You'd claim the recovery rebate credit on Line 30 of the 1040 federal income tax return for the 2021 tax year. Matt Hetherwick, chief program officer for the Accounting Aid Society in Detroit ...

The recovery rebate credit is $0 for those who were single or married filing separately and made more than $80,000 in adjusted gross income, as found on Line 11 of your 1040 return for 2021.

Even if you don't file taxes you can still file for the recovery rebate credit with the 1040 form, but at this point, the filing lines for the IRS aren't even open yet.