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Heroes Act Stimulus Payment Calculator

Estimate your HEROES Act (H.R. 6800) stimulus payment based on tax filing status, adjusted gross income, and number of qualifying dependents.

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Inputs

Tax Filing Status

Adjusted Gross Income (AGI)

Number of Qualifying Dependents

Estimated Stimulus Payment

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The formula

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How the HEROES Act Stimulus Payment Is Calculated

The Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, formally introduced as H.R. 6800 in the 116th Congress, proposed direct stimulus payments to American households scaled by filing status, adjusted gross income (AGI), and the number of qualifying dependents. Introduced in May 2020, the HEROES Act represented the House's response to continued economic hardship during the COVID-19 pandemic. The Heroes Act stimulus calculator applies the official phase-out formula to produce an accurate payment estimate for each household scenario.

The Official Payment Formula

The HEROES Act stimulus payment is computed as:

P = max(0, B + D − 0.05 × max(0, AGI − T))

Each variable in the formula represents a specific legislative parameter:

P — Final estimated payment amount, which cannot fall below $0
B — Base payment amount, determined by the taxpayer's federal filing status
D — Total dependent payment: number of qualifying dependents multiplied by $500, capped at 3 dependents
AGI — Adjusted Gross Income from Form 1040, Line 11
T — Phase-out threshold income, determined by filing status

Base Payments and Phase-Out Thresholds by Filing Status

The HEROES Act established distinct base amounts and income phase-out thresholds for each filing category:

Single filers: $1,200 base payment; phase-out begins at $75,000 AGI
Married Filing Jointly: $2,400 base payment; phase-out begins at $150,000 AGI
Head of Household: $1,200 base payment; phase-out begins at $112,500 AGI

Dependent Payment Structure

Each qualifying dependent adds $500 to the total payment. The HEROES Act caps the dependent count at 3, making the maximum dependent contribution $1,500. This structure extended eligibility beyond the CARES Act framework to include adult dependents such as full-time college students under 24 and elderly relatives claimed on a tax return, significantly broadening household payment totals. The expanded definition recognized that many American households include non-minor family members who represent genuine financial dependents.

How the 5% Phase-Out Rate Works

For every dollar of AGI exceeding the applicable threshold, the combined base-plus-dependent payment decreases by $0.05. This 5% linear reduction continues until the payment reaches $0. The exact AGI at which the payment fully phases out depends on both the filing status and dependent count. A single filer with no dependents, for example, receives $0 once AGI reaches $99,000 (calculated as $75,000 + $1,200 ÷ 0.05 = $99,000). Each additional dependent adds $10,000 to that phase-out ceiling, since $500 ÷ 0.05 = $10,000. This mathematical relationship creates a predictable income threshold structure for all household configurations.

Worked Calculation Examples

Example 1: Single Filer, AGI $80,000, 1 Dependent

B = $1,200 | D = $500 | T = $75,000

Phase-out reduction = 0.05 × ($80,000 − $75,000) = $250

P = max(0, $1,200 + $500 − $250) = $1,450

Example 2: Married Filing Jointly, AGI $160,000, 2 Dependents

B = $2,400 | D = $1,000 | T = $150,000

Phase-out reduction = 0.05 × ($160,000 − $150,000) = $500

P = max(0, $2,400 + $1,000 − $500) = $2,900

Example 3: Head of Household, AGI $120,000, 3 Dependents

B = $1,200 | D = $1,500 | T = $112,500

Phase-out reduction = 0.05 × ($120,000 − $112,500) = $375

P = max(0, $1,200 + $1,500 − $375) = $2,325

Important Legislative Context

The HEROES Act never became law in its original form. However, understanding its payment structure remains valuable because many of its core principles influenced subsequent stimulus legislation, including provisions in the Consolidated Appropriations Act of 2021 and later relief measures. The formula and thresholds outlined here represent what Congress proposed and what would have applied under the act had it been enacted. This calculator serves as an educational tool to understand this specific legislative proposal.

Methodology and Authoritative Sources

The formula implemented in this Heroes Act stimulus calculator derives directly from the bill text of H.R. 6800, the HEROES Act (116th Congress). The 5% phase-out rate and per-dependent payment structure follow established precedents documented in Congressional testimony on Economic Stimulus Payments (GovInfo, 110th Congress). Additional guidance on how AGI is defined and reported appears in the IRS Economic Impact Payment Information Center. Taxpayer Advocate Service analysis of stimulus payment design, available via the National Taxpayer Advocate testimony on economic stimulus payments, further confirms the legislative intent behind the phase-out structure used here.

Reference

Frequently asked questions

What is the maximum Heroes Act stimulus payment a household can receive?

The maximum payment under the HEROES Act is $3,900 for married couples filing jointly with 3 qualifying dependents ($2,400 base payment plus $1,500 from three dependents at $500 each). Single filers and heads of household with 3 qualifying dependents can receive up to $2,700 ($1,200 base plus $1,500 dependent payment), provided their AGI does not exceed the applicable phase-out threshold for their filing status.

At what income level does the Heroes Act stimulus payment phase out completely?

The full phase-out income depends on filing status and dependent count. Single filers with no dependents phase out completely at $99,000 AGI. Married couples filing jointly with no dependents phase out at $198,000 AGI. Each additional dependent raises the cutoff by $10,000. A single filer with 3 dependents, for example, retains some payment up to $129,000 AGI, while a married couple with 3 dependents phases out fully at $228,000 AGI.

Which AGI figure should be entered into the Heroes Act stimulus calculator?

Enter the Adjusted Gross Income from the most recently filed federal tax return, specifically Form 1040, Line 11. Stimulus payment determinations under the HEROES Act framework rely on the most recent return processed by the IRS at the time of disbursement. For most filers, this is the prior tax year return. If a more recent return was filed and fully processed before the determination date, that more current figure would govern eligibility and payment size.

Who qualifies as a dependent for the Heroes Act $500 per-dependent payment?

The HEROES Act significantly expanded the qualifying dependent definition compared to earlier stimulus legislation. Eligible dependents include children under 17, children ages 17 and 18, full-time students under age 24, and adult dependents such as elderly parents or disabled relatives claimed on the filer's tax return. The Heroes Act stimulus calculator caps dependent input at 3, reflecting the legislative maximum of $1,500 in total dependent payments ($500 per qualifying dependent, three dependents maximum).

How does the 5% phase-out rate reduce the Heroes Act stimulus payment?

For every dollar of AGI above the applicable filing-status threshold, the total payment drops by exactly $0.05. A $5,000 excess above the threshold reduces the payment by $250; a $20,000 excess reduces it by $1,000. The formula applies this reduction to the combined base and dependent total, not to each component separately. The outer max(0, ...) function in the formula ensures the payment floors at $0, so no household owes money back based solely on exceeding the income threshold.

Is the Heroes Act stimulus calculator the same as the CARES Act stimulus calculator?

No. The HEROES Act (H.R. 6800) was distinct legislation passed by the House in May 2020. While the CARES Act limited the $500 dependent payment to children under age 17, the HEROES Act expanded eligibility to adult dependents including college students and elderly relatives and capped dependent payments at 3 per household. The HEROES Act did not become law in its original form; later legislation such as the Consolidated Appropriations Act of 2021 incorporated modified provisions. Use a CARES Act calculator separately for that payment structure.