The stimulus checks are one-time direct payments being sent to low and middle-income Americans. Theis based on the AGI reported on their latest tax return; the maximum payment is $1,200 for individuals, plus an additional $500 per child for parents. For most people, the relevant AGI can be found on either this year's tax return or their 2018 return.
It's important to understand that AGI is different than gross income. Gross income is the amount of money you receive in any given year, including wages, tips, capital gains, business income, and retirement distributions. Once you know your gross income, you can find your AGI by subtracting above-the-line deductions, otherwise known as "adjustments to income." These deductions include the following:
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