Individuals with AGI up to $75,000 and married couples filing jointly with AGI up to $150,000 will receive automatic payments of $1,200 per individual or $2,400 per couple from the IRS, plus $500 per child under 17. For most Americans, the IRS will use 2019 tax returns if filed or 2018 returns and no additional action is needed to receive payment. Those who need to file taxes can do so remotely through a local tax office.