Stimulus Rebate on deceased person?

[AZ-Tax]

Can a deceased person (in 2007) who was a dependent on another taxpayers return, file their own return and qualify for the stimulus rebate claiming them self on the tax return?

I ran it on my software with the taxpayers DOB and DOD and my software generated a stimulus rebate estimate of $600 for this deceased person.

The deceased person's POA has authority to sign on behalf of this deceased person.

[Koss]

Inaccurate Input

Regardless of whether the person is dead or alive, a taxpayer who is claimed as a dependent of another taxpayer will not qualify for the stimulus payment.

Either you have failed to indicate that the taxpayer was claimed as a dependent, or the component of your software that estimates the rebate is not working properly.

When you view the actual output on Form 1040 for the decedent, are the claiming a personal exemption? If they are, then the return is inaccurate because they are someone else's dependent. If they are NOT claiming a personal exemption, then the tax return is accurate, and they won't get a rebate, regardless of what your software says.

[AZ-Tax]

Koss....deceased planning on claiming them self

Koss, the deceased is planning on claiming them self therefore not being claimed as a dependent on anyone's 2007 tax return.

[Koss]

Not a dependent

If the decedent is not a dependent of another taxpayer, and they meet all the other applicable criteria, then I believe they are eligible for the stimulus payment. Neither the text of the legislation nor the published IRS guidance explicitly excludes deceased taxpayers.

Your original post said:

Can a deceased person (in 2007) who was a dependent on another taxpayers return, file their own return and qualify for the stimulus rebate claiming them self on the tax return?

[KJ Judd]

Thanks, Koss. That's why I love this board. Earlier this week I had a call from a client who's mom died and her mom did not have enough income to require a return. She asked me if her mom would get the stimulus rebate if she filed. I looked & couldn't find anything. Now I see someone else came to the same opinion I did.