Individuals who file a complete return for taxable year 2019 before July 1, 2020 will be entitled to a refund of up to $110 for an individual or $220 for married persons filing a joint return.
A refund is allowed up to the amount of a taxpayer’s tax liability after the application of any deductions, subtractions, or credits to which the individual or married persons are otherwise entitled.
Such refunds are required to be issued on or after October 1, 2020, but before October 15, 2020. No additional steps are required to claim this refund other than the filing of a completed return prior to the deadline.
The amount of this refund may be prorated based on the number of returns filed and amount of funds available.