• * The individual was claimed as a dependent on another person's 2020 tax return.
• * The individual did not provide a Social Security number valid for employment.
• * The qualifying child was age 17 or older on Jan. 1, 2020.
• * Math errors relating to calculating adjusted gross income and any EIPs already received.
  
  

IRS.gov has a special section—Correcting Recovery Rebate Credit issues after the 2020 tax return is filed—that provides additional information to explain what errors may have occurred. Taxpayers who disagree with the IRS calculation should review their letter as well as the questions and answers for what information they should have available when contacting the IRS.