Reversing an earlier position, the government said this week that Social Security recipients who are not required to file a tax return will not need to file a very simplified tax return to receive their government stimulus check. The Treasury Department said Wednesday that the IRS will use the information on the Form SSA-1099 and Form RRB-1099 to generate the $1,200 checks to Social Security recipients who did not file tax returns in 2018 or 2019.