Nonresident Aliens and the CARES Act: What to Do If You Received a Stimulus Payment in Error
📅 January 20, 2025 – ⏱ 7 minute read
😕 Stimulus confusion, made simple
If you’re a nonresident who just got an unexpected payment from the IRS, you’re not alone. Between stimulus checks, Recovery Rebate Credits, and residency rules, it’s easy to feel lost. This quick guide explains who was eligible, why some nonresidents received money by mistake, and exactly how to return it so you stay compliant. 🧭
📚 Table of Contents
1️⃣ 2025 Update: Why payments are showing up now
2️⃣ CARES Act in a nutshell
3️⃣ Who is eligible for stimulus checks?
4️⃣ Are nonresident aliens eligible?
5️⃣ How to determine resident vs. nonresident (SPT)
6️⃣ If you received money in error: what to do
7️⃣ Where to mail a return payment (state-by-state)
8️⃣ Amending a mistaken resident filing (Form 1040X)
9️⃣ How J1 Summer Tax Back can help
🆕 2025 Update: Why payments are showing up now 💵
In December 2024, the IRS began issuing payments for unclaimed Recovery Rebate Credits (COVID stimulus) to individuals who did not file 2021/2022 returns. Some nonresidents were paid in error, often because a Form 1040 (resident) was filed at some point after 2022 or their status was misclassified.
👉 If you were a nonresident in 2020 or 2021 and got paid, you must return the money and inform the IRS of your nonresident status for those years.
🧠 CARES Act in a nutshell
The CARES Act (April 2020) provided stimulus payments (Economic Impact Payments).
Up to $1,200 per qualifying adult (2020) + $500 per qualifying child
Later rounds included $600 and a third payment of $1,400 (March 2021)
These amounts were reconciled on returns as the Recovery Rebate Credit (RRC) for 2020 and 2021.
✅ Who is eligible for stimulus checks?
Typically: U.S. citizens, lawful permanent residents, and resident aliens for tax purposes who have a valid SSN, filed returns (2018/2019/2020 as applicable), and meet income limits.
🚫 Are nonresident aliens eligible?
No. Nonresident aliens are not eligible for stimulus payments. You’re also ineligible if:
You can be claimed as someone else’s dependent
You are an estate or trust
You’re in a mixed-SSN/ITIN couple (exceptions for armed forces)
🧮 Resident vs. Nonresident for tax (SPT)
You’re a resident alien if you pass either test:
Green Card Test: You have a Green Card (lawful permanent resident).
Substantial Presence Test (SPT): At least 31 days in the U.S. in the current year and 183 “weighted” days across the current year + prior two years.
⏱️ Exemptions apply to F, J, M, Q students/teachers/trainees (limited years), medical inability to leave, and <24-hour transit. If you’re exempt or don’t meet SPT, you’re a nonresident.
📬 If you received money in error: what to do (step-by-step)
If you received a paper check and haven’t cashed it:
Write “Void” in the endorsement area on the back.
Do not staple, bend, or paper-clip.
Mail the voided Treasury check immediately to the correct IRS address (below).
Include a short note: “Returning EIP/RRC issued in error — nonresident alien for 2020/2021.”
If you cashed the check or it was a direct deposit:
Send a personal check or money order payable to “U.S. Treasury.”
Memo line: “Third EIP” and your SSN/ITIN.
Include a brief note: “Returning EIP/RRC issued in error — nonresident alien for 2020/2021.”
Mail to the appropriate address below.
📨 Where to mail the payment (choose your state)
ME, MD, MA, NH, VT
Andover Internal Revenue Service
310 Lowell St.
Andover, MA 01810
GA, IA, KS, KY, VA
Atlanta Internal Revenue Service
4800 Buford Hwy
Chamblee, GA 30341
FL, LA, MS, OK, TX
Austin Internal Revenue Service
3651 S Interregional Hwy 35
Austin, TX 78741
NY
Brookhaven Internal Revenue Service
1040 Waverly Ave.
Holtsville, NY 11742
AK, AZ, CA, CO, HI, NV, NM, OR, UT, WA, WI, WY
Fresno Internal Revenue Service
3211 S Northpointe Dr.
Fresno, CA 93725
AR, CT, DE, IN, MI, MN, MO, MT, NE, NJ, OH, WV
Kansas City Internal Revenue Service
333 W Pershing Rd.
Kansas City, MO 64108
AL, NC, ND, SC, SD, TN
Memphis Internal Revenue Service
5333 Getwell Rd.
Memphis, TN 38118
DC, ID, IL, PA, RI
Philadelphia Internal Revenue Service
2970 Market St.
Philadelphia, PA 19104
Foreign country / U.S. territory / APO–FPO / filed Forms 2555 or 4563 / dual-status
Austin Internal Revenue Service
3651 S Interregional Hwy 35
Austin, TX 78741
✍️ Filed as a resident by mistake and received a payment? Amend with 1040X
If you filed Form 1040 (resident) but should have filed 1040NR (nonresident), fix it by filing Form 1040X for the affected year(s), repay any RRC, and keep copies of everything you send. This is common and fully fixable. 🧩
🤝 How J1 Summer Tax Back can help
We help you:
🧭 Confirm resident vs. nonresident status (SPT + visa rules)
✏️ Prepare Form 1040X to correct mistaken filings
📬 Draft the return letter and select the right IRS address
🛡️ Stay 100% compliant and avoid headaches later
Have questions? Our team supports international students, scholars, and professionals year-round — so you can move forward with confidence. ✅