Nonfilers can use simplified procedures to claim 2021 credits


IRS Rev. Proc. 2022-12 provides simplified filing procedures for individuals not otherwise required to file 2021 federal income tax returns in order to receive refunds of 2021 Child Tax Credits, Recovery Rebate Credits, and Earned Income Tax Credits. One of the procedures allows individuals to file electronically even if they have zero adjusted gross income.

Access Rev. Proc. 2022-12 at:

www.irs.gov/pub/irs-drop/rp-22-12.pdf