US Tax refund for Covid Stimulus Package - is it taxable in Ireland?

jdwex

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US citizens living abroad are legally obliged to make a tax return every year. The vast majority would not have any tax due due to a foreign income exemption.
When the 1040 form is completed for last year they could be due up to 1800 dollars, due to a "Recovery Rebate Credit". They may have received an advance of this by the arrival of two checks from the US Treasury, one for 600 and the other for 1200 dollars. Would these be taxable in Ireland?