Revenue Procedure 2022-12 provides three procedures for individuals not otherwise required to file 2021 Federal income tax returns. The first two procedures permit these individuals to file simplified returns in order to receive the child tax credit, the 2021 recovery rebate credit, and the earned income credit.  The third procedure enables these individuals to file complete returns electronically even if they have zero adjusted gross income.

It will appear in IRB 2022-6 dated 2/7/2022.