qbteachmt
Level 15

@DBNJ 

"if "someone who died before receiving the payment" it  "should be returned to the IRS" "

Because the checks initially were sent before most people had filed their 2019 tax return. That means it was issued based on 2018 tax returns. And many people died during 2018 and were dead or died in 2019, which means they were not Alive in 2020. Not Alive Jan 1 2020 means you were not impacted by covid-19 at all, because you died in 2019 or earlier. Officially. Because now we know covid-19 started in late 2019, which is why it got named like that.

"Q A5. Does someone who died qualify for the payment? Why did the IRS send payments to deceased individuals? (updated November 10, 2020)

A5. No, a payment made to someone who died before receiving the payment should be returned to the IRS by following the instructions in Topic I: Returning the Economic Impact Payment."

You need to examine the Year of Death. That's why a 2020 tax return for a person who died in 2020 will include their Allowed Credit.

Everyone is over-complicating this, because of the initial chaos for pushing out the payments based on 2018 or 2019 tax returns. All you need to do is examine if this person died before Jan 1, 2020. Alive even for the first date in 2020 = qualifies. And it's for All Funds. There is no splitting the year 2020.

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