The Brief Eligible taxpayers who missed claiming the Recovery Rebate Credit must file their 2021 tax returns by April 15, 2025. Even individuals with minimal income or no earnings may qualify for a refund by filing a 2021 tax return. Time is running out for individuals who missed claiming the Recovery Rebate Credit on their 2021 tax returns. Who is eligible and how to receive paymentsEligible taxpayers must file their 2021 tax returns and claim the credit by the April 15, 2025, deadline. The IRS will issue letters to taxpayers receiving these 2021 Recovery Rebate Credit payments.