stimulus check for dead person?

[Burke]

They would not have to file a 2020 return if they died in 2019 or prior. From the post, it appears he/she died in 2019. Is a return going to be filed for last year? Normally, a person who dies in one year is considered to be alive as of 12/31/XX for that particular year, whether it is a single return, joint return or dependent claimed on someone else's return. Check had to be received after they died, since they were all issued in 2020.

[Uncle Sam]

Does anyone know to what address to send back the stimulus check for a deceased taxpayer?

[TAXNJ]

Does anyone know to what address to send back the stimulus check for a deceased taxpayer?

This is from a 4-28-20 reply post to this Original Post

“if, again if, the check needs to be returned:“

https://www.irs.gov/taxtopics/tc161

[Uncle Sam]

I appreciate the link TAXNJ - but that doesn't specifically identify a stimulus check - just a tax refund check. Wonder if the same procedure is used.

[Lion]

The envelope has a check box to check if the addressee is deceased. Then, drop it in a mailbox for the PO to return the check.

[TAXNJ]

I appreciate the link TAXNJ - but that doesn't specifically identify a stimulus check - just a tax refund check. Wonder if the same procedure is used.

Guess Treasury issued checks do not discriminate when returning by following instructions on IRS website.

NOTE: Two short articles. Also, have you inquired with the organizations you may belong?


https://www.cnbc.com/2020/04/29/stim...chin-says.html


https://www.marketwatch.com/story/if...ays-2020-04-29

[TAXNJ]

True. From the post, it appears he/she died in 2019. Is a return going to be filed for last year? Normally, a person who dies in one year is considered to be alive as of 12/31/XX for that particular year, whether it is a single return, joint return or dependent claimed on someone else's return. Was the check received before or after they died?

Still, not “official” rules issued if the specific checks need to be returned as of this date if one reads the two following articles. Hopefully, it does not generate more “guessing” reply posts until “Official” rules are issued.

https://www.cnbc.com/2020/04/29/stim...chin-says.html


https://www.marketwatch.com/story/if...ays-2020-04-29

[Uncle Sam]

Yes - the Marketwatch article discusses the subject - but no clear guidance yet on specific instructions. So I've advised my client to hold onto the check received for his deceased mother who died in 2019 until there is specific direction. So long as he doesn't endorse, cash or in any way negotiate that check - he's safe.

[Rapid Robert]

There is nothing in the law stipulating that deceased taxpayers are not entitled to the stimulus payment. A colleague of mine remembers this issue being raised the last time we had stimulus type payments and decedents spouses or estates got to keep the payments.

Trusts/estates are not eligible, but eligibility, according to the law, is determined based on 2019 (or 2018 if 2019 not filed) tax return. So if died in 2020, was still eligible in 2019.

[TAXNJ]

I'm game: How does an individual who was deceased as of 12/31/2019 or before receive any taxable income in 2020? ?

You incorrectly read the reply post. Take your time and read the other reply posts.

[dtlee]

The IRS has "clarified" what Secretary Mnuchin stated:

Q10. Does someone who has died qualify for the Payment? (added May 6, 2020)

A10. No. A Payment made to someone who died before receipt of the Payment should be returned to the IRS by following the instructions about repayments. Return the entire Payment unless the Payment was made to joint filers and one spouse had not died before receipt of the Payment, in which case, you only need to return the portion of the Payment made on account of the decedent. This amount will be $1,200 unless adjusted gross income exceeded $150,000.

They document how to return the payment in Question 41 in the same FAQ url:
https://www.irs.gov/coronavirus/econ...rmation-center

I think they have at least one typo in the addresses....cannot find 1310 Lowell St and think they mean 310.

Addendum:
On May 8 they corrected the address to 310 Lowell St

[Uncle Sam]

Yeah - why do NY people send it to Brookhaven (Holtsville) and not Kansas City?

[TAXNJ]

The IRS has "clarified" what Secretary Mnuchin stated:They document how to return the payment in Question 41 in the same FAQ url:
https://www.irs.gov/coronavirus/econ...rmation-center

I think they have at least one typo in the addresses....cannot find 1310 Lowell St and think they mean 310.

Did The CARES Act get amended or was this in the Act already? Thought Congress enacts the law?

[dtlee]

Thought Congress enacts the law?

You had that mistaken impression, too? I thought I was the only one who is finding this century flabbergasting.

[Grace]

IRS updated Q & A

https://www.irs.gov/coronavirus/economic-impact-payment-information-center

See Question #10 and #41