Advanced Rebate check and death

[taxdude71]

I seem to remember reading awhile ago that a person that passed away in the current year would get the advanced check, but if they had passed away in the prior year (2007) they would not get a check.
The IRS site does not make any clarrification in regards to DOD. Does anyone have any more information on this?

[Peachie]

Don't know Taxdude, but I..

I seem to remember reading awhile ago that a person that passed away in the current year would get the advanced check, but if they had passed away in the prior year (2007) they would not get a check.
The IRS site does not make any clarrification in regards to DOD. Does anyone have any more information on this?

filed a joint tax return for a deceased taxpayer early February. We'll see what happens.

Peachie

[Koss]

Deceased Taxpayer

I have not seen anything in writing anywhere that says that a deceased taxpayer is not eligible for the stimulus payment.

I have read the text of the economic stimulus legislation, and there is absolutely no reference to deceased taxpayer. The law is silent on the matter. To me, this means that a deceased taxpayer is eligible, regardless of the date of death. Of course, all the other criteria have to be met.

But my point is that the law authorizes the payment to any eligible taxpayer, and the law includes a very specific definition of what this term means in this particular context. It does not exclude someone who died during 2007.

The IRS has stated that it will issue stimulus payments for decedent tax returns, just like any other refund that is due on a decedent return. The payments will be issued for surviving spouse returns as well. The check will be made out to the name of the decedent, or to both spouses. The rules for who can cash the check are the same as always.

I do have one recommendation, that is based on gut instinct and 20 years of experience. I can't back it up with any authority.

If the decedent is not required to file a return, and is filing only to claim the stimulus payment, or if it is a surviving spouse return, do not write the words "stimulus payment" across the top of the return. Write only the word "decedent." Do not try to file the return electronically as a "stimulus payment only" type return. Just file a regular tax return. If that means it has to be filed by mail, the file it by mail. If it means overriding some fields in your program, or doing the return by hand, then do it.

I don't think a return can be a stimulus return and a decedent return at the same time. A regular return will make the taxpayer eligible for the payment, but it may take longer to process. If you code it only as a stimulus return, and the IRS systems recognize that the SSN belongs to a deceased individual, that may cause problems. If you try to code it both ways, it may fall into a black hole.

I'm not kidding. The software probably can't handle it--neither your software nor the systems used by the IRS. And on a paper return, the stimulus legend will route the return to a processing queue that is staffed by temporary seasonal employees who can't do anything other than a stimulus return. If you mark it as a stimulus return and a decedent return, it will get shuffled back and forth.

File a regular return. On paper. And wait four months for the rebate check.

[JG EA]

It is a Sudden Death kick for the economy.