Like the first round of payments, which were worth up to $1,200 per person and were sent out last spring, the agency is sending the payment in three different ways to help speed up the delivery process.
Last year, some recipients mistakenly thought the debit cards were junk mail. The Internal Revenue Service is warning people to keep a careful eye on the mail and that the form of payment may be different than the one received last year. Some people who received a paper check last time may now get a prepaid debit card. The new payment will not be added to any debit cards that were sent for the first round of payments.
Eligibility is largely based on income. Individuals earning less than $75,000 a year will receive the full $600. Heads of household earning less than $112,500 and married couples filing jointly earning less than $150,000 are also due the full amount. They will receive $600 per child under the age of 17, which is $100 more than in the first round.
The payments start phasing out for people making more money, at a rate of $5 per $100 of additional income. Some people who received the first payment may be phased out of the second round because the payments are smaller.
Undocumented immigrants who don’t have Social Security numbers remain ineligible for the payments. But in a change from the first round, their spouses and children are now eligible as long as they have Social Security numbers.
Those who are claimed as a dependent on someone else’s tax return, like some college students, remain ineligible.