Larry comes to your office to file his 2020 tax return and tells you that he never received an Economic Impact Payment (EIP) during 2020. It appears that he should have qualified. You assist Larry in checking the Get My Payment tool at www.irs.gov, where it says that a payment was deposited to a bank account that Larry states is not his. Larry will need to:

File his 2020 tax return, including the EIP on Form 1040, line 30, and wait for the IRS to fix the mistake.

File Form 14039, Identity Theft Affidavit, with the IRS.

Contact the Farm Housing Administration.

Contact the bank that received the deposit and ask them to redirect the funds to him.