I have the same question.  The taxpayer, who is a spouse on a MFJ return died in 2020 before the first stimulus payment, but she received both the first and the second payments.

It is my understanding that she (the spouse) has to return the first one in the amount of $1200 but not the second one. 

There doesn't seem to be any way to do this within ProSeries.  The IRS says you have to mail the money back to a special address.

I'm just wondering if I should tell my client she needs to return the $1200, or if I just ignore it.  There doesn't seem to be any mandate or regulation.  It just seems unethical to keep it.  

Is there a way to do this within ProSeries?

Will she be hit with a monstrous penalty and interest three years from now?

A second opinion would be greatly appreciated.