The stimulus payments would be $1,400 for most recipients. Those who are eligible would also receive an identical payment for each of their children.

To qualify for the full $1,400, a single person would need an adjusted gross income of $75,000 or below. For heads of household, adjusted gross income would need to be $112,500 or below, and for married couples filing jointly that number would need to be $150,000 or below.

To be eligible for a payment, a person must have a Social Security number.

Is there a partial payment for higher earners?

Yes. But payments would phase out quickly as adjusted gross income rises.

For single filers, the checks decrease to zero at $80,000. For heads of household, the cutoff is $120,000. And for joint filers, the checks stop at $160,000.

Payments for children decrease in the same way.

Do college students count as eligible dependents?

College students whom qualifying taxpayers claim as dependents are eligible. (They weren’t for past payments.) The payment would go to the parent taxpayer, not the child.

Do older relatives who live with us count as eligible dependents?

Good news here, too. If claimed as dependents, these relatives are also eligible this time. The payment would go to the qualifying taxpayer, not the dependent adult.

Which year of income determines eligibility?

The most recent year on record at the Internal Revenue Service. If you’ve already filed your taxes this year, it would be 2020. If not, it would be 2019.