Many 2nd round Stimulus payments are being mailed to taxpayers in the form of a debit card despite the taxpayers having received the first Stimulus payment by check. If you have not received your Stimulus go to IRS.gov and select “Get My Economic Impact Payment.” You will then need to enter personal information (e.g. Social Security number, address, etc.) and the status of your first and second Stimulus payments will be displayed. I have seen many taxpayers with a status of “Mailed January 6, 2021” that were debit cards and not checks. At this point in time, January 28th, the IRS has not provided specific guidance as to how to report a lost or destroyed debit card.