Taxpayers must report whether or not they received an ERP and the amount when they pre-pare their Schedule M, Making Work Pay and Government Retiree Credits. The one time $250 ERP was paid to individuals in the following categories:
- Retirees, disabled individuals and Supple-mental Security Income (SSI) recipients re-ceiving benefits from the Social Security Administration,
- Disabled veterans receiving benefits from the U.S. Department of Veterans Affairs, and
- Railroad Retirement beneficiaries.
Using the IRS look-up tool taxpayers will have to enter three pieces of information to deter-mine if they received an ERP:
- Date of birth
- Zip code from the last filed return
A separate telephone call or Web inquiry must be made for each taxpayer, even if filing a joint tax return.