations above, please see www.irs.gov/taxtopics/tc161.

2. Amendment of Incorrectly Filed 2018 and/or 2019 Federal Income Tax Return:

• The non-resident alien for tax purposes must immediately file an amended tax return. Please contact Aston Manotai at This email address is being protected from spambots. You need JavaScript enabled to view it. for more information.

  NOTE:

• The federal income tax return for U.S. citizens and resident aliens for tax purposes is a Form 1040; the federal income tax return for non-resident aliens for tax purposes is Form 1040-NR or Form 1040-NR-EZ.