The income thresholds will be based on a taxpayer's most recent return. If they've already filed a 2020 return by the time the payment is sent, the IRS will base eligibility on their 2020 adjusted gross income. If not, it will be based on the 2019 return or the information submitted through an online portal set up last year for people who don't usually file tax returns. If you are unemployed The jobless will receive a $300 weekly federal boost to unemployment benefits and get those payments through September 6. Also, two key pandemic jobless benefits programs will be extended for the same period. The bill also calls for making the first $10,200 of unemployment payments tax-free for households with annual incomes under $150,000.