Additional payment
(i) In general
(i)In general#
In the case of any individual who files, before the additional payment determination date, a return of tax for such individual’s first taxable year beginning in 2020, the Secretary shall make a payment (in addition to any payment made under paragraph (1)) to such individual equal to the excess (if any) of—
(I) the amount which would be determined under paragraph (1) (after the application of subparagraph (A)) by applying paragraph (1) as of the additional payment determination date, over
(II) the amount of any payment made with respect to such individual under paragraph (1).
(i)(I)#
the amount which would be determined under paragraph (1) (after the application of subparagraph (A)) by applying paragraph (1) as of the additional payment determination date, over
(i)(II)#
the amount of any payment made with respect to such individual under paragraph (1).
(ii)Additional payment determination date#
The term “additional payment determination date” means the earlier of—
(I) the date which is 90 days after the 2020 calendar year filing deadline, or
(II) September 1, 2021 .
(ii)(I)#
the date which is 90 days after the 2020 calendar year filing deadline, or
(ii)(II)#
September 1, 2021 .
(iii)2020 calendar year filing deadline#
The term “2020 calendar year filing deadline” means the date specified in section 6072(a) with respect to returns for calendar year 2020. Such date shall be determined after taking into account any period disregarded under section 7508A if such disregard applies to substantially all returns for calendar year 2020 to which section 6072(a) applies.