Please note: This is not a loan on next year's tax refund! This is not taxable! As with previous years, they will add a line to the 2020 tax return. If you didn't get the money in 2019 you can still get it in 2020. There will be a calculations for everyone that files in 2020 and you will show how much you already received. If you didn't get everything you were entitled to (for example if you didn't claim a child in 2019 but you can in 2020) then you will receive the additional amount. If you received too much money you will not have to repay that amount. There will be no report of this income on the 2020 tax return and you will not have to pay tax on it.