Child Support Federal Tax Offset of CARES Act Economic Impact Payments [Updated April 24, 2020] [open pdf - 551KB]
From the Document: "The Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136, enacted March 27, 2020) includes direct payments to individuals in 2020--referred to by the Internal Revenue Service (IRS) as 'economic impact payments' ($1,200 per adult/$2,400 per couple filing a joint return; $500 for dependent children). These payments are structured as tax credits automatically advanced to households that meet certain criteria. Receiving a recovery rebate in 2020 will not affect a taxpayer's 2020 income tax liability or tax refund, and taxpayers will generally not need to repay the rebate."
CRS Insight, IN11322
Congressional Research Service: https://crsreports.congress.gov/