The IRS has confirmed a one-time direct deposit payment of $1,390 to qualifying taxpayers in January 2026. This guide explains the eligibility rules, payment schedule, and the specific steps taxpayers should take to receive the relief payment quickly and securely.
Who qualifies for the IRS $1,390 direct deposit relief
Eligibility is based on modified adjusted gross income (MAGI), filing status, and certain dependency rules. The IRS is using recent tax return and benefit records to determine which taxpayers will receive the payment automatically.
Key eligibility points include:
- Individual filers with MAGI below the IRS threshold for 2025 tax information.
- Certain joint filers who meet the combined MAGI limits.
- Beneficiaries receiving Social Security or other federal benefit payments may be eligible if they meet income rules.
What the IRS will check
The IRS looks at the most recent tax return on file and federal benefit data to confirm eligibility. If a taxpayer’s information is outdated or incomplete, the IRS may delay the payment until records are verified.
IRS payment schedule for the $1,390 direct deposit relief
The IRS announced a staggered deposit schedule for January 2026 to reduce processing delays. Eligible taxpayers will receive payments by direct deposit first, followed by mailed checks for those without bank information on file.
General schedule highlights:
- Direct deposits begin in early January 2026 and continue through the month.
- Paper checks and prepaid debit cards are mailed after direct deposit batches complete.
- Some taxpayers may see a short verification delay if their account or address data needs confirming.
How to check your expected payment date
Use the IRS online tool (Get My Payment or equivalent 2026 tool) to see payment status and expected dates. The tool updates daily and will reflect direct deposit confirmation when processed.
What taxpayers must do to receive the $1,390 direct deposit relief
Most eligible taxpayers will receive the payment automatically, but taking a few actions speeds the process and avoids delivery problems. Confirm your bank and contact details, review recent tax returns, and watch IRS communication channels.
Recommended actions:
- Verify direct deposit information with the IRS online portal or through your tax preparer.
- File or correct your most recent federal tax return if it’s missing or inaccurate.
- Update your address with the IRS if you moved after your last filing.
- Monitor official IRS notices and emails for any requests to confirm identity or bank details.
Protecting against scams
The IRS will not call to ask for bank account numbers or demand payment to receive this relief. Ignore unsolicited calls, texts, or emails asking for personal or financial information, and report suspicious contacts to the Treasury Inspector General or the IRS.
Documentation and records to prepare
Having recent tax documents and benefit statements ready can speed verification. Prepare copies of your latest federal tax return, Social Security statements, and a voided check or bank statement showing your account and routing numbers.
What to have on hand:
- Most recent federal tax return (Form 1040) or acknowledgment of electronic filing.
- Social Security or benefit award letters if applicable.
- Bank account and routing numbers for direct deposit setup or verification.
What if you don’t receive the $1,390 payment in January 2026?
If you believe you meet eligibility rules but did not receive the payment, first check the IRS status tool. If the tool shows no pending payment, follow the IRS guidance for filing a claim or updating your information.
Steps to take if you don’t receive payment:
- Confirm eligibility using IRS guidance and your recent MAGI figures.
- Use the IRS online portal to confirm no payment is pending or to update bank details if allowed.
- If necessary, file an inquiry with the IRS or include the amount when you file your 2026 tax return if the IRS offers a recovery claim.
The IRS bases most automatic relief payments on the most recent tax return or federal benefit records on file, so missing or outdated filings are the most common reason for delayed payments.
Real-world example: How it played out for one taxpayer
Case study: Maria, a part-time worker who receives Social Security benefits, expected the $1,390 payment. Her last tax return was filed electronically and included her direct deposit details.
Timeline and outcome:
- Early January: Maria checked the IRS status tool and saw a scheduled direct deposit for January 15.
- January 15: The deposit posted to her bank, and she received an IRS notice explaining the payment amount and reason.
- Advice: Because her tax records were current and her bank info was on file, Maria’s payment arrived without extra steps.
Final checklist before January 2026
Use this quick checklist to reduce delays and help ensure you receive the $1,390 direct deposit relief:
- Confirm filing status and recent tax return are on file with the IRS.
- Verify direct deposit or mailing address information in IRS records.
- Prepare identity documentation and benefit records if the IRS requests verification.
- Monitor the IRS payment status tool and avoid sharing personal data in response to unsolicited contacts.
If you follow the steps above, you increase the chance the IRS will deliver the $1,390 direct deposit relief in January 2026 without delay. Keep records of communications and be ready to use the IRS online tools if you need status updates or to report a missing payment.
