Second Stimulus Check Calculator - $900 Billion Bill
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Determine your second economic impact payment under the enacted $900 Billion COVID-19 Relief Package (Consolidated Appropriations Act of 2021). Use this Second Stimulus Check Calculator – $900 Billion Bill to calculate your exact payment amount based on tax filing status, Adjusted Gross Income (AGI), and eligible child dependents.
The Formula for the $900 Billion Bill Stimulus Check
The second stimulus payment under the $900 Billion relief package provided a maximum base payment of $600 per qualifying adult ($1,200 for joint filers) plus $600 per qualifying child dependent, with a 5% phaseout reduction above specific AGI limits:
Base Payment = ($600 × Qualifying Adults) + ($600 × Child Dependents Under 17)
Excess AGI = Max(0, Adjusted Gross Income - AGI Threshold)
Phaseout Reduction = Excess AGI × 0.05
Net Stimulus Payment = Max(0, Base Payment - Phaseout Reduction)
Where:
- Single Filer AGI Threshold: Phaseout begins at $75,000 AGI.
- Head of Household AGI Threshold: Phaseout begins at $112,500 AGI.
- Married Filing Jointly AGI Threshold: Phaseout begins at $150,000 AGI.
- Phaseout Rate: $5 reduction for every $100 of income above the AGI threshold.
$900 Billion Relief Bill Stimulus Payment Matrix
Refer to the lookup table below for baseline payment amounts and complete phaseout cutoffs under the enacted $900 Billion legislation:
| Filing Status | Base Adult Payment | AGI Phaseout Threshold | Phaseout Cutoff (No Dependents) | Phaseout Cutoff (2 Child Dependents) |
|---|---|---|---|---|
| Single Filer | $600 | $75,000 AGI | $87,000 AGI | $111,000 AGI |
| Head of Household | $600 | $112,500 AGI | $124,500 AGI | $148,500 AGI |
| Married Filing Jointly | $1,200 | $150,000 AGI | $174,000 AGI | $198,000 AGI |
Step-by-Step $900B Stimulus Calculation Example
Consider a single parent filing as Head of Household with an AGI of $120,000 and 1 qualifying child dependent:
- Calculate Base Household Payout: $600 adult + $600 child dependent = $1,200 base payment.
- Determine Excess AGI: $120,000 AGI – $112,500 Head of Household threshold = $7,500 excess income.
- Calculate 5% Phaseout Reduction: $7,500 excess × 0.05 = $375 reduction.
- Calculate Final Net Stimulus Check: $1,200 base payout – $375 reduction = $825 net check payment.
Frequently Asked Questions
How much was the second stimulus check under the $900 Billion bill?
The $900 Billion bill provided $600 per eligible adult ($1,200 for married joint filers) plus $600 for each qualifying child dependent under age 17.
Were adult dependents included in the $900 Billion bill?
No, college students over age 16, elderly dependents, and disabled adult dependents were excluded from receiving the $600 dependent payment under the $900 Billion bill.
What tax year was used to determine $900 Billion bill eligibility?
The IRS primarily used 2019 tax returns to determine direct deposit eligibility and payment amounts for the second stimulus round.
What if I did not receive my $600 stimulus payment?
Taxpayers who were eligible but did not receive their $600 payment could claim the full amount via the Recovery Rebate Credit on Form 1040 when filing federal tax returns.