紓困金收入以外的條件（Recovery Rebate Credit）

You are not eligible for the Recovery Rebate Credit if any of the following applies:

• You may be claimed as a dependent on another taxpayer’s 2020 return (for example, a child or student who may be claimed on a parent’s return or a dependent parent who may be claimed on an adult child’s return).
• You do not have a Social Security number that is valid for employment issued before the due date of your 2020 tax return (including extensions). Some exceptions apply for those who file married filing jointly where only one spouse must have a valid Social Security number to claim RRC.
• You are a nonresident alien.
• You are an estate or trust.