Older Children, Adult Dependents, and Eligibility for the 2020 Recovery Rebates [April 23, 2020] [open pdf - 739KB]
From the Document: "Some policymakers have expressed concern that certain individuals including older children and adult dependents are not eligible for direct payments enacted as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136). The statute refers to these payments as 2020 recovery rebates. The Internal Revenue Service (IRS) refers to these payments issued in 2020 as economic impact payments. 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. There are three main categories of individuals ineligible for these payments (these categories may not be mutually exclusive): 1. children over 16 years old and adult dependents; 2. certain noncitizens without Social Security numbers (SSNs) or who are nonresident aliens; 3. higher-income taxpayers. This Insight provides an overview of one category of individuals who are ineligible for the 2020 recovery rebates--older children and adult dependents. This information may help inform any potential legislative debate considering another round of direct payments."
CRS Insight, IN11358
Congressional Research Service: https://crsreports.congress.gov/