NNPA NEWSWIRE — The IRS will base the payments on the adjusted gross income of taxpayers’ 2019 return. If a 2019 return hasn’t been filed (the deadline has been extended for two months), the IRS will use information from the 2018 return. If the return doesn’t contain direct deposit information, or if the IRS doesn’t have returns from 2018 or 2019, a paper check will be issued later.