I have had several returns this year where one spouse passed away in 2020, and where the second Economic Impact Payment was paid only to the surviving spouse ($600 vs. the full $1,200 for joint filers).  The Recovery Rebate Credit Worksheet calculates the credit amount based on filing status and income, so in every case I have had an additional $600 credit calculate for the deceased spouse.  This doesn't seem correct, especially since IRS only issued $600 by way of the second payment.  To this point I have just kept the credit on the return, but I am not sure if that is correct.  Thoughts?  Thanks very much.

Mike