IRS Says Some Stimulus Check Recipients Should File an Amended Tax Return
The IRS says that some early filers who received a special state "stimulus" payment may need to file an amended tax return to possibly get a refund.


With Tax Day (when federal income taxes are due for most people) just around the corner, the IRS is saying that some so-called “early filers,” who received a special state payment last year, may want to consider filing an amended tax return now. The announcement from the IRS involves some of the millions of people in 21 states, where special payments (sometimes called inflation relief checks, tax rebates, or “stimulus” checks) were made last year.
The IRS determined earlier this year that many of those state payments are not taxable, but many people filed their tax returns before the IRS made that decision. As a result, some of those early filers might have reported the payments as taxable income and could be due a refund.
Amended Tax Return Due to Special State Payments
To recap, at the beginning of this tax season, the IRS asked taxpayers in 21 states to hold off on filing their tax returns until a decision about the taxability of special state tax payments could be made. Those 21 states had issued billions of dollars in payments of various amounts under very different circumstances to millions of state residents. At the time, Kiplinger reported on the IRS's February 10 state stimulus check announcement, in which the agency said that it would not challenge the taxability of most of the state payments made during 2022.

Sign up for Kiplinger’s Free E-Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
Those states included California, Colorado, Connecticut, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Maine, New Jersey, New Mexico, New York, Oregon, Pennsylvania, and Rhode Island. (Alaska is included as well, but was subject to special exceptions related to certain of its state payments).
Additionally, the IRS noted that taxpayers in Georgia, Massachusetts, South Carolina, and Virginia did not need to include their special state payments as income on their federal tax returns if certain requirements were met. Basically, the payments could be excluded from income if:
- the taxpayer claimed the standard deduction, or
- if they itemized deductions but did not receive a tax benefit from doing so.
Filing an Amended Tax Return
If you filed your 2022 federal income tax return before February 10, 2023, the IRS says you should check to see if you reported your state stimulus payment as income. If you worked with a tax preparer, ask them to double-check to see if you need to file an amended return due to reporting a special state payment as income on your tax return. If you didn’t receive a special state payment last year, then this IRS announcement about considering an amended return doesn’t apply to you.
If you need to amend your tax return and filed your original return electronically, you can also file the amended return electronically. Of course, you can also submit a paper version of Form 1040-X and receive a paper check if you’re due a refund. But direct deposit of any refund isn’t available if you submit a paper return. According to the IRS, filing original and amended returns electronically is still the fastest way to get a tax refund.
But it's important to note that the IRS says the current processing time for a refund from an amended return is more than 20 weeks. According to the IRS, that is the case whether the amended tax return was filed by paper or electronically.
Other State Relief Payments in 2023
This IRS notice comes as some states are still sending special payments and tax refunds in 2023. For example, Georgia recently announced that it will soon send relief payments of up to $500 to eligible residents. Gov. Kemp signed the state’s income tax refund legislation in March, so Georgians, who have filed their 2021 and 2022 tax returns are eligible for the special payments. According to the Georgia Department of Revenue, Georgia residents who file their state return by April 18 should see payments issued this summer. (This will be the second time in recent years that Georgia has issued special refund payments).
Several other states are either considering relief and "stimulus" payments or already sending previously approved payments. For more information on which states are sending special payments in 2023, see Kiplinger’s state stimulus check report.
Profit and prosper with the best of Kiplinger's advice on investing, taxes, retirement, personal finance and much more. Delivered daily. Enter your email in the box and click Sign Me Up.

As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax information, news, and developments to help empower readers. Kelley has over two decades of experience advising on and covering education, law, finance, and tax as a corporate attorney and business journalist.
-
4 Money Habits Boomers Swore By That Millennials Are Walking Away From
Millennials are trading tradition for flexibility when it comes to building wealth.
-
Abu Dhabi Adventures: New Thrills, Iconic Sights and Disney’s Latest Park
Discover the mix of culture, wildlife and modern marvels that make this Middle Eastern city a destination to watch.
-
Stay NJ Could Give You $6,500: The Deadline You Can't Miss
Property Taxes New Jersey has a new property tax relief program for 2025. But the application deadline is fast approaching.
-
The Fall Garden Tax? What to Plant and How to Prepare
Tax Tips Fall gardening could increase your taxes this season. Here’s what to know while planting in 2025.
-
Texas Sales Tax-Free Weekend 2025
Tax Holiday Here's what you needed to know about the Texas sales tax holiday.
-
Retirees Should Watch These Four Key Tax Changes in 2025
Tax Changes This year brings key tax changes that could affect your retirement taxes and income.
-
The Most Tax-Friendly State for Retirement in 2025: Here It Is
Retirement Tax How do you retire ‘tax-free’? This state doesn’t tax retirement income, has a low median property tax bill, and even offers savings on gas. Are you ready for a move?
-
Five Ways Trump’s 2025 Tax Bill Could Boost Your Tax Refund (or Shrink It)
Tax Refunds The tax code is changing again, and if you’re filing for 2025, Trump’s ‘big beautiful’ bill could mean a bigger refund, a smaller one or something in between next year. Here are five ways the new law could impact your bottom line.
-
New SALT Deduction Could Put Thousands Back in California Homeowners’ Pockets
Tax Breaks The federal state and local sales tax (SALT) deduction cap is higher this year, and could translate into bigger savings for Golden State homeowners.
-
Money for Your Kids? Three Ways Trump's ‘Big Beautiful Bill’ Impacts Your Child's Finances
Tax Tips The Trump tax bill could help your child with future education and homebuying costs. Here’s how.