The IRS has announced a one-time direct deposit relief payment of $1,390 scheduled for January 2026. This guide explains who is likely to receive the payment, how to check its status, and steps to take if you do not get the deposit.
Who may qualify for the $1390 direct deposit relief payment
Qualification is generally based on prior IRS guidance tied to income thresholds, recent tax filings, or specific relief programs approved by Congress. The IRS will use existing records such as 2024 or 2025 tax returns and current bank account details on file.
Common groups who may receive the payment include:
- Low- and moderate-income taxpayers who filed recent tax returns.
- Recipients of certain federal benefits with matching tax records.
- Taxpayers identified for targeted relief under legislative measures.
How the IRS determines eligibility
The IRS typically cross-checks filings, Social Security data, and other federal payment records. If your tax return shows you qualify, and the IRS has your bank routing and account number, they can send a direct deposit without extra action from you.
Eligibility notices may be mailed or posted online, so keep your contact information current with the IRS.
When to expect the January 2026 payment
The IRS set January 2026 as the deposit month. Direct deposits are often issued in batches over several days, so not every eligible person will see the payment on the exact same date.
Expect the following timeline:
- Announcement and eligibility lists published by IRS in December 2025.
- Direct deposit processing during the first two weeks of January 2026.
- Paper checks mailed later for those without a direct deposit record.
How to check if you will receive the IRS $1390 direct deposit relief payment
Follow these steps to confirm status and timing before the expected deposit date:
- Sign in to your IRS account at IRS.gov and check “Payments” or “Account” activity.
- Review your most recent tax return to ensure your filing is complete and accurate.
- Verify your bank account details on file with the IRS, either through your tax preparer or the IRS payment portal.
If the IRS has posted a payment for you, the account view will typically include the amount and the date issued.
What to do if your deposit does not arrive
If you do not receive the deposit by late January 2026, take these steps:
- Double-check your IRS online account and mail for any notices.
- Contact your bank first to confirm the deposit was not posted to a different account number.
- Use the IRS “Where’s My Payment” tool if it is available for this program or call the IRS helpline if directed.
If the payment was mailed as a check and you did not receive it, you may need to request a trace or replacement through the IRS.
The IRS often issues direct deposits more quickly to taxpayers who filed electronically with direct deposit information. Paper filers without bank info frequently get mailed checks later.
Tax and reporting implications of the relief payment
Relief payments like this are often non-taxable, but the tax treatment depends on the specific law authorizing the payment. The IRS will publish guidance about whether the $1,390 is taxable or must be reported.
Keep documentation: save any IRS notices or your bank statement showing the deposit for your records and tax return support.
Steps to protect your payment and personal information
Follow these practical tips to avoid delays, fraud, or identity theft related to the payment:
- Only use IRS.gov to check payment status and never share full Social Security numbers over email.
- Watch for phishing calls or texts claiming to be from the IRS requesting payment or bank info.
- If you change banks, update account details through your tax preparer or next tax filing so future payments route correctly.
Small case study: How one taxpayer received the payment
Example: Maria, a single parent in Ohio, filed her 2025 return electronically and provided direct deposit details. The IRS flagged her as eligible and issued the $1,390 deposit on January 6, 2026. Maria received the funds the same day in her checking account and used the money to cover overdue utility bills and a grocery shortfall.
This example shows how filing electronically and keeping bank details current can speed receipt of relief funds.
What to expect next from the IRS
The IRS will publish a FAQ or guidance page that answers specific questions about qualification, timing, and next steps for missing payments. Expect additional mailings or online notices for those affected.
If you believe you qualify but do not see a payment posted, prepare documentation such as a copy of your recent tax return, bank statements showing prior direct deposits, and any IRS letters you have received.
Checklist before January 2026
- Confirm your most recent tax return was filed and accepted.
- Verify direct deposit information on file with the IRS.
- Monitor your IRS online account for payment notices.
- Keep an eye out for legitimate IRS communications and avoid scams.
Following these steps will help you prepare for the $1,390 direct deposit relief payment and resolve issues quickly if you do not receive it on schedule.
For the latest updates and official confirmation, visit IRS.gov and use the IRS account tools. Contact a tax professional if you need personalized help tracking or claiming a payment.
