qbteachmt
Level 15

"My client passed away on 7/14/20."

As long as he was alive on Jan 1, he is entitled to all EIP funds. There is no spliltting the year 2020 for anyone.

"Is he entitled to the second payment of $600.00?"

Both payment amounts, whether received or not, and based on income and dependents and other issues you should read up on. You use the links provided, because you should know this and not need to ask the internet about it.

Perhaps it would help to review what is really happening:

The funds were paid out as Advanced payment against a projection. The projection used 2018 or 2019 tax returns. But 2020 is the Actuals. You use the 2020 return to reconcile what a person is entitled to, against what they got.

If the person is not a dependent in 2020, then they would be entitled to the payment/credit as individual filers. That doesn't mean "not being claimed." It means "no longer qualifies as a dependent."

You might want to bookmark these links and read the IRS guidance.

Interactive wizards portal for determining dependency:

https://www.irs.gov/help/ita

And:

https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility

https://www.irs.gov/coronavirus/second-eip-faqs#Eligibility

One for each EIP.

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