Every year as we get close to the end of December, millions of Americans start quietly hoping for some sort of financial break, especially with holiday expenses, higher grocery bills, rent increases, and the overall pressure that comes with closing out one year and preparing for the next. This year, that hope has turned into real curiosity because of the news that the IRS has approved a year-end boost averaging $1,390 for eligible taxpayers. It isn’t a stimulus check or a brand-new government program, but it is a real payout that many households could receive before the year ends. What makes this payment interesting is that it’s not about applying for something new — instead, it’s tied to refunds, corrections, and pending credits that taxpayers are already owed. For many people, the possibility of receiving extra money right before the holidays feels like a lifeline that arrived just in time. But naturally, the biggest question everyone has is: Who actually qualifies, and how can you check if your payout is ready? This article breaks down everything in a long, human-style explanation that feels like talking to a friend, not reading a technical government update.
What Exactly Is the $1,390 IRS Year-End Boost?
A lot of people get confused when they first hear about the $1,390 boost because it sounds like the IRS suddenly decided to send out new checks. But that’s not the case. The truth is far more practical: this payment is simply the average amount owed to taxpayers whose returns were delayed, adjusted, or corrected, and the IRS is finally releasing those funds in its year-end processing cycle. The IRS deals with millions of tax returns that get stuck or slowed down because of missing documents, mismatched information, late submissions, identity verification issues, or simple processing backlogs. Each year, the agency tries to wrap up these cases before December ends. When they do, they release any money those taxpayers are owed — and this year, that average comes out to around $1,390.
When we say “average,” it’s important to understand that some people will get more, some will get less, and some may get nothing at all. This number is just a reflection of what most taxpayers in the affected categories are expected to receive. It includes situations where the IRS found that a person qualified for a credit they didn’t claim, where a return was amended, or where the IRS fixed a math error that resulted in a higher refund. So, this isn’t a handout or a new benefit program. It’s money that people were already owed but are finally able to receive now — and the timing couldn’t be better for many families trying to stretch their budget during the most expensive time of the year.
Why December Is the Month When These Payments Come Through
December has become a sort of unofficial clearinghouse month for the IRS. Throughout the year, returns move through different stages of processing. Some get approved fast, usually within a few weeks. But millions of others don’t go smoothly and get stuck in what people call the “IRS black hole.” This happens for all sorts of reasons — perhaps you claimed a credit that needed verification, your income didn’t match what an employer reported, you forgot to include a form, or the IRS just had too many paper returns to handle. All of these issues put returns into a special pile. The IRS then works through these cases in batches, and a large number of them finally reach completion toward the end of the year.
This is why December becomes so important. With the IRS aiming to close out as many pending cases as possible before starting the new tax season, the last month of the year often results in a rush of completed reviews. As those cases finish processing, refunds and adjustments are issued. When the IRS looked at the numbers this year, the average payout owed to taxpayers in the final review group was around $1,390. So, when you hear “year-end boost,” it simply means that your long-delayed refund or credit might finally be coming through — and December is just the natural month for that to happen.
Who Can Actually Receive the $1,390 Year-End Payment?
Now, here’s the part everyone wants to know: Who is eligible? The $1,390 figure does not apply to every American taxpayer. Instead, it applies only to those who fall into specific categories based on their tax return status. So, if you want to know whether you’re likely to receive money this December, you should see if any of the situations below describe your case.
People With Delayed Tax Returns
If your 2022 or 2023 return was delayed, held for review, or required further verification, there’s a strong chance that you could be part of the year-end payment group. Many delayed returns involve unprocessed refunds that the IRS is finishing now.
Those Eligible for Unclaimed or Underpaid Credits
This includes credits like the Earned Income Tax Credit, Child Tax Credit, Recovery Rebate Credit, Education Credit, or Premium Tax Credit. Sometimes taxpayers don’t claim a credit even though they’re eligible. When the IRS reviews your return and realizes you qualify, they adjust your refund and send the extra amount.
Taxpayers Who Filed Amended Returns
Amended returns are notorious for taking forever. Some take four months, others take nearly a year. Many of these amendments are wrapping up now, which means the refunds connected to them are finally being released.
