Note
A Court Ruled People in Prison Were Owed 2020 Stimulus Payments
In September 2020, a federal judge ordered the IRS to stop denying the $1,200 CARES Act payment to people just because they were in prison.
By Brandon Sample · Updated · Filed under Prison and BOP
People in prison were eligible for the $1,200 CARES Act stimulus payment. On September 24, 2020, a federal judge in California issued a preliminary injunction, a court order that takes effect while a case goes on. It ordered the IRS to stop denying the payments to people just because they were incarcerated. The case is Scholl v. Mnuchin, No. 4:20-cv-05309-PJH (N.D. Cal.).
Update (October 2026): The 2020 deadline described below has long passed. The IRS mailing addresses and BOP lockbox address below are from 2020 and are kept for reference only. They may no longer apply. If you think you are still owed a stimulus payment, check with the IRS.
Prisoners had to act fast, though. In 2020, the IRS required a paper claim form postmarked by October 30, 2020.
Here is the 2020 form and an example of how to fill it out, for reference:
Claim form: EIP.Prisoner.Claim_.Form_.pdf
Example: Stimulus.Prisoner.Example.pdf
Tips we shared in 2020
- We heard that the IRS was rejecting online claims filed by family members. So we suggested mailing the paper form, by certified mail so you could track it.
- The example form lists the prison's address. But for people in federal prison, money is usually sent to the Bureau of Prisons' national lockbox in Des Moines, Iowa, not to the prison. We said we did not know for sure how the BOP would handle stimulus payments sent to the prison. We suggested checking with the prison about whether to list the lockbox address (Inmate Name and Reg #, Post Office Box 474701, Des Moines, Iowa 50947-0001) or the prison's address on the form.
Where to mail the form (2020)
Note (October 2026): These addresses are from the IRS's 2020 instructions for these claims. They may have changed. Check irs.gov before mailing anything to the IRS.
If you listed Des Moines, Iowa as your address, you would probably use the Kansas City address. But check with your prison first.
| If you live in... | And you ARE NOT enclosing a payment use this address |
|---|---|
| Alabama, Arkansas, Delaware, Georgia, Indiana, Iowa, Kentucky, Maine, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia | Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002 |
| Arizona, Colorado, Connecticut, District of Columbia, Idaho, Kansas, Maryland, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, West Virginia, Wyoming | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002 |
| Florida, Louisiana, Mississippi, Texas | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002 |
| Alaska, California, Hawaii, Illinois, Michigan, Minnesota, Ohio, Washington, Wisconsin | Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0002 |
We hoped everyone eligible got their stimulus payment.
Facing a federal sentence? Book a consultation to talk it through with Brandon Sample.