kirkavery
Level 3

Thank you for your response and providing a link to the IRS Q&A.   I can see where the guidance says

"Regarding eligible individuals who died in 2020, the Recovery Rebate Credit may be claimed on line 30 of their 2020 tax return.  Please refer to the instructions for the 2020 Form 1040 for more information".

A person who died in 2020 would meet all the criteria as stated in the guidance for "eligible individuals".  With that being said, it does seem to be logical that a person would have to be living at the time the payment is issued.   For example, if the taxpayer died on January 3, 2020 (which is my case) and did not receive either stimulus payment.   Is the conclusion that the heirs claim the refund for both the 1st and 2nd payment if they file a 2020 tax return and include Form 1310 (even if they are not required to file a 2020 tax return due to limited income)?

 

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