For people who filed jointly in 2019 and have not yet filed their 2020 taxes, the stimulus will go to the joint bank account they used for their 2019 taxes. If a direct deposit cannot be completed, it will be mailed to the address on the most recent tax return. If you filed separately and have not yet filed for 2020, the person who claimed the dependent children in 2019 will receive the stimulus payment. If one person has filed and claimed the child, the first person to file taxes will receive the stimulus.