Individuals Who Overpaid Taxes
If your employer withheld too much, or if you paid an estimated tax amount higher than needed, the IRS returns the difference. Some of these adjustments only appear when the IRS finishes its review — often at year’s end.
People Who Went Through Identity Verification
Identity verification slows down refunds more than almost anything else. If you received a 5071C letter earlier in the year and completed the verification, your refund may be releasing now.
Refunds Corrected by the IRS
The IRS sometimes makes automatic corrections under the “math error” authority. These corrections may increase the amount you’re owed, which is then released at year-end.
If you fall into any of these categories, you are very likely to be part of the group receiving the year-end boost. Again, the dollar amount will vary, but the average is projected at around $1,390.
How to Check Whether Your Payment Is Ready
One thing you don’t want to do is sit and wonder without checking your status. The IRS gives multiple ways to find out whether your refund or adjustment has been released, and these tools are actually more accurate than calling customer service, especially during the holiday rush.
Use the IRS “Where’s My Refund?” Tool
This is the easiest way to check what stage your refund is in. You only need three things: your Social Security Number, your filing status, and the exact refund amount shown on your tax return. If you’re part of the year-end payout group, you might see updates like “Your refund is being processed” or “Refund approved.”
Log In to Your IRS Online Account
This is the most accurate place to check because it shows your real balance, any adjustments, upcoming payments, notices, and updates. If the IRS has approved your payout, you’ll usually see it reflected in this account before you see a deposit.
Pay Attention to Any IRS Letters
If you received any letters in the past few months — especially CP notices, math error notices, identity verification letters, or adjustment notifications — there’s a strong chance they’re related to your pending refund. These letters often confirm the amount you’re owed or explain why your refund is delayed.
Check Your Bank Account for “IRS TREAS 310”
When the refund is actually sent, your bank statement will show “IRS TREAS 310”. If you see this description, it means the money has already been deposited.
Why Some People Will Not Receive This Year-End Boost
Even though millions of Americans are expected to receive money, not everyone will. The year-end payout is not universal, not automatic, and not guaranteed for every taxpayer. Here are some of the most common reasons someone might not receive a payment:
- Their return has no pending refund.
If the IRS already processed your return earlier in the year, there may be nothing left to release now. - You owe money to government agencies.
Tax debt, state debt, child support, or unemployment overpayments can eat up your refund before you see any of it. - Your return is still under review.
Some reviews take longer, especially if the IRS requested documents and they haven’t been submitted yet. - You filed very late.
If your return was filed recently, it may not be processed in this year-end cycle. - Your refund was rejected or adjusted to zero.
This happens when a credit is denied or income does not match IRS records.
What If You Haven’t Received Anything Yet?
If you’re still waiting, don’t panic. The IRS doesn’t release all refunds at the same time. Some come early in December, others in the final two weeks, and some spill into January. If you feel like you might be owed money, here’s what you should do right now:
- Log into your IRS online account and look for alerts.
- Check whether you completed identity verification.
- Review any letters the IRS sent you recently.
- Confirm your bank account details were correct on your tax return.
- Check refund status once per week (since IRS updates weekly).
If your status says the IRS is still processing your return, it doesn’t mean you won’t get the payment. It might simply mean your case is in the final batch being reviewed.
Will There Be Another Payment After December?
For many taxpayers, December is the last big refund wave of the year. But some refunds — especially amended returns and identity verification cases — continue to be processed in January and February. The IRS will also release certain credits, like the Earned Income Tax Credit and the Additional Child Tax Credit, around mid-February due to legal processing rules. So, even if you don’t get a payout in December, the first three months of next year could still bring your refund.
Final Thoughts
The $1,390 IRS year-end boost has raised hopes for many American households, and understandably so. This isn’t free money or a new stimulus — it’s money that people were already owed but had been stuck in the system. For those who qualify, the payments could help with holiday expenses, rent, groceries, or simply offer a moment of relief during a financially stressful time of year. If you believe you’re part of this group, be sure to check your IRS account, monitor your bank, and watch for updates. Your payout might already be on the way — or just a few days away from being released.