The letters are being sent to people who haven't filed a return for either 2018 or 2019, most commonly because they appear to have very low incomes, based on Forms W-2, 1099s and other third-party statements available to the IRS. But many in this group are still eligible to receive an Economic Impact Payment.

If those receiving letters haven't done so already, this letter urges eligible individuals to register by Oct. 15 for a payment by using the free Non-Filers: Enter Payment Info Here tool, available in English and Spanish and only on IRS.gov. More than seven million people have used the Non-Filers tool so far to register for a payment. Those unable to access the Non-Filers tool may submit a simplified paper return following the procedures described in the Economic Impact Payment FAQs on IRS.gov.

"The IRS has made an unprecedented outreach effort to make sure people are aware of their potential eligibility for an Economic Impact Payment this year," said IRS Commissioner Chuck Rettig. "Millions who don't normally file a tax return have already registered and received a payment. We are taking this extra step to help Americans who may not know they could be eligible for this payment or don't know how to register for one. People who aren't required to file a tax return can quickly register on IRS.gov and still get their money this year